Basic Accounting Aspects of Amortization Politik and It`s Role in the Process of Proceeding in the Fixed Assets (Property, Plant and Equipment) of Food Enterprises
The article discusses the problematic aspects relating to the nature, accounting, economic justification of the depreciation process and depreciation policy of food industry enterprises. A possible solution to the problem of improving the financial security of the enterprise by using the mechanism o...
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Інститут економіки промисловості НАН України
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irk-123456789-1690242020-06-02T01:26:26Z Basic Accounting Aspects of Amortization Politik and It`s Role in the Process of Proceeding in the Fixed Assets (Property, Plant and Equipment) of Food Enterprises Lazarenko, D. Sirenko, S. Dzwigol, H. Dzwigol–Barosz, M. Finance The article discusses the problematic aspects relating to the nature, accounting, economic justification of the depreciation process and depreciation policy of food industry enterprises. A possible solution to the problem of improving the financial security of the enterprise by using the mechanism of deferred taxes is shown. The main criteria for determining the intensity of operation of non-current assets are disclosed and analyzed. У статті розглянуто проблемні аспекти, що стосуються суті, обліку, економічного обґрунтування процесу амортизації та амортизаційної політики підприємств харчової галузі. Показано можливе рішення проблеми поліпшення фінансового забезпечення підприємства шляхом використання механізму відстрочених податків. Розкрито та проаналізовано основні критерії визначення інтенсивності експлуатації необоротних активів. В статье рассмотрены проблемные аспекты, касающиеся сущности, учета, экономического обоснования процесса амортизации и амортизационной политики предприятий пищевой отрасли. Показано возможное решение проблемы улучшения финансового обеспечения предприятия путем использования механизма отсроченных налогов. Раскрыты и проанализированы основные критерии определения интенсивности эксплуатации необотротных активов. 2019 Article Basic Accounting Aspects of Amortization Politik and It`s Role in the Process of Proceeding in the Fixed Assets (Property, Plant and Equipment) of Food Enterprises / D. Lazarenko, S. Sirenko, H. Dzwigol, M. Dzwigol–Barosz // Економічний вісник Донбасу. — 2019. — № 4 (58). — С. 100-105. — Бібліогр.: 15 назв. — англ. 1817-3772 DOI: 10.12958/1817-3772-2019-4(58)-100-105 http://dspace.nbuv.gov.ua/handle/123456789/169024 657.372.3:664+338.439 en Економічний вісник Донбасу Інститут економіки промисловості НАН України |
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Finance Finance |
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Finance Finance Lazarenko, D. Sirenko, S. Dzwigol, H. Dzwigol–Barosz, M. Basic Accounting Aspects of Amortization Politik and It`s Role in the Process of Proceeding in the Fixed Assets (Property, Plant and Equipment) of Food Enterprises Економічний вісник Донбасу |
| description |
The article discusses the problematic aspects relating to the nature, accounting, economic justification of the depreciation process and depreciation policy of food industry enterprises. A possible solution to the problem of improving the financial security of the enterprise by using the mechanism of deferred taxes is shown. The main criteria for determining the intensity of operation of non-current assets are disclosed and analyzed. |
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Article |
| author |
Lazarenko, D. Sirenko, S. Dzwigol, H. Dzwigol–Barosz, M. |
| author_facet |
Lazarenko, D. Sirenko, S. Dzwigol, H. Dzwigol–Barosz, M. |
| author_sort |
Lazarenko, D. |
| title |
Basic Accounting Aspects of Amortization Politik and It`s Role in the Process of Proceeding in the Fixed Assets (Property, Plant and Equipment) of Food Enterprises |
| title_short |
Basic Accounting Aspects of Amortization Politik and It`s Role in the Process of Proceeding in the Fixed Assets (Property, Plant and Equipment) of Food Enterprises |
| title_full |
Basic Accounting Aspects of Amortization Politik and It`s Role in the Process of Proceeding in the Fixed Assets (Property, Plant and Equipment) of Food Enterprises |
| title_fullStr |
