Improvement of fixed assets’ accounting process on the basis of accounting information flow’s optimization
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 6, Issue
Abstract
The activities of business entities are conducted by means of employing every resource available: intangible and tangible, labor and financial resources as well as their main constituent – fixed assets (property, plant and equipment), which serve as an essential factor for improving the operational efficiency of the enterprise. The objective of the article is to examine the ways of optimizing the accounting of fixed assets as the main constituent of material and technical basis for sustained operating activity of the enterprise. The article determines the methods of optimizing the flow of accounting records for fixed assets. The paper contains the constructed flow chart for primary accounting documents between departments of the enterprise as well as the operogramme for Fixed asset transfer form. With the help of the provided operogramme it becomes possible to supervise the stages of document flow from the moment of receiving the article of fixed assets until the expiry of its storage period in the case of fixed asset retirement. Effective organization of accounting of fixed assets can be reached through optimizing the flow of accounting records. This is realized by means of utilizing the division of operations by technological stages of accounting and drawing up the flow chart for accounting documents. The perspectives of further research include: unification of document flow structure, implementation of updates to existing standard forms for accounting of fixed assets, further automation of accounting operations, realization of division of accounting operations by their purpose as the means to formulate and provide clear and precise directives to the employees of the enterprise.
Authors and Affiliations
Tetiana Viktorivna Hilorme, Nataliia Serhiivna Novytska
Keywords
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