Priymak N. The formation of depreciating policy of capital-containing enterprises (on the example of the mining-concentrating complexes of Kriviy Rih basin)

The dissertation is devoted to scientific basis of the recommendations of working out and realization of depreciating policy of an enterprise directed to achieving strategic goals of functioning. The origin of conceptual apparatus of the researched subject branch is explored and the author's version of the categories "depreciation" and "depreciating policy of an enterprise" is proposed. The concepts of depreciation and the classification of its functions have got a further development. The theoretical model of the depreciating policy's formation is improved. The connection of the general strategy of an enterprise activity with its depreciating policy is grounded, the types of the last one are singled out. The strategies of the activity of Kriviy Rih mining- concentrating complexes are identified. The estimation of the state of the main means, effectiveness and correspondence of the depreciating policy to the strategic directions of the complexes' development is made. The economic category "an effective depreciating policy of an enterprise" is proposed to introduction in the scientific handling. The estimation methods of depreciating policy's effectiveness are worked out. The organizational-economic mechanism of realizing the last one is improved.