Basic Accounting Aspects of Amortization Politik and It`s Role in the Process of Proceeding in the Fixed Assets (Property, Plant and Equipment) of Food Enterprises |
| title_full_unstemmed |
Basic Accounting Aspects of Amortization Politik and It`s Role in the Process of Proceeding in the Fixed Assets (Property, Plant and Equipment) of Food Enterprises |
| title_sort |
basic accounting aspects of amortization politik and it`s role in the process of proceeding in the fixed assets (property, plant and equipment) of food enterprises |
| publisher |
Інститут економіки промисловості НАН України |
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2019 |
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Finance |
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http://dspace.nbuv.gov.ua/handle/123456789/169024 |
| citation_txt |
Basic Accounting Aspects of Amortization Politik and It`s Role in the Process of Proceeding in the Fixed Assets (Property, Plant and Equipment) of Food Enterprises / D. Lazarenko, S. Sirenko, H. Dzwigol, M. Dzwigol–Barosz // Економічний вісник Донбасу. — 2019. — № 4 (58). — С. 100-105. — Бібліогр.: 15 назв. — англ. |
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Економічний вісник Донбасу |
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D. Lazarenko, S. Sirenko, H. Dzwigol, M. Dzwigol–Barosz
100
Економічний вісник Донбасу № 4(58), 2019
UDC 657.372.3:664+338.439 doi: 10.12958/1817-3772-2019-4(58)-100-105
D. Lazarenko,
DrHab (Economics), Associate Professor,
lazd77@gmail.com,
Slavyansk Educational and Scientific Institute of
State Fiscal Service of Ukraine, Slavyansk,
S. Sirenko,
Senior Lecturer of the department of accounting and auditing
Donbas State Pedagogical University, Slavyansk,
H. Dzwigol,
PhD, DrHab (Economics), Professor,
ORCID 0000-0002-2005-0078,
henryk.dzwigol@poczta.fm,
M. Dzwigol–Barosz,
PhD, DrHab (Economics), Professor,
ORCID 0000-0002-5306-3836,
mariola.dzwigol-barosz@polsl.pl,
Silesian University of Technology, Poland
BASIC ACCOUNTING ASPECTS OF AMORTIZATION POLITIK AND IT`S ROLE
IN THE PROCESS OF PROCEEDING IN THE FIXED ASSETS (PROPERTY,
PLANT AND EQUIPMENT) OF FOOD ENTERPRISES
Introduction. Studying the development of trends
of the food industry allows us to reveal the current con-
ditions for organizing its investment and innovation ac-
tivities, the main of which include: incomplete use of
existing capacities due to insufficient investment; re-
strictions on updating the material and technical base of
industry enterprises and increasing the competitiveness
of their products and services; poor development of in-
vestment and innovation infrastructures; imperfection of
depreciation and monetary policy. This approach allows
us to justify the need to strengthen structural integrity
and increase the effectiveness of the relationship bet-
ween participants in investment and innovation activi-
ties of food enterprises.
Methods
Results. The article identifies and discloses the eco-
nomic nature of accounting depreciation, its impact on
income tax expense through the deferred tax mecha-
nism. The factors on which the depreciation amount de-
pends are highlighted. A comparative analysis of the
main methods of depreciation are performed.
Prospects. According to the activity or use of the
asset, depreciation methods appropriate to that activity
are selected. For smooth depreciation, uniform or con-
stant accrual methods are selected. To increase depreci-
ation over time, accruing accruals are used. To reduce
depreciation - methods are reduced accruals.
Formulation of the problem. The most serious
problem of accounting for depreciation is that there is
no generally accepted distribution method. None of the
depreciation methods used are better than others in
every way. Before applying certain methods of distribu-
tion of initial or replacement cost, it is necessary to cal-
culate:
• The value of the asset at the time of acquisition or
its replacement cost at a later date;
• Expected service term of assets;
• Residual value at the time of the sale of this asset.
Accurately determining the future value of these
quantities is quite problematic. Although they can be
calculated on the basis of multiple probabilities, obtain-
ing estimates at the level of an individual asset remains
a complex problem.
