Problem aspects forming accounting information about fixed assets in the enterprise management system
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 6, Issue
Abstract
Fixed assets are one of the most important factors of any production, the state and effective use of which directly affects the final results of economic activity of enterprises. The article is devoted to some problematic aspects of the formation of accounting information about the basic means in the process of enterprise management. In the course of the research, problems have been identified that reduce the efficiency of the use of fixed assets and adversely affect the financial and economic activity of the enterprise. The article outlines the main problem aspects in the organization of accounting policies, the issue of automation of accounting for non-negotiable assets, the shortcomings in the documentary organization of the accounting process, the complexity of valuing objects of fixed assets and the problem of choosing the optimal method of accrual of depreciation. The main tasks, which will increase the efficiency of information management of basic assets, are determined. Based on the research carried out, some recommendations for improving the organization of accounting for fixed assets are summarized. It has been established that the application of theoretical norms in the accounting of fixed assets should be improved and adapted to the real needs of business entities and approach to international standards. It is proved that the practical significance of the accounting of fixed assets, the insufficient level of their research in terms of modern management needs requires further study and development of detailed constituent materials to improve the accounting of transactions with the main means.
Authors and Affiliations
Natalia Oleksandrivna Potapova, Mariia Volodymyrivna Hlushko
Keywords
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