ОСНОВНІ ЗАСОБИ В СИСТЕМІ БУХГАЛТЕРСЬКОГО ОБЛІКУ ТА УПРАВЛІННЯ

Abstract

An important factor in the sustainable development of the economy is the effective use of the enterprise's capital, which includes fixed assets. Fixed assets ensure the simultaneous implementation of interrelated business processes: supply, production of products and their implementation. The purpose of the study is to study the economic and accounting essence of fixed assets, the analysis of scientific approaches to their classification; determination of the place and role of fixed assets in the depreciation policy of the enterprise; development of alternative approaches to the process of documenting fixed assets. Methodology. In the context of modern scientific research, the definition of the category "fixed assets" was considered, which was formed in the process of the evolution of economic thought. The criteria for recognition of fixed assets are summarized, which include: economic benefit, reliability of value, material form, functional purpose, term of use. It has been proven that the results of research by Ukrainian scientists have expanded the economic nature of the essence of fixed assets. Scientific approaches to the construction of classifications are systematized, their rules are highlighted. Through the prism of the dialectical method and logic, the economic essence of the categories "depreciation" and "depreciation policy" was analyzed. Using a terminological approach, it is proven that depreciation of fixed assets is a complex multifaceted category. It includes economic, financial and accounting aspects that determine different approaches to its understanding. Results. Classification is a method of learning the object being studied: the more signs of classification, the higher the degree of their study, and this contributes to increasing the efficiency of management. Classification as a method of grouping objects involves three stages of creation: 1) determination of the characteristic by which division is carried out; 2) the order of construction of the classification; 3) adaptation – the procedure of its practical use. The conducted study considered and summarized the views of Ukrainian scientists on the classification of fixed assets. The expediency of their use in the accounting practice of enterprises is substantiated. It has been proven that scientific approaches to the grouping of fixed assets are more analytical and will provide management with the most detailed information. The study summarizes theoretical and practical approaches to the construction of depreciation policy of fixed assets, highlights its components, analyzes their elements and options for selection. The mechanism of depreciation and depreciation policy includes: 1) the process of gradually transferring the cost of fixed assets to the manufactured product; 2) monetary reimbursement of the cost of fixed assets as part of income from the sale of finished products (goods, works, services); 3) accumulation of depreciation resources and their further targeted use. Practical implications. Depreciation policy as a component of the company's accounting policy covers all areas of fixed asset accounting, regardless of the form of their operation. As practice shows, an effective depreciation policy enables the enterprise to stimulate investment processes, develop innovative technologies and increase its competitiveness. An effective fixed asset management system is inextricably linked to both the depreciation policy and the documentation process. On the one hand, documentation is an object of management that requires managerial influence on the methodology and organization of the processes of collection, registration, storage and transfer of information resources. On the other hand, it is a prerequisite for management decisions, providing their informational support. Value/originality. The study determined the stages of accounting information movement and built a conceptual model of information flows that are formed in the system of accounting for fixed assets. An alternative approach has been developed in documenting information about fixed assets. New accounting documents were developed, their purpose and feasibility of use in the accounting practice of enterprises was revealed. It is proved that the proposed documents are meaningful, informative and can be used in the construction of an electronic document circulation system.