ВПЛИВ БУХГАЛТЕРСЬКОГО ОБЛІКУ НА ЕФЕКТИВНІСТЬ УПРАВЛІННЯ АКТИВАМИ ПІДПРИЄМСТВ МОРСЬКОГО ТРАНСПОРТУ

Abstract

Abstract. Effective asset management is becoming a critical component of the successful operation of maritime enterprises, and accounting acts as a means of reporting to stakeholders and a powerful tool for optimizing the management of available resources. The purpose of the article is to study the impact of accounting on the effective management of assets of maritime transport enterprises. Accounting is the man source of information for management, as it is aimed at meeting the information needs of various stakeholders, both external and internal. Theoretical research methods were used to determine the essence and asset management models of the enterprises investigated: analysis, synthesis and search method; to determine the features that characterize the maritime transport sector, as well as methods of influencing the effectiveness of asset management of maritime transport enterprises using accounting, the method of systematization was used. According to the results of the study, it was established that effective asset management of maritime transport enterprises is a key factor in achieving success in this field, and accounting plays an important role in this process, providing the necessary information for making strategic decisions about asset management; asset management must meet certain requirements that are crucial for management and must be taken into account at every stage of this process. Systematized methods of influence of accounting on the efficiency of asset management of maritime transport enterprises, namely: preparation of financial statements, budgeting and cost control, assessment of profitability of assets, optimization of working capital, strategic planning and decision-making. It was concluded that accounting is an important tool that affects the efficiency of asset management of maritime transport enterprises in the following aspects: firstly, it helps to monitor the movement of financial resources and material assets of the enterprise (income and expenses, asset valuation, analysis of financial statements and other financial processes) and enables the management to make informed decisions about resource allocation and cost optimization; secondly, it provides reliable information about the financial condition of the enterprise, its profitability and liquidity, which supports the control function and enables timely response to possible risks; thirdly, it helps to establish strategic goals and plans for the development of the enterprise based on the analysis of financial data, to determine the optimal way of using assets to achieve the goals and ensure competitive advantages in the market of transport services.Keywords:maritime transport, accounting, asset management, efficiency.