ACCOUNTING AND ANALYTICAL SUPPORT OF OPERATIONS WITH FIXED ASSETS IN THE ENTERPRISE MANAGEMENT SYSTEM
Journal Title: Інфраструктура ринку - Year 2018, Vol 23, Issue
Abstract
The article gives a critical analysis of the essence of definitions of “information support” and “accounting and analytical support” in the works of domestic and foreign scientists. The author’s definition of an accounting and analytical support of management of fixed assets is proposed. The totality of functions of accounting and analytical support is expanded. A model of accounting and analytical support in the framework of management of fixed assets is built. On the basis of the conducted studies, the conclusions and directions for further searches are formulated.
Authors and Affiliations
L. L. Gevlych, Yu. S. Krainia
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