Амортизационная политика как ключевое условие совершенствования инвестиционного процесса

Ермилина Д.А.¹, Ремезова М.Ю.²
¹ Институт проблем рынка РАН, Russia
² ФГБНУ «Институт проблем рынка» РАН

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Journal paper

Economics and society: contemporary models of development ^(РИНЦ)
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Volume 9, Number 1 (January-March 2019)

Citation:

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=38479960
Cited: 9 by 07.12.2023

Abstract:
Purpose: to study the components of depreciation policy and identify reserves for its optimization in order to improve the investment process. Materials and methods: the methodological basis of this article is the study of the depreciation policy, its types and features. Results: this article analyzes the issues related to the depreciation policy implemented at Russian enterprises in General and enterprises of the agricultural sector in particular. The assessment of the current regulatory framework governing the development and implementation of depreciation policy is carried out. The possibility of a positive impact on the investment process by improving the state depreciation policy is substantiated. Conclusions: guestions of increasing the efficiency of the investment activities of the Russian economy are among the most important over a long period. A tool to improve the investment processes is to influence them through the optimization of the depreciation policy. With the help of depreciation policy, the state regulates the rate and nature of reproduction, as well as the rate of renewal of fixed assets of enterprises. Effective depreciation policy allows you to influence economic entities, to influence the modernization and updating of fixed assets of these enterprises. However, when studying the regulatory and legal regulation of depreciation policy, it is possible to identify negative factors that negatively affect the efficiency of investment activities. Understanding the significance of the agricultural sector, the state is actively trying to influence the efficiency of its work also by optimizing the depreciation policy applied at the enterprises of the agro-industrial complex. The economic development of agricultural enterprises will positively affect the economic development of the entire economy of the country. Therefore, the article examines possible measures and changes in legislation to improve the state depreciation policy in order to improve the efficiency of the investment process. Application: the findings and results of the study can be used in the development of proposals for the optimization of state depreciation policy.

Keywords: depreciation policy, depreciation, investment activity

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