Amortization policy of the enterprise as a factor in order to provide its competitiveness

This study provides the information on the problems of competitiveness and effective implementation of the amortization policy at Ukrainian enterprises. It has been determined, that the management of fixed capital reproduction is carried out within the amortization policy of the enterprise, as a component of the general management system, which is applied to form the necessary volume of its own investment resources. However, the managerial staff of an enterprise has not enough awareness in depreciation policy as an independent object of managing the competitiveness of an enterprise, which leads to low efficiency of reproductive processes and, consequently, to the lack of its own financial resources to finance reproduction processes. The use of criterion indicators of the effectiveness of the enterprise amortization policy is proposed, which makes it possible to determine the level of its competitiveness