Abstract:

This research analyzes depreciation methods and norms of the European countries. We have considered the impact of different methods of depreciation calculation on amortization and investment policies, which is a direct factor influencing competitiveness and financial stability of companies. We suggest ways of efficient use of inner resources to stimulate and upgrade the productive potential of amortization and depreciation. This is why results of our research will be useful not only for scientists working on the problem from a methodological point of view, but also for practical workers developing and improving the amortization policy, especially in a young company.