IMPACT OF DEPRECIATION POLICY OF THE COMPANY ON ITS INVESTMENT POTENTIAL

The article covers the main aspects of Ukraine's depreciation policy in the context of modern socio-economic development. Amortization policy is an integral part of the overall scientific and technical policy of the state. It acts as an important lever of state influence on economic processes in the country. Primarily, the depreciation policy affects the process of renewal of fixed productive assets, acceleration of the rates of scientific and technological progress, investment activity, and through them, the efficiency of social production. Amortization policy is being a complex of measures at the macroeconomic and microeconomic levels aimed at the effective restoration of fixed assets, at the present stage of development of the economy of domestic enterprises and does not ensure the formation of a sufficient volume of financial sources. In this regard, the methodological and organizational problems of the existing depreciation policy of the enterprises of the country are analyzing. The legislative base concerning trends of changes in the country's depreciation policy has been studied. The investment orientation of the depreciation policy development of the country is investigated. Ways to improve the methodology for calculating depreciation taking into account inflationary processes in the country are singled out. New measures and recommendations for strengthening and improving the amortization development are proposed.