Research Analysis. A large number of works by
foreign and domestic scientists have been devoted to the
problems of essence, accounting, and the economic jus-
tification of depreciation and such scientists as E. Hen-
dricksen, M. Van Breda, B. Needles, H. Anderson,
D. Caldwell, V. Paly, A. Soloviev, N. Vakhrushina,
L. Melnikova, N. Plaskova, D. Lazarenko, S. Golov,
V. Kostyuchenko and others made a significant contri-
bution to theory and practice.
Formulation of the problem. The aims of this ar-
ticle are:
Consideration of traditional accounting deprecia-
tion as a rational and systematic method of distri-
bution of cost (expenses) for reporting periods.
To show how the problem of sufficiency of finan-
cial resources can be solved, to some extent,
using the mechanism of deferred taxes.
Finance
D. Lazarenko, S. Sirenko, H. Dzwigol, M. Dzwigol–Barosz
101
Економічний вісник Донбасу № 4(58), 2019
The role of depreciation policy in the application
of the investment and innovation program of the
enterprise is considered.
Research results. The task that the management of
food enterprises faces in the process of organizing its in-
vestment and innovation activity is, first of all, to ensure
a balance between the goals and the specific investment
and innovation program of the enterprise, and ensure
their achievement. Investment processes and activities,
projects and programs developed by food enterprises
should take into account current trends and conditions
for organizing its investment and innovation activities,
as well as be consistent with the needs of the food in-
dustry, the agricultural sector and alternatives for the
prospective development of the industry enterprise itself
[7-15].
The process of determining the directions of pro-
spective development of the industry establish general
directions, the promotion of which ensures the growth
and strengthening of the position of food enterprises.
From these positions, the investment and innovation ac-
tivity of food enterprises should be understood as a set
of target settings for the detailed development of spe-
cific investment and innovation plans, implemented in
accordance with applicable law and aimed at a signifi-
cant update of the basic production assets of the industry
enterprises. At the same time, to organize investment
and innovation activities and determine alternatives for
the prospective development of food enterprises, it is
necessary to provide:
– achievement of the maximum possible economic
and social effects from the considered events
– for each investment process and event (project),
are used methods for evaluating effectiveness, and then
choose those that, all other things being equal, provide
the subject of investment and innovation with maximum
efficiency;
– the achievement of such level of results of the im-
plementation of investment and innovation processes
and measures that would allow creating conditions for
the further development of food enterprises;
– rational disposal of fixed assets is aimed at their
effective depreciation and timely updating;
– minimization of investment risks associated with
the implementation of investment processes and activi-
ties (projects);
– the conformity of measures carried out in the
framework of the investment and innovation activities
of food enterprises with legislative and other legal acts
of Ukraine.
In order to improve the investment support of food
enterprises based on existing alternatives for perspective
development, it is necessary to reform the investment
and depreciation systems, to develop the principles of
self-regulation of the depreciation policies of enter-
prises.
Well-known main stages of the life cycle of an en-
terprise activity: establishment; intensive growth; stabi-
lization (maturity); decline (aging).
The authors consider that in the first two stages,
when the problem of sufficiency of financial resources
is most urgent, it is exactly some "accounting tricks" as-
sociated with depreciation policy can to some extent
solve it.
Depreciation is an accounting method that allows
in a systematic and rational way to distribute expenses
or the cost of capital assets (minus liquidation cost)
throughout their entire life time [5].
In particular, the Art. 138.3.1. of Tax Code of
Ukraine allows an enterprise to use the same methods of
depreciation as for financial accounting purposes. Using
various methods of depreciation for tax and financial ac-
counting, an enterprise can find such a combination that
will lead to the occurrence of deferred tax liabilities
(DTL), that is, to reduction of tax payments (preserva-
tion of financial resources) for a certain period of time.
Deferred tax liability – the amount of income tax that
will be paid in the following periods from temporary tax
differences liable to taxation (Regulations (Standards)
of Accounting 17).
