ANALYSIS OF DEPRECIATION POLICY OF AN INDUSTRIAL ENTERPRISE 

Milyaeva Lyubov' Viktorovna, postgraduate student, Moscow University of Finance and law (MFUA) (build. 1, 17 Serpukhov val, Moscow, Russia), E-mail: mamapapa_16@mail.ru 

657.372.3 

10.21685/2227-8486-2020-3-5 

Subject and goals. Relevance of the research topic. Statistics of industrial enterprises in Russia prove that one fifth of investment in fixed assets is depreciation of fixed assets. However, the methodology for analyzing and evaluating the effectiveness of depreciation policies in the literature is not given enough attention. Moreover, the problems of the enterprise's reproductive balance have been studied clearly insufficiently, one might say sparsely. The purpose of the article is to demonstrate the effectiveness of the proposed method of analyzing the depreciation policy of an industrial enterprise.
Materials and methods. The analysis is based on the data of accounting statements and accounting data of JSC "Mayak". Methods used in the research process – economic and comparative analysis of data for the reporting year with previous periods. The method of logical generalization is used for drawing conclusions.
Results and conclusions. As a result of the study, the assessment of the effectiveness of the depreciation policy of JSC "Mayak"was justified. Analysis of the depreciation policy showed that JSC Mayak uses a linear method of depreciation for all groups of fixed assets, and the depreciation premium is not applied. The depreciation resource is spent on purchasing new equipment to replace outdated equipment, on upgrading existing equipment, as well as on carrying out work on retrofitting fixed assets. Calculations showed that in 2017 the company had a normal balance of indicators of financial coverage of wear, and in 2018 and 2019-an absolute balance of indicators of financial coverage of wear. Hence, the depreciation policy. 

industrial enterprise, depreciation policy, investment, fixed capital