Asmolova G. Improvement of depreciation mechanism for the regulation of the basic production assets of the enterprise expenditures

The Object: processes of economic regulation of metallurgical enterprises’ fixed assets reproduction. The Subject: theoretical, methodological and practical bases and laws of depreciation mechanism for regulating fixed assets reproduction at metallurgical enterprises. Research methods: theoretical generalization and abstraction, comparison, system approach, normative analysis, economic and mathematic methods (correlation analysis), graphic approach. Novelty: it was suggested a new market depreciation mechanism which lies in increasing the volumes of depreciation assets purpose usage and in governmental stimulation of this process through enterprise income tax base changes. Improvement: rate system of organizational and economic mechanism for regulating the fixed assets reproduction; regulation structure and functional interrelations of organizational and economic mechanism for fixed assets reproduction with the help of prognostic and strategic capital balance; methodological approach to determining depreciation assets usage volumes. Further development was gained by: methodological recommendations on searching sources of finance for fixed assets investments; essence and content of conceptual and categorical apparatus on determining capital, fixed assets, depreciation policy and depreciation mechanism. Application field: metallurgical enterprises.