In the opinion of the authors from the position of
accounting estimates of fixed assets are of particular in-
terest problems connected with:
• revaluation of fixed assets in accounting without
revaluation in tax accounting;
• applying various methods of wear in accounting
and tax accounting.
In both cases, the concepts of deferred taxes appear
in accounting (Regulations (Standards) of Accounting
17, and in the tax accounting in the second case of dif-
ference (Art. 138 of Tax Code of Ukraine). Now we will
consider the problems of revaluation on the example.
Let's assume that some enterprise in accounting and tax
accounting uses the straight-line method of depreciation
assessment (Regulations (Standards) of Accounting 7,
Art. 138 of Tax Code of Ukraine).
On the balance sheet of this enterprise as of De-
cember 31, 2016:
• original cost – 8000000 UAH;
• amount of contribution – 4800000 UAH;
• residual (book) value – 3200000 UAH;
• useful life – 20 years;
• depreciation rate – 1/20 (0,05).
As of December 31, 2016, the company decided to
reassess the cost of the construction. Current (market)
cost of the construction according to the expert opinion
is 4000000 UAH.
Revaluation index according to regulations (Stand-
ards) of Accounting 7 – 4000000/3200000 = 1,25. After
the revaluation, the accounting and tax data will look
like this.
Financial Accounting:
• original cost – 8000000 * 1,25 = 10000000 UAH;
• amount of contribution – 4800000 * 1,25 =
6000000 UAH;
• residual (book) value – 10000000 – 6000000 =
4000000 UAH;
D. Lazarenko, S. Sirenko, H. Dzwigol, M. Dzwigol–Barosz
102
Економічний вісник Донбасу № 4(58), 2019
• amount of revaluation – 4000000 – 3200000 =
800000.
Tax accounting:
• original cost – 8000000 UAH;
• amount of contribution – 4800000 UAH;
• residual (book) value – 8000000 – 4800000 =
3200000 UAH.
Let's consider the movement of relevant values in
accounting and tax accounting in the following (from
the date of revaluation) two years (Table 1).
Table 1
No.
Amount, UAH
31.12.2016 31.12.2017 31.12.2018
1 Tax accounting data
1.1 Book value (the tax base) at the beginning of
the period
8000000 32000000 2800000
1.2 Amortization charge for the year 4800000 400000 400000
1.3 Book value(the tax base)at the end of the period 3200000 2800000 2400000
2 Financial accounting data
2.1 Initial cost 10000000 10000000 10000000
2.2 Amount of accrued depreciation 6000000 6500000 7000000
2.3 Book value at the end of the period 4000000 3500000 3000000
3 Temporary difference (p. 2.3 – p.1.3) 800000 700000 600000
4 Deferred tax at the beginning of the year 0 144000 126000
5 Deferred tax for the year
(p.3*tax rate 18%)
144000 (700000 – 800000)*18% =
(18000)
(600000 – 700000)*18% =
(18000)
6 Deferred tax at the end of the year
(p. 4 + p.5)
144000 144000 – 18000 =
126000
126000 – 18000 =
108000
In financial accounting, procedures that reflect de-
ferred taxes (in the case of example - deferred tax liabil-
ities) in determining the income tax expense associated
with the revaluation have the following form:
December 31, 2016 Debit Profit tax expense – for
the amount determined in the Report about financial re-
sults
Credit Current profit tax – for the amount deter-
mined in the profit tax declaration Credit Deferred tax
liability – 144000 UAH
December 31, 2017 Debit Deferred tax liability –
18000 UAH
Credit Current profit tax - 18000 UAH
December 31, 2018 Debit Deferred tax liability –
18000 UAH
Credit Current profit tax – 18000 UAH.
In all subsequent reporting periods (at the end of
the period), similar entries should be made until the de-
ferred tax liability is 0.
Thus, in order to increase the efficiency of the
structure of investment resources for the implementa-
tion of food enterprises of investment and innovation ac-
tivity, it is necessary to implement a set of activities
aimed at improving tax accounting, investment policy,
minimizing the costs of improving the structure of in-
vestment resources according to specific criteria.
