Novitska S. Formation depreciation policy of telecommunications operator, taking into accounts the usefulness of fixed assets

Object of research: process of forming depreciation policy of enterprise. The purpose of research: exploitation and dedicated to substantiation of theoretical positions and practical recommendations of depreciation policy of operator of telecommunications, taking into accounts the usefulness of fixed assets. Methods of research: analytical, logical, method of generalization, economical-statistical, system analysis, technical-economical, economical-mathematical. In dissertation there is investigated the process of forming of depreciation policy of operator of telecommunications taking into account the usefulness of fixed assets (for example open joint-stock company "Ukrtelecom").There are also analyzed structure-logic bases of forming of depreciation policy of enterprise and the features of its reformation are considered. The economic analysis of fixed assets of open joint-stock company "Ukrtelecom" is carried out and their influence on the financial indices of work of the company is defined. A new approach of determination of terms of exploitation and depreciation of fixed assets is improved. There is developed the method of estimation of usefulness of fixed assets of operator of telecommunications using structure-logic chart of distributing results of realization of this estimation. The degree of influence of losses is determined from diminishing of usefulness of fixed assets on the financial results of activity of open joint-stock company "Ukrtelecom". The complex of measures is offered on coverage of losses from diminishing of usefulness of fixed assets, and there also based the recommendations for the increase of investment attractiveness of national operator. Scientific positions of research are are used in NRW of the Odessa national academy of communication named after A.S. Popov (№ SR 0107U012008 and № SR 0107U011018), used in educational process (the certificate from 04.02.2009), on are used in NRW of the Odessa scientific-research institute (the certificate from 02.02.2009), in Odessa branch of „Ukrtelecom” (the certificate from 10.12.2008).