Directions of perfection of amortization policies in the strategic management system

The article considers depreciation of fixed assets of commercial organizations within the framework of strategic management. Management of amortization is an important component of commercial activity. For the management of any organization that relies on its long-term and long-term development, it is necessary to conduct a competent policy for managing depreciation as one of the foundations of strategic management. Also here is a classification of fixed assets included in depreciation groups, a study is made of the deterioration of funds in the scale of Russia. The need to attract investment and innovation is specified.