Formed in the Ukrainian economy, including food en-
terprises, the structure of investment resources is de-
formed and inefficient. It is characterized by the superi-
ority of its own sources of financing of investments by
food enterprises. Depreciation policy, unlike in coun-
tries with developed market economies, plays a very mi-
nor role in the process of capital investment and timely
renewal of fixed assets of Ukrainian food enterprises [2].
In this sense, it is important for a competent ac-
counting and auditing specialist to master new methods
of working with business information. In modern eco-
nomic science, there are not enough qualitative (tech-
nical and economic) criteria for the formation of ac-
counting and depreciation policy. Among the quantita-
tive indicators, only money meter is used that characte-
rizes the original (or residual) cost and a periodic indi-
cator characterizing the useful life of the objects. Liqui-
dation cost in many cases is not used or is equal to zero.
Fixed assets, as provided for in the relevant ac-
counting provision, are the material assets that the en-
terprise contains for the purpose of using them in the
process of production or supply of goods, providing ser-
vices, renting to other persons or for the performance of
administrative and socio-cultural functions, the ex-
pected useful life (operation) of which is more than one
year (or an operational cycle if it is more than a year)
[1].
Over the entire period of operation, fixed assets
lose their usefulness, which is characterized by a de-
crease in their economic benefits in the amount of the
excess of the residual value of the asset over the amount
of the expected compensation.
Therefore, the use of non-current assets in eco-
nomic activities provides for the determination of the in-
tensity of their operation with a view to their future re-
newal. But this indicator (intensity of operation), alt-
hough it characterizes the degree of wear, does not de-
termine the amount of depreciation charges. In addition,
not for all economic entities it is possible to determine
the exploitationing intensity at all. We consider that the
effective use of fixed assets and ensuring their timely
renovation should take into account the physical and
technical qualities of the object and its exploitative cha-
racteristics. This approach will give to an accountant
D. Lazarenko, S. Sirenko, H. Dzwigol, M. Dzwigol–Barosz
103
Економічний вісник Донбасу № 4(58), 2019
clear criteria for allocating the initial cost of fixed assets
between financial periods and will be the basis for the
formation of a depreciation policy depending on the use
conditions of use of the facilities.
First of all, a clear definition of the economic na-
ture of the object is important for choosing the method
of distributing the value of an object (depreciation
method) of fixed assets. The economic grouping of ob-
jects by their types almost corresponds to the grouping
in terms of accounts.
As it can be seen from the table it is possible only
for machines, equipment and vehicles to determine a
measure of the intensity of operation of objects.
Table 2
The ability to determine the intensity of operation of fixed assets by their types
Objects Score Characteristic
Determination of the in-
tensity of exploitation
Land plots 101 Land plots, including those obtained by state (treas-
ury) and municipal enterprises on a permanent basis
Not depreciated
Land reclamation capital ex-
penditures
102 Capital investments in land improvement (reclama-
tion, drainage, irrigation and other works)
Not depreciated
Buildings, structures and
transmission devices
103 Houses, structures, their structural components and
transmission devices, as well as residential buildings
Impossible
Machinery and equipment 104 Machinery and equipment for various purposes Possible
Vehicles 105 Vehicles for various purposes Possible
Tools, devices, equipment
(furniture)
106 Tools, devices, equipment (furniture) Impossible
Animals 107 Animals Impossible
Perennial plantings 108 Long-term biological assets, including perennial
plantings that are not related to agricultural activities
Impossible
Other main facilities 109 Fixed assets not included in other articles In most cases possible
The next stage should take into account the loca-
tion of the object's operation and their impact on pro-
duction or other operating (commercial, agricultural) ac-
tivity.
According to the national financial legislation, the
depreciation method is chosen by the enterprise inde-
pendently, taking into account the expected method of
obtaining economic benefits from its use and the eco-
nomic role in the economic environment.
