Home  Journals  Economic Analysis: Theory and Practice  14(143) – 2009 May

Directions of perfection of amortization politics in the system of strategic financial management of commercial organizations

Available online: 30 September 2009

Subject Heading: Financial management

JEL Classification: 

The article narrates about the most important source of financing of commercial enterprises – amortized deduction reflecting amount of depreciation of basic production assets and intangible assets. In most of developed countries amortization policy is one of the most important instruments of promotion of investments into renewal of fixed production assets, science intensive technologies, scientific researches and experimental-design works. Thereupon quite urgent is detailed consideration of ways of realization of amortization policy of company.

Keywords: deductions, profit, tax, capital, amortization, investments, method, summary, balance, coefficient, investment, costs

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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