The Accounting-Analytical Provision of Both the Material-Technical and the Investment Constituents of the Economic Safety of Business Entities
Journal Title: Бізнес Інформ - Year 2015, Vol 8, Issue 0
Abstract
The article is aimed at offering the accounting-analytical support for calculation of the indicator of the danger level related to wear of fixed assets as one of the indicators of the investment security of enterprise. Attention is focused on the material-technical and investment constituents of the economic safety of enterprise. Methodological approaches to the economic evaluation of wear of fixed assets have been highlighted. Depending on the level of wear of fixed assets, an author's own approach to graduation of the danger level of the material-technical constituent of economic activity on the basis of the indicative estimating has been proposed. The approach to assessment of characteristics-indicators is based on the data from the accounting-analytical support. The methodical recommendations will allow professionals of either accounting service or economic security service of enterprise to identify the causes of insufficiently high performance indicators of the economic activity and, in turn, to provide an economically balanced conducting of the investment policy for update of the fixed assets of enterprise to ensure its sustainable development.
Authors and Affiliations
Viktopiia Miroshnyk
Keywords
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