IDEAS home Printed from
   My bibliography  Save this article

Depreciation Policy as a Key Element of Enterprise Technical Resources Management


  • Puyda Halya V.

    () (Ivano-Frankivsk National Technical University of Oil and Gas)


Depreciation policy and depreciation in particular play a number of functions at an enterprise. The modern stage of scientific studies describes the essence and breadth of the "depreciation" notion for an enterprise rather deeply. The article considers depreciation as a tool of managing technical resources at an enterprise. It conducts a critical review of modern approaches to determination of depreciation and identifies its functions. The author carries out a deep analysis of modern views on the existing concepts of depreciation essence and its place in managing enterprise assets. The article reveals the essence of the "depreciation policy" notion. It provides examples of influence of different types of the depreciation policy upon the state and rate of renovation of technical resources at an enterprise. In the result the author offers types of the depreciation policy of an enterprise depending on the desired rate of renovation of the technical base and desired volume of the capital released into circulation.

Suggested Citation

  • Puyda Halya V., 2014. "Depreciation Policy as a Key Element of Enterprise Technical Resources Management," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 1, pages 226-231.
  • Handle: RePEc:idp:bizinf:y:2014:i:1:p:226_231

    Download full text from publisher

    File URL:
    Download Restriction: no


    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:idp:bizinf:y:2014:i:1:p:226_231. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexey Rystenko). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.