Thus, the type of object, its role and method of use
determine the dependence of the depreciation amount on
two criteria:
1. Useful time.
2. Intensity of operation.
Financial accounting defines 4 depreciation me-
thods that constitute the amount of wear depending on
the useful life (straight-line, reduction of residual value,
accelerated reduction of residual value, cumulative). All
these methods (temporary) do not take into account the
degree of physical wear of objects as a result of their
operation in the process of economic activity.
With such a variety of temporary depreciation
methods, it seems very strange to have only one (indus-
trial) method that puts the economic wear of the objects
directly dependent on the degree of exploitation. From
the point of view of cost effectiveness, it is the depen-
dence of the amount of accrued wear on the intensity of
exploitation of the objects that seems to be a more ra-
tional way of allocating the value of the fixed assets.
Then, the amount of economic (accounting) wear will
be as close as possible to the actual physical wear of the
object. We consider it necessary to investigate the
theory of industrial method in more detail, and to enrich
the practice of its application.
A form of industrial method of depreciation is the
method of calculating depreciation on the basis of mar-
gin income.
The essence of this approach is to assess the con-
tribution to the marginal income of a non-current as-
set(s). The total value of a non-current asset(s) is allo-
cated to the reporting periods in proportion to that con-
tribution.
The calculation of the amount of depreciation is
carried out with the help of the ratio of the value of non-
current asset(s) to the expected amount of marginal in-
come in a specific reporting period (1):
,
1
=
=
n
t
tC
F
K (1)
where К – coefficient of the cost of non-current asset (s)
to the amount of expected total marginal income;
F – amortized cost of a non-current asset(s);
Сt – the expected amount of marginal income for
the reporting period t during the life of the fixed asset
(s).
The amount of annual depreciation (Аt) is deter-
mined by the following formula 2:
Аt = К × Сt. (2)
According to the authors, this approach most fully
complies with the basic accounting principle – the cal-
culation and accordance of income and expenses.
In accounting, depreciation is the process of allo-
cating the cost of purchased non-current assets for the
reporting periods from the use of these non-current as-
sets.
D. Lazarenko, S. Sirenko, H. Dzwigol, M. Dzwigol–Barosz
104
Економічний вісник Донбасу № 4(58), 2019
Allocation is the process of dividing a sum into
components by relating the latter to the objects of ac-
counting or reporting periods [5].
The most serious problem of accounting of depre-
ciation is that there is no generally accepted distribution
method. None of the methods is better than any other.
When using each of the depreciation methods, it is
necessary to determine:
the cost of a non-current asset at the time of its
purchase or its
retrievable amount at a later date;
life expectancy of non-current asset;
liquidation cost at the time of dropping out of the
non-current asset.
These values represent unspecified future costs.
Although they can be calculated on a probabilistic basis,
obtaining assessments at the level of an individual asset
is a complex problem due to the complex interaction of
non-current assets in the process of making profit, as
well as the uncertainty of the relationship between ex-
penses and incomes at the level of a separate non-current
asset.
In the case of the industrial method, there is a prob-
lem of choosing a measure that determines the degree of
intensity of exploitation corrects the degree of wear. For
example, for a truck, a measure of exploitation is a quan-
titative indicator that characterizes the distance traveled
(mileage). But using such a criterion as a depreciation
rate does not take into account the degree of workload
and the empty path. And for specialized transport, mile-
age is generally of minor importance after the number
of work performed (manipulations).
Table 3
Use of criteria for determining the intensity of operation
Objects Functional role The indicator of the degree of intensity of use Measurer
Vehicles Cargotransportation Number of traveled distance
Degree of workload
Absolute (km)
Relative (%)
Passenger transportation Number of traveled distance
Number of passengers carried
Absolute (km)
Absolute (units)
Specialized functions Number of work performed
Number of manipulations
Number of traveled distance
Absolute (pcs.)
