{"id":8529,"date":"2021-10-27T09:34:33","date_gmt":"2021-10-27T06:34:33","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=8529"},"modified":"2021-12-16T11:03:06","modified_gmt":"2021-12-16T09:03:06","slug":"evolyucziya-naukovoyi-dumky-shhodo-sutnosti-amortyzacziyi-ta-yiyi-znachennya-v-amortyzaczijnij-polityczi-pidpryyemstva","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=8529","title":{"rendered":"\u0415\u0432\u043e\u043b\u044e\u0446\u0456\u044f \u043d\u0430\u0443\u043a\u043e\u0432\u043e\u0457 \u0434\u0443\u043c\u043a\u0438 \u0449\u043e\u0434\u043e \u0441\u0443\u0442\u043d\u043e\u0441\u0442\u0456 \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0456\u0457 \u0442\u0430 \u0457\u0457 \u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u0432 \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0456\u0439\u043d\u0456\u0439 \u043f\u043e\u043b\u0456\u0442\u0438\u0446\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430"},"content":{"rendered":"

<\/p>\n

\u0415\u0412\u041e\u041b\u042e\u0426\u0406\u042f \u041d\u0410\u0423\u041a\u041e\u0412\u041e\u0407 \u0414\u0423\u041c\u041a\u0418 \u0429\u041e\u0414\u041e \u0421\u0423\u0422\u041d\u041e\u0421\u0422\u0406 \u0410\u041c\u041e\u0420\u0422\u0418\u0417\u0410\u0426\u0406\u0407 \u0422\u0410 \u0407\u0407 \u0417\u041d\u0410\u0427\u0415\u041d\u041d\u042f \u0412 \u0410\u041c\u041e\u0420\u0422\u0418\u0417\u0410\u0426\u0406\u0419\u041d\u0406\u0419 \u041f\u041e\u041b\u0406\u0422\u0418\u0426\u0406 \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412\u0410<\/p>\n

EVOLUTION OF SCIENTIFIC THOUGHT ABOUT THE ESSENCE OF DEPRECIATION AND ITS SIGNIFICANCE IN THE DEPRECIATION POLICY OF THE ENTERPRISE<\/p>\n

\"\"<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 264-269. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>5, <\/strong>\u0422\u043e\u043c 1, 202<\/strong>1 (2<\/strong>98)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u041e\u0412\u041e\u0414 \u041b. \u0412.
\nORCID: 0000-0002-7719-7046<\/a>
\ne-mail: lar.ovod@i.ua<\/a>
\n\u0425\u043c\u0435\u043b\u044c\u043d\u0438\u0446\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442<\/p>\n

LARYSA OVOD
\nKhmelnytskyi National University<\/p>\n

DOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2021-298-5(1)-46<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received :<\/strong> 03.09.2021
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 04.10.2021<\/p>\n

