Necessity of Formation of the Accumulation Fund for Enterprises

The article considers the problem of formation of the accumulation fund for businesses. Improving the efficiency of production complexes at the present stage of development of the domestic economy largely depends on the process of formation of the company accumulation fund. The value of this fund depends on evidence-based norms of redistribution of sales of surplus value. Determination of the optimal proportions of such distribution represents an important scientific and practical problem. However, today, there is no direct relationship between accumulated depreciation and formation of the respective funds accumulation and compensation. Unfortunately, this problem of domestic economic schools is overlooked and this is what determines the relevance of the research objectives. The necessity of revision at the state level approaches to the formation of the enterprises of various forms of ownership accumulation fund with the aim of boosting economic growth by increasing the rate of expanded reproduction.