INFLUENCE OF DEPRECIATION UPON DOMESTIC ENTERPRISES FINANCING

被引：0

作者：

Proskura, K. P.

Zinoviev, G. O.

Kapustyan, O. M.

机构：

来源：

ACTUAL PROBLEMS OF ECONOMICS | 2010年 / 108期

关键词：

depreciation; depreciation payments; depreciation fund; methods and functions of depreciation; reproduction of the fixed capital; tax load management;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The article studies the depreciation payments as a source of financing for the enterprises activity in Ukraine. It is determined that the existence of two methods of depreciation calculating (tax and accounting) and the low rates of tax depreciation are detrimental for the economic entities. Methodics of determining the aggregate impact of taxation and depreciation upon the assets return is offered.

引用

页码：144 / 150

页数：7

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