IDEAS home Printed from https://ideas.repec.org/a/fan/rissri/vhtml10.3280-riss2022-002015.html
   My bibliography  Save this article

Accounting and analytical space of providing the depreciation policy of Ukrainian enterprises

Author

Listed:
  • Alina Zh. Sakun
  • Kateryna A. Pylypenko
  • Svitlana V. Skrypnyk
  • Oleksandr S. Prystemskyi
  • Inesa V. Shepel

Abstract

The article considers the accounting and analytical space to ensure the deprecia-tion policy of Ukrainian enterprises. The paradigm of accounting and analytical support of depreciation policy is proposed, which allows to systematize rational ways of cost allocation or value of capital assets (minus liquidation value) throughout their life, taking into account accounting, information, analytical, con-trol and innovation and investment component. It is proved that the components of accounting and analytical support of depreciation policy of Ukrainian enter-prises in the institutional economy, determine the priorities of innovative renewal of assets based on accumulation and use of the depreciation fund. Methods of reporting and accounting support of depreciation policy are identified. A graphical model of the digressive method for determining depreciation deductions is present-ed. The growth rates of the value of fixed assets and the degree of their deprecia-tion in Ukraine are analyzed. The functional dependences of costs for improve-ment (reconstruction, modernization) of fixed assets on the amount of accrued depreciation of enterprises of the Steppe zone of Ukraine are defined. The forecast volume and intervals of depreciation of fixed assets at enterprises are calculated.

