Conceptual Framework for Digitization of Depreciation Policy

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Darya Trachova
Svitlana Diachek
Nataliia Vyhovska
Olha Havryliuk
Нalyna Chaban
Tetiana Kadatska
صندلی اداری


The articles object is a process of accounting and information support for the formation of depreciation policy. The purpose of this article is to develop a conceptual framework for a common accounting and information space of depreciation policy. First, the authors consider the benefits of total digitalization of the organization and methodological support of depreciation policy process and make some assumptions related to the concept of enterprise’s economic data protection.  Since the scientific challenge is how to effectively monitor and quickly adjust depreciation policy, the authors have chosen methods to analyze the relations between business, government regulation, and economic data security. In the course of the research, a survey of 376 enterprises of Zaporizhia, Donetsk and Luhansk regions of Ukraine was conducted. To identify impact of the enterprise size on the availability of information about individual indicators, they are grouped according to the selected system of taxation (simplified and general). In addition, the survey results and monitoring of the beta version of depreciation policy's information portal were presented. It was also concluded that the accounting indicators can be used to quickly adjust the depreciation policy at the state level.


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Integration System of Education, Science and Production
Author Biographies

Darya Trachova, Dmitro Motornyi Tavriya State Agrotechnological University

Doctor of Economics, Associate Professor of Accounting and Taxation, co-founder of the NGO "Innovation and Socio-Economic Initiatives". Member of the Federation of Accountants, Auditors and Financiers of the AIC of Ukraine. She teaches disciplines taught : Accounting, Information technology in accounting and analysis, Accounting by type of economic activity. Scientific interests: accounting, theory of institutional accounting, depreciation policy, digitalization of economics. Researcher ID  K-7530-2018

Svitlana Diachek, Zhytomyr Polytechnic State University

Ph.D. in Economics, Assistant Professor, Assistant Professor of the Department of Finance and Credit. Member of the Federation of Accountants, Auditors and Financiers of the AIC of Ukraine. She teaches disciplines taught: Financial management; Financial calculations; Financial and monetary systems of foreign countries; Social insurance. Scientific interests: problems of theory and practice of financial management and financial security

Nataliia Vyhovska, Zhytomyr Polytechnic State University

Doctor of Economics, Professor, Head of the Department of Finance and Credit. Member of the Federation of Accountants, Auditors and Financiers of the AIC of Ukraine. She teaches disciplines taught: Corporate Finance, State Financial Control, Financial controlling. Scientific interests: public financial control, corporate finance, land relations. ResearcherID B-2434-2018.

Olha Havryliuk, Lutsk National Technical University

Ph. D. in Economics, Associate Professor of Department of Accounting and Audit, Deputy Dean of the Faculty of Finance, Accounting, Linguistics and Law. Areas of teaching: accounting and auditing. Scientific interests: management accounting in agriculture, accounting of land resources, taxation, land reform in Ukraine. Author of more than 70 scientific works. ScopusID 57211908666.

Нalyna Chaban, Hryhorii Skovoroda University in Pereiaslav

Ph.D., Associate Professor of Finance, Accounting and Taxation

Tetiana Kadatska, State University of Intellectual  Technologies and Communications

Senior lecturer, Department of Management and Marketing.

She teaches disciplines taught : Potential and development of the enterprise, Labor economics and social relations, Planning, and control. Scientific interests: Operational efficiency of state-owned enterprises, trends, and prospects for the development of digital economics, mathematical modeling of entrepreneurship, innovation activity of industries. Researcher ID  K-7530-2018.


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