O. V. Kubatko, I. V. Tereshchenko, T. V. Rudenko
Analysis of the amortization policy of the company in light of new tax legislation
(original language – Ukrainian)
Paper deals with the analysis of “Brick-Manufactura” capital assets and defines the efficiency of their using. Also it is showed in the paper the positive and negative sides of new tax legislation approval for the enterprises. Much of the attention is devoted to the analysis of amortization policy considering new tax requirements. It is stated in the paper that legislation changes provide negative influence on firm’s activity. It is proposed methodological approaches to improve firm’s performance considering new tax changes.
Key words: depreciation policy, capital assets, economic efficiency, economics of a firm.
Placed in №1, 2012.
Article text: download.