\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n

\u00a0 \u00a0 \u00a0\u0423 \u0441\u0442\u0430\u0442\u0442\u0456 \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043e \u0441\u0443\u0442\u043d\u0456\u0441\u0442\u044c \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0456\u0457 \u0437 \u0442\u043e\u0447\u043a\u0438 \u0437\u043e\u0440\u0443 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0457 \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0456\u0457 \u0437 \u0443\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f\u043c \u0440\u0456\u0437\u043d\u0438\u0445 \u043f\u043e\u0437\u0438\u0446\u0456\u0439, \u043f\u0456\u0434\u0445\u043e\u0434\u0456\u0432, \u043a\u043e\u043d\u0446\u0435\u043f\u0446\u0456\u0439, \u0430\u0441\u043f\u0435\u043a\u0442\u0456\u0432 \u0442\u0430 \u0432\u0430\u0440\u0456\u0430\u043d\u0442\u0456\u0432 \u0432 \u043f\u0440\u0430\u0446\u044f\u0445 \u043d\u0430\u0443\u043a\u043e\u0432\u0446\u0456\u0432 \u0442\u0430 \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0445. \u041e\u0441\u043d\u043e\u0432\u043d\u0438\u043c\u0438 \u043a\u043e\u043d\u0446\u0435\u043f\u0442\u0443\u0430\u043b\u044c\u043d\u043e-\u0432\u0438\u0434\u043e\u0432\u0438\u043c\u0438 \u043f\u0456\u0434\u0445\u043e\u0434\u0430\u043c\u0438 \u0432\u0438\u0437\u043d\u0430\u043d\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0447\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u0438\u0439, \u043a\u043b\u0430\u0441\u0438\u0447\u043d\u0438\u0439, \u0443 \u0442\u043e\u043c\u0443 \u0447\u0438\u0441\u043b\u0456 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0439 \u0442\u0430 \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u0438\u0439, \u0430 \u0442\u0430\u043a\u043e\u0436 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439. \u0417\u0440\u043e\u0431\u043b\u0435\u043d\u043e \u0432\u0438\u0441\u043d\u043e\u0432\u043e\u043a, \u0449\u043e \u0432 \u043e\u0441\u043d\u043e\u0432\u0443 \u043a\u043b\u0430\u0441\u0438\u0447\u043d\u043e\u0433\u043e \u043f\u0456\u0434\u0445\u043e\u0434\u0443 \u043f\u043e\u043a\u043b\u0430\u0434\u0435\u043d\u043e \u043a\u043e\u043d\u0446\u0435\u043f\u0446\u0456\u0457 \u0437\u043d\u043e\u0448\u0443\u0432\u0430\u043d\u043d\u044f \u0439 \u0437\u043d\u0435\u0446\u0456\u043d\u0435\u043d\u043d\u044f \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0445 \u0437\u0430\u0441\u043e\u0431\u0456\u0432, \u0432\u0456\u0434\u0448\u043a\u043e\u0434\u0443\u0432\u0430\u043d\u043d\u044f \u0457\u0445 \u0432\u0430\u0440\u0442\u043e\u0441\u0442\u0456 \u0456 \u0432\u0456\u0434\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f. \u041d\u0430 \u043e\u0441\u043d\u043e\u0432\u0456 \u0430\u043d\u0430\u043b\u0456\u0437\u0443 \u043a\u043e\u043d\u0446\u0435\u043f\u0446\u0456\u0439 \u0456 \u0430\u0441\u043f\u0435\u043a\u0442\u0456\u0432 \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0456\u0457 \u0441\u0444\u043e\u0440\u043c\u043e\u0432\u0430\u043d\u043e \u043d\u043e\u0432\u0438\u0439 \u043f\u0456\u0434\u0445\u0456\u0434 \u0434\u043e \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u0441\u0443\u0442\u043d\u043e\u0441\u0442\u0456 \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0456\u0457 \u0437\u0430 \u0443\u043c\u043e\u0432 \u0440\u0438\u043d\u043a\u0443, \u044f\u043a \u0456\u043d\u0442\u0435\u0440\u0430\u043a\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0443 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0456\u0447\u043d\u043e\u0433\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0442\u0430 \u043e\u043f\u0442\u0438\u043c\u0456\u0437\u0430\u0446\u0456\u0457 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043f\u043e\u0442\u0435\u043d\u0446\u0456\u0430\u043b\u0443 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430.
\n\u00a0 \u00a0 \u00a0\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0456\u044f, \u043a\u043e\u043d\u0446\u0435\u043f\u0446\u0456\u0457 \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0456\u0457, \u0430\u0441\u043f\u0435\u043a\u0442\u0438 \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0456\u0457, \u043f\u0456\u0434\u0445\u043e\u0434\u0438 \u0434\u043e \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0456\u0457, \u0437\u043d\u043e\u0441 \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0445 \u0437\u0430\u0441\u043e\u0431\u0456\u0432, \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0456\u0439\u043d\u0430 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0430<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

\u00a0 \u00a0 \u00a0The article examines the economic category of “depreciation” in the works of scientists and regulations: different positions, approaches, concepts, aspects and options. The main shortcomings about the role of depreciation in modern business conditions are emphasized: 1) neglect of the importance of the process of depreciation of fixed assets in the enterprise; 2) mixing the concepts of “depreciation”, “depreciation deductions”, “wear”; 3) appropriation of depreciation of functions not peculiar to it. There are eight main positions in the works of scientists about the economic essence of depreciation, but none of these positions corresponds to the role of depreciation in modern conditions. The main approaches to the interpretation of depreciation by scientists are as follows: 1) depreciation – a monetary expression of depreciation of fixed assets; 2) depreciation – the process of transferring the cost of depreciation of fixed assets to the cost of production; 3) depreciation – the method of accounting; 4) depreciation – an investment resource and a means of accumulating funds for further renewal of means of labor.
\nThe variety of approaches to the interpretation of the term “depreciation” made it possible to systematize and combine certain approaches in the concept of depreciation. The main conceptual and specific approaches the author considers the legislative, classical, including economic and accounting, as well as tax. The classical approach is based on the concept of depreciation and impairment of fixed assets, reimbursement of their value and reproduction. Based on the analysis of concepts and aspects of depreciation, a new approach to determining the nature of depreciation under market conditions has been formed.. Today, depreciation of fixed assets is an interactive tool for strategic management and optimization of the tax potential of the enterprise.
\n\u00a0 \u00a0 \u00a0Keywords:<\/strong> depreciation, depreciation concept, aspects of depreciation, approaches to depreciation, depreciation of fixed assets, depreciation policy<\/p>\n

