ОБЛІК РУХУ ОСНОВНИХ ЗАСОБІВ У СУЧАСНИХ ПІДПРИЄМСТВАХ

Abstract

The article is devoted to topical issues of improving the methodology and organization of fixed assets accounting. Fixed assets play a huge role in the labor process, as they together form the production–technical base and determine the production capacity of the enterprise. Their condition directly affects the activities of the enterprise, namely its continuous operation. Over a long period of use, fixed assets enter the enterprise and are put into operation; wear out as a result of the operation; are repaired, by means of which their physical qualities are restored; leave the enterprise due to obsolescence or inexpediency of further use. Fixed assets used in enterprises in modern economic conditions are one of the most important economic resources. Fixed assets, formed at the initial stage of the organization, require constant management. In the process of accounting at enterprises, there are a number of problems of methodological and practical nature in the organization of accounting, valuation, and depreciation of fixed assets. In the course of writing the article, the economic characteristics and concepts of fixed assets, theoretical aspects of fixed assets accounting, and normative documents related to the researched problem were investigated. The analysis of fixed assets can be carried out in several areas, the development of which in the complex allows assessing of the structure, dynamics, and efficiency of fixed assets and long-term investments. Options for solving problems in accordance with modern economic conditions are revealed. The correct organization of accounting of fixed assets ensures the efficiency of their use, the timeliness of determining and reflecting transactions with changes that occur with them, and the completeness of the reflection of these changes in value terms in accounting. Thus, the fixed asset accounting system needs to be improved. A comprehensive approach to the organization of fixed assets accounting is needed, which is able to provide the necessary conditions and opportunities for the use of valuable accounting information to make management decisions on the evaluation and effective use of fixed assets.