VARIATIONAL METHODS OF FORMING DEPRECIATION DEDUCTIONS

Long-term planning of activity at all and the financial one in particular is one of the cornerstones of modern management. Using of author’s method to form depreciative policy allows to cut uncertainty while making decisions connecting with commercial organizations’ development. The article is devoted to finding optimal strategies for depreciation calculation by comparative analysis of the straight-line and proposed by the authors methods. It presents a new method of variational calculations of depreciation policy based on the handling of the introduced by the authors coefficients (linear, step and correction coefficients), allowing to an economic entity to reasonably form and distribute the amortization fund in accordance with the market situation.