References<\/strong><\/p>\n

    \n
  1. Velsh Hlen A. Osnovy finansovoho obliku \/ H. A. Velsh, D. H. Short; per.z anhl. O. Minin, O. Tkach. \u2013 K. : Osnovy, 1997. \u2013 943 s.<\/li>\n
  2. Holov S. F. Dyskusiini aspekty amortyzatsii \/ S. F. Holov \/\/ Bukhhalterskyi oblik i audyt. \u2013 2005. \u2013 \u2116 5. \u2013 S. 3\u20138.<\/li>\n
  3. Holov S. F. Kontseptsii amortyzatsii ta yikh vplyv na oblik i upravlinnia v suchasnykh umovakh \/ S. F. Holov \/\/ Bukhhalterskyi oblik i audyt. \u2013 2004. \u2013 \u2116 8. \u2013 S. 9\u201315.<\/li>\n
  4. Hura N. O. Ekonomichnyi zmist amortyzatsii osnovnykh zasobiv i problemy yii narakhuvannia \/ N. O. Hura \/\/ Visnyk ZhDTU. \u2013 Seriia: Ekonomichni nauky. \u2013 2010. \u2013 \u2116 3 (53). \u2013 S. 73\u201374.<\/li>\n
  5. Dovhopol N. Amortyzatsiia: predmetna sutnist i stupin vplyvu na vidtvorennia osnovnykh zasobiv \/ N. Dovhopol, M. Nesterenko \/\/ Bukhhalterskyi oblik i audyt. \u2013 2010. \u2013 \u2116 12. \u2013 S. 3\u201313.<\/li>\n
  6. Yeremiia A. A. Osnovni kontseptsii ta funktsii amortyzatsii \/ A. A. Yeremiia \/\/ Akademichnyi ohliad. \u2013 2010. \u2013 \u2116 2(33). \u2013 S. 102\u2013107.<\/li>\n
  7. Ihnashkina T. B. Obgruntuvannia teoretychnykh aspektiv definitsii \u00abznos\u00bb i \u00abamortyzatsiia\u00bb v suchasnii ekonomichnii nautsi [Elektronnyi resurs] \/ T. B. Ihnashkina, N. O. Shura \/\/ Efektyvna ekonomika. \u2013 2009. \u2013 \u2116 3. \u2013 Rezhym dostupu do zhurn.: http:\/\/www.economy.nayka.com.ua\/index.php?operation=1&iid=86<\/a>.<\/li>\n
  8. Kramar V. Vyznachennia poniattia \u00abamortyzatsiia\u00bb v umovakh adaptatsii ukrainskoho zakonodavstva do zahalnoievropeiskykh standartiv \/ V. Kramar \/\/ Pidpryiemnytstvo, hospodarstvo i pravo. \u2013 2010. \u2013 \u2116 9. \u2013 S. 132\u2013134.<\/li>\n
  9. Levytska I. V. Amortyzatsiia yak chynnyk pryskorennia protsesiv vidtvorennia na pidpryiemstvakh \/ I. V. Levytska \/\/ Visnyk Khmelnytskoho natsionalnoho universytetu. Ekonomichni nauky. \u2013 2011. \u2013 \u2116 2, T. 1. \u2013 S. 106-112.<\/li>\n
  10. Lovinska L. H. Narakhuvannia znosu \u2013 sposib rehuliuvannia balansovoi otsinky dovhostrokovykh aktyviv \/ L. H. Lovinska \/\/ Finansy Ukrainy. \u2013 2006. \u2013 \u2116 7. \u2013 S. 92\u2013100.<\/li>\n
  11. Matviienko M. V. Teoretychni ta praktychni aspekty amortyzatsii v morskykh torhovelnykh portakh \/ M. V. Matviienko \/\/ Zbirnyk naukovykh prats : Rozvytok metodiv upravlinnia ta hospodariuvannia na transporti. \u2013 Odesa: ONMU. \u2013 2010 \u2013 \u2116 33. \u2013 S. 76\u201385.<\/li>\n
  12. Natsionalne polozhennia (standart) bukhhalterskoho obliku 7 \u00abOsnovni zasoby\u00bb [Elektronnyi resurs] : zatv. nakazom Ministerstva Finansiv Ukrainy vid 27.04.2000 roku No 92. \u2013 Rezhym dostupu : https:\/\/zakon.rada.gov.ua\/laws\/show\/z0288-00#Text.<\/li>\n
  13. Podatkovyi kodeks Ukrainy vid 02.12.2010 r., No 2755-VI [[Elektronnyi resurs]. \u2013 Rezhym dostupu : https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17.#Text.<\/li>\n