Absolute (units)
Absolute (km)
Equipment Production The number of manufactured products
Working hours
Degree of workload
Absolute (units)
Absolute (h)
Relative (%)
Implementation of pro-
ducts (cooling)
Working hours
Amount of energy consumed
Absolute (h)
Absolute (kW)
Power supply Amount of energy transmitted
Amount of energy consumed
Absolute (kW)
The depreciation amount according to this method
is determined by the formula 3:
А = V × СА × k, (3)
where V – volume of production (work performed, ser-
vices);
СА – absolute production rate of depreciation per
unit volume;
k – correction coefficient which consider the re-
lative index (%).
That is, the choice of the depreciation method
should be based on the dependence of the method of
their use on the degree of intensity of operation, taking
into account the useful life.
Conclusions. To stimulate an increase in the opti-
mality of the structure of fixed assets, it is necessary to
implement the following priority measures at the legis-
lative level:
1. To anticipate the possibility of forming a special
reserve for updating fixed assets of food enterprises.
2. To anticipate the possibility of deferred depreci-
ation, when in the case of losses the company may not
accrue depreciation of fixed assets, and transfer it to a
more favorable period without limitation in terms. The
application of the method will help to reduce a number
of unprofitable enterprises in the industry and as some
of them come out of the crisis - the growth of capital
investments to upgrade fixed assets.
3. If an irreversible asset is idle for any reason, de-
preciation should be accrued during the downtime, even
if it does not create income for the enterprise. According
to the authors, in this case, it is necessary to divide the
depreciation charge into two parts:
– during the operation of the equipment the account
of production or overhead costs are debited;
– during downtime its charged to the expenses of
the reporting period.
4. To stimulate precisely expanded reproduction,
rather then simple replacement due to depreciation, in-
troduce an additional benefit for the growth of capital
investments.
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Лазаренко Д. О., Сіренко С. В., Джвігол Х.,
Джвігол-Барош М. Основні облікові аспекти амор-
тизаційної політики та її роль в процесі віднов-
лення основних засобів харчових підприємств
У статті розглянуто проблемні аспекти, що стосу-
ються суті, обліку, економічного обґрунтування про-
цесу амортизації та амортизаційної політики підпри-
ємств харчової галузі. Показано можливе рішення про-
блеми поліпшення фінансового забезпечення підпри-
ємства шляхом використання механізму відстрочених
податків. Розкрито та проаналізовано основні критерії
визначення інтенсивності експлуатації необоротних
активів.
Ключові слова: економічний район, транспортно-
логістичний кластер, інституційні умови, чинники, ме-
ханізм фінансового забезпечення, логістична діяль-
ність, синергетичний ефект.
Lazarenko D., Sirenko S., Dzwigol H., Dzwigol–
Barosz M. Basic Accounting Aspects of Amortization
Politik and It`s Role in the Process of Proceeding in the
Fixed Assets (Property, Plant and Equipment) of Food
Enterprises
The article discusses the problematic aspects relating
to the nature, accounting, economic justification of the de-
preciation process and depreciation policy of food industry
enterprises. A possible solution to the problem of improving
the financial security of the enterprise by using the mecha-
nism of deferred taxes is shown. The main criteria for de-
termining the intensity of operation of non-current assets
are disclosed and analyzed.
Keywords: economic region, transport and logistics
cluster, institutional conditions, factors, financial support
mechanism, logistics, synergistic effect.
Лазаренко Д. А., Сиренко С. В., Джвигол Х.,
Джвигол-Барош М. Основные учетные аспекты
амортизационной политики и ее роль в процессе об-
новления основных фондов пищевых предприятий
В статье рассмотрены проблемные аспекты, каса-
ющиеся сущности, учета, экономического обоснова-
ния процесса амортизации и амортизационной поли-
тики предприятий пищевой отрасли. Показано воз-
можное решение проблемы улучшения финансового
обеспечения предприятия путем использования меха-
низма отсроченных налогов. Раскрыты и проанализи-
рованы основные критерии определения интенсивно-
сти эксплуатации необотротных активов.
Ключевые слова: экономический район, транс-
портно-логистический кластер, институциональные
условия, факторы, механизм финансового обеспече-
ния, логистическая деятельность, синергетический эф-
фект.
Received by the editors: 25.11.2019
and final form 19.12.2019
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