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Effective depreciation policy as the driving factor of the investment activity of industrial companies


Ekaterina Panova
(about the author)

Panova Ekaterina A. – Postgraduate Student of the Chair of Finances and Credit (State University of Management, Moscow)

Published in:
Russian Journal of Entrepreneurship
– Volume 16, Number 17 (September, 2015)



Keywords: depreciation fund, depreciation policy, own source of finds, reproduction


Citation:
Ekaterina Panova (2015). Effective depreciation policy as the driving factor of the investment activity of industrial companies. Russian Journal of Entrepreneurship, 16(17), 2819-2830. doi: 10.18334/rp.16.17.1847


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Abstract:

The article reviews the reasons for the insufficient effectiveness of the Russian depreciation policy that hinder the use of depreciation as one’s own source of funds. The structure of depreciation policy at the macroeconomic and microeconomic levels is given. The main principles for formation of depreciation policy aimed at increasing the innovation and investment activity of industrial companies and the effective renewal of the main capital are pointed out. 







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