DEPRECIATION AS A TOOL FOR COST MANAGEMENT BUSINESS OF BAKING INDUSTRY

Abstract

In the article «Depreciation as a tool for cost management business of baking industry» deals with theoretical and practical issues of using the methods of calculating depreciation in order to regulate the cost of the baking industry enterprises. Cites the opinion that the baking industry enterprises should be used provided the economic legislation of the Republic of Belarus regulating the magnitude of the various possible depreciation attributable to the cost of production. Flexible amortization policy will make it possible to control production costs and meet the challenges of effective management of the baking industry enterprises to increase production, expand markets and increase competitiveness, promote the formation of an optimum level of prices for socially important products of bakeries in response to changing market conditions.