IMPROVEMENT OF INTERNAL AUDIT FIXED ASSETS IN ENTERPRISES MINING
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 9
Abstract
The article lists main criteria of recognition of capital assets, which consist in that they are the main component of assets, have a purpose of use and there is set a usage period deadline, material form, determined marginal value. It is determined that the classification of capital assets serves as one of the methods of their perception, studying and generalization of information. Consequently, depending on correctly applied classification of capital assets it is possible to determine and optimize their structure, ensure effective use of capital assets. An identification of an object’s belonging to capital assets and their classification allow determining stages, methods, techniques of audit of capital assets in accordance with that time expenditure should be minimal. Proposed an algorithm of conducting of internal audit of capital assets a enterprises of coal-mining industry, which introduction will allow improving the procedure of internal audit of this branch of industry as a whole.
Authors and Affiliations
A. A. Makurin
Keywords
Related Articles
- EP ID EP223200
- DOI -
- Views 50
- Downloads 0
REGULATORY AND LEGAL PROVISION OF INTERNATIONAL CARRIAGE BY CAR TRANSPORT AND PERSPECTIVES OF DIGITAL TRANSFORMATION OF PERMITTED AND SUPERVISORY DOCUMENTS
The relevance of the study of the system and the structural scheme of normative and legal provision of international freight transport by motor transport as an indispensable condition for the development of the industry...
INNOVATIVE DEVELOPMENT OF CITIES AND REGIONS OF UKRAINE AS A RESULT OF THE IMPLEMENTATION OF INFORMATION TECHNOLOGY
The article analyzes the current state of the IT sector in Ukraine. The emphasis is on the need to use information technology to provide innovative development of cities and regions. Show the advantages of administrative...
FACTORS OF FORMATION OF ECONOMIC DAMAGE FROM ENVIRONMENTAL POLLUTION BY WASTE FROM POSITIONS OF ECOSYSTEM APPROACH
The necessity of finding adequate approaches to the assessment of damage from environmental pollution by waste in order to ensure an effective state environmental policy is substantiated. In this regard, the real assessm...
EUROPEAN EXPERIENCE USE IN PERSONNEL POLICY IMPLEMENTATION BY FOOD ENTERPRISES OF UKRAINE
There is investigated the manner in which a staff policy is carried out at the European food industry enterprises. There is also explained the necessity of gradual implementation of the best European practices in order t...
MARKETING RESEARCH OF WORLD AGRICULTURAL MARKETS
The article deals with the marketing research of modern development of world agrarian markets. The present commodity structure of world exports and imports of agricultural products is investigated. The modern tendencies...