Rola amortyzacji w kształtowaniu majątkowej strategii gospodarowania kapitałem zasobowym przedsiębiorstwa

Abstract

Analysis of the depreciation allowances’ role in shaping the property strategy of managing resources capital of the enterprises is a fundamental purpose of this paper. Property strategy of managing resources capital reflects in the main measure the processes of shaping the change of the fixed asset value and at the same time combining with the change of elements of resources capital value. Nature of this strategy consists above all in the realization of long-term managing of fixed assets of the enterprise, orientated to the resources capital value. To its basic elements it is possible to count the depreciation politics carry on in the enterprise and investment processes. In this study a research hypothesis, that depreciation allowances play a fundamental role in shaping the property strategy of managing resources capital, was put. Carried out empirical analysis showed, that the value of the measure, examining the share of depreciation allowances in capital received as a result of the realization the property strategy, in the straight majority of researched units amounted over the 90%. Depreciation allowances are a fundamental factor influencing on the shape and the size of the property strategy of managing resources capital of the enterprises.