Radyeva O. Depreciation policy as a lever of mechanical engineering enterprises fixed assets' renovation.

Subject: the process of depreciation policy formation at mechanical engineering enterprises. Goal: Theoretical and methodological background and working out of practical recommendations concerning efficient depreciation policy application amid mechanical engineering enterprises' fixed assets renovation. Research methods: method of scientific experience generalization, terminological analysis; system approach; statistical method of data processing, grouping method, comparative method, graphic and rating methods, method of expert evaluations. Has been improved: methodical approach to enterprise's depreciation policy formation; method of depreciation resource estimation; methodical approach to efficiency estimation of fixed assets' maintenance by means of indicator analysis method; has got further development: the definition of "depreciation"; the definition of "enterprise's depreciation policy"; grouping of depreciation policy tasks; trends of depreciation policy's strategy formation taking into consideration advantages and disadvantages that allows to determine tools of enterprise's fixed assets management. Area: enterprises.