  14. Pryimak N. S. Amortyzatsiia ta yii funktsii u hospodarskyi diialnosti pidpryiemstva \/ N. S. Pryimak \/\/Naukovi pratsi Kirovohradskoho natsionalnoho tekhnichnoho universytetu: Ekonomichni nauky. \u2013 Vyp. 16, Ch. 1. \u2013 Kirovohrad: KNTU, 2009. \u2013 S.194\u2013201.<\/li>\n
  15. Proskura K. P. Vplyv amortyzatsii na finansuvannia vitchyznianykh pidpryiemstv \/ K. P. Proskura, H. O. Zinoviev, O. M. Kapustian \/\/ Aktualni problemy ekonomiky. \u2013 2010. \u2013 \u2116 6. \u2013 S. 144\u2013150.<\/li>\n
  16. Reta M. V. Amortyzatsiia: ekonomichna sutnist ta vidobrazhennia v bukhhalterskomu obliku \/ M. V. Reta \/\/ Visnyk Natsionalnoho tekhnichnoho universytetu \u00abKharkivskyi politekhnichnyi instytut\u00bb. \u2013 2010. \u2013 \u2116 56. \u2013 S. 3\u20136.<\/li>\n
  17. Stadnytskyi Yu. I. Amortyzatsiia osnovnykh zasobiv: klasyfikatsiia pidkhodiv \/ Yu. I. Stadnytskyi \/\/ Nauka i ekonomika: naukovo-teoretychnyi zhurnal Khmelnytskoho ekonomichnoho universytetu. \u2013 2011. \u2013 Vyp. 4(24). \u2013 S. 72\u201378.<\/li>\n
  18. Stefaniuk O. D. Amortyzatsyia: poniatyia, metod\u044b, nachyslenye \/ O. D. Stefaniuk \/\/ Ekonomichnyi chasopys \u2013 XXI. \u2013 2011. \u2013 \u2116 9\u201310. \u2013 S. 34\u201336.<\/li>\n
  19. Utenkova K. O. Mistse amortyzatsii i znosu v protsesi vidtvorennia osnovnykh zasobiv \/ K. O. Utenkova \/\/ Nauka y ekonomika. \u2013 2009. \u2013 \u2116 4 (16). \u2013 T.2. \u2013 S. 130\u2013134.<\/li>\n
  20. Khendryksen \u042d. S. Teoryia bukhhalterskoho ucheta \/ \u042d. S. Khendryksen, M. F. Van Breda \/ Per. s anhl. \u2013 M., 1997. \u2013 576 s.<\/li>\n
  21. Khotomlianskyi O. Odna nebezpechna tochka zoru na pryrodu amortyzatsii \/ O. Khotomlianskyi \/\/ Ekonomika Ukrainy. \u2013 2007. \u2013 \u211610. \u2013 S. 79\u201382.<\/li>\n
  22. Chumachenko M. Shche raz pro amortyzatsiiu yak vazhlyve dzherelo investytsiinoi diialnosti pidpryiemstva \/ M. Chumachenko \/\/ Bukhhalterskyi oblik i audyt. \u2013 2004. \u2013 \u2116 11. \u2013 S. 3\u20137.<\/li>\n
  23. Shchyrska O. V. Ekonomichna sutnist i bukhhalterske vyznachennia amortyzatsii \/ O. V. Shchyrska \/\/ Aktualni problemy ekonomiky. \u2013 2012. \u2013 \u2116 8. \u2013 S. 68\u201374.<\/li>\n
  24. Yaremko I. Y. Znos i amortyzatsiia neoborotnykh aktyviv \u2013 instrument otsinky kapitalu pidpryiemstva: monohr. \/ I. Y. Yaremko. \u2013 L. : Novyi Svit\u20132000, 2005. \u2013 148 s.<\/li>\n
  25. Accounting and fiscal policies regarding the treatment of assets depreciation \u2013 national and international [Electronic resourse] \/ Mariana Man \/\/ Internal Auditing and Risk Management. \u2013 2011. \u2013 \u21162(22). \u2013 S. 32\u201348. \u2013 Access mode: http:\/\/www.kadamar.ro\/atharticles\/2011-2\/2011-2-2.pdf.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[53],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/8529"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8529"}],"version-history":[{"count":5,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/8529\/revisions"}],"predecessor-version":[{"id":10067,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/8529\/revisions\/10067"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8529"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8529"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}