Substantiation of Types of Basic Assets for the Accounting and Analytical Support of Their Transfer between Enterprises within an Integrated Coal Production Association
Journal Title: Бізнес Інформ - Year 2015, Vol 10, Issue 0
Abstract
A substantiation of types of basic assets for the accounting and analytical support of their transfer between enterprises within an integrated coal production association has been presented. Imperfection of the documentary support for these operations leads to opacity of accounting, with distortion of book-keeping accounting at enterprises. The process of transferring basic assets, which had provided formation of their classification for enterprises that deliver and receive basic assets, has been analyzed. In the process of transfer of basic assets between enterprises, which belong to a coal production association, has been suggested to distinguish between the balance, transferred and re-received basic assets; basic assets with high, medium and low wear and tear; basic assets, the cost of which does include or does not include transportation costs. The documentary support of the transfer of basic assets from one enterprise to another, within an integrated coal production association, in future requires development of analytic registers, which will be composed in the context of the proposed classification of basic assets. This will secure their users with a more objective reflection of the costs for basic assets and a higher information value of the financial reporting of enterprise as well as the integrated coal production association in general.
Authors and Affiliations
Maryna Pashkevych, Andrii Makurin
Keywords
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