Suggested Citation

  • Alina Zh. Sakun & Kateryna A. Pylypenko & Svitlana V. Skrypnyk & Oleksandr S. Prystemskyi & Inesa V. Shepel, 2022. "Accounting and analytical space of providing the depreciation policy of Ukrainian enterprises," RIVISTA DI STUDI SULLA SOSTENIBILITA', FrancoAngeli Editore, vol. 0(2), pages 247-270.
    • Handle: RePEc:fan:rissri:v:html10.3280/riss2022-002015
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72496&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Kunka Petkova & Alfons J. Weichenrieder, 2020. "The relevance of depreciation allowances as a fiscal policy instrument: A hybrid approach to CCCTB?," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 47(3), pages 579-610, August.
    2. Yongzhong Jiang & Valerii Havrysh & Oleksandr Klymchuk & Vitalii Nitsenko & Tomas Balezentis & Dalia Streimikiene, 2019. "Utilization of Crop Residue for Power Generation: The Case of Ukraine," Sustainability, MDPI, vol. 11(24), pages 1-21, December.
    3. Igor DUNAYEV & Mykola LATYNIN & Yuriy ULYANCHENKO, 2019. "Renewing An Economic Policy For A Rising Ukrainian Region: Smoothing Discrete Shifts And Mastering New Competencies," Regional Science Inquiry, Hellenic Association of Regional Scientists, vol. 0(3), pages 133-150, December.
    4. Balanovska, Tetiana & Gogulya, Olga & Dramaretska, Krystyna & Voskolupov, Volodymyr & Holik, Viktoriia, 2021. "Using marketing management to ensure competitiveness of agricultural enterprises," Agricultural and Resource Economics: International Scientific E-Journal, Agricultural and Resource Economics: International Scientific E-Journal, vol. 7(3), September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mohsen Jamali & Esmaeil Bakhshandeh & Mohammad Yaghoubi Khanghahi & Carmine Crecchio, 2021. "Metadata Analysis to Evaluate Environmental Impacts of Wheat Residues Burning on Soil Quality in Developing and Developed Countries," Sustainability, MDPI, vol. 13(11), pages 1-13, June.
    2. Oleg Bazaluk & Valerii Havrysh & Vitalii Nitsenko & Tomas Baležentis & Dalia Streimikiene & Elena A. Tarkhanova, 2020. "Assessment of Green Methanol Production Potential and Related Economic and Environmental Benefits: The Case of China," Energies, MDPI, vol. 13(12), pages 1-25, June.
    3. Oleg Bazaluk & Valerii Havrysh & Mykhailo Fedorchuk & Vitalii Nitsenko, 2021. "Energy Assessment of Sorghum Cultivation in Southern Ukraine," Agriculture, MDPI, vol. 11(8), pages 1-22, July.
    4. Magdalena Tutak & Jarosław Brodny & Dominika Siwiec & Robert Ulewicz & Peter Bindzár, 2020. "Studying the Level of Sustainable Energy Development of the European Union Countries and Their Similarity Based on the Economic and Demographic Potential," Energies, MDPI, vol. 13(24), pages 1-31, December.
    5. Estian Calitz & Eva Muwanga-Zake & Alexius Sithole & Wynnona Steyn, 2021. "Depreciation allowances in South Africa," Studies in Economics and Econometrics, Taylor & Francis Journals, vol. 45(1), pages 1-22, January.
    6. Valerii Havrysh & Antonina Kalinichenko & Grzegorz Mentel & Tadeusz Olejarz, 2020. "Commercial Biogas Plants: Lessons for Ukraine," Energies, MDPI, vol. 13(10), pages 1-24, May.
    7. Katarzyna Chudy-Laskowska & Tomasz Pisula & Mirosław Liana & László Vasa, 2020. "Taxonomic Analysis of the Diversity in the Level of Wind Energy Development in European Union Countries," Energies, MDPI, vol. 13(17), pages 1-21, August.
    8. Natalia Trusova & Petro Makarenko & Tetiana Popova & Nataliia Pochernina & Yuliia Karas, 2022. "Implementing the resource potential sustainability of small-scale agricultural entities in cooperative associations of Ukraine," RIVISTA DI STUDI SULLA SOSTENIBILITA', FrancoAngeli Editore, vol. 0(2), pages 323-345.
    9. Hongpeng Guo & Shuang Xu & Xiaotong Wang & Wen Shu & Jia Chen & Chulin Pan & Cheng Guo, 2021. "Driving Mechanism of Farmers’ Utilization Behaviors of Straw Resources—An Empirical Study in Jilin Province, the Main Grain Producing Region in the Northeast Part of China," Sustainability, MDPI, vol. 13(5), pages 1-16, February.
    10. Suzan Abdelhady & Mohamed A. Shalaby & Ahmed Shaban, 2021. "Techno-Economic Analysis for the Optimal Design of a National Network of Agro-Energy Biomass Power Plants in Egypt," Energies, MDPI, vol. 14(11), pages 1-26, May.
    11. Marco Pastori & Angel Udias & Luigi Cattaneo & Magda Moner-Girona & Awa Niang & Cesar Carmona-Moreno, 2021. "Bioenergy Potential of Crop Residues in the Senegal River Basin: A Cropland–Energy–Water-Environment Nexus Approach," Sustainability, MDPI, vol. 13(19), pages 1-23, October.
    12. Siniša Škrbić & Aleksandar Ašonja & Radivoj Prodanović & Vladica Ristić & Goran Stevanović & Miroslav Vulić & Zoran Janković & Adriana Radosavac & Saša Igić, 2020. "Analysis of Plant-Production-Obtained Biomass in Function of Sustainable Energy," Sustainability, MDPI, vol. 12(13), pages 1-14, July.
    13. Viktor Koval & Olga Laktionova & Iryna Udovychenko & Piotr Olczak & Svitlana Palii & Liudmyla Prystupa, 2022. "Environmental Taxation Assessment on Clean Technologies Reducing Carbon Emissions Cost-Effectively," Sustainability, MDPI, vol. 14(21), pages 1-19, October.
    14. Elem Patricia Rocha Alves & Orlando Salcedo-Puerto & Jesús Nuncira & Samuel Emebu & Clara Mendoza-Martinez, 2023. "Renewable Energy Potential and CO 2 Performance of Main Biomasses Used in Brazil," Energies, MDPI, vol. 16(9), pages 1-59, May.
    15. Patience Afi Seglah & Yajing Wang & Hongyan Wang & Chunyu Gao & Yuyun Bi, 2022. "Sustainable Biofuel Production from Animal Manure and Crop Residues in Ghana," Energies, MDPI, vol. 15(16), pages 1-17, August.
    16. Sammar Z Allam, 2022. "De-carbonized energy initiative with bio-cell-distributed stations using GIS geodesic tools towards circular economy," Energy & Environment, , vol. 33(3), pages 562-581, May.
    17. Ainagul T. Mamyralieva & Aziza B. Karbekova & Gulchehra B. Abdyrahmanova, 2022. "Analysis of the economic sectors? sustainability of the Kyrgyz Republic," RIVISTA DI STUDI SULLA SOSTENIBILITA', FrancoAngeli Editore, vol. 0(2), pages 185-204.
    18. Lalisa Duguma & Esther Kamwilu & Peter A Minang & Judith Nzyoka & Kennedy Muthee, 2020. "Ecosystem-Based Approaches to Bioenergy and the Need for Regenerative Supply Options for Africa," Sustainability, MDPI, vol. 12(20), pages 1-22, October.
    19. Hanna Tkachuk & Igor Burachek & Svitlana Biriuchenko & Kateryna Buzhymska & Volodymyr Vyhovskyi, 2022. "Management of agribusiness enterprises to ensure the sustainability of their economic activity," RIVISTA DI STUDI SULLA SOSTENIBILITA', FrancoAngeli Editore, vol. 0(2), pages 305-321.
    20. Natalia Trusova & Natalia Zakharova & Andrii Lysenko & Inna Kohut, 2022. "Risk-orientated management in the sustainable economic system of united agricultural enterprises," RIVISTA DI STUDI SULLA SOSTENIBILITA', FrancoAngeli Editore, vol. 0(2), pages 347-372.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:rissri:v:html10.3280/riss2022-002015. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=168 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.