Abstract

The purpose of the article is to study the modeling in the analysis process of fixed assets at the enterprise in the context of globalization. The methodology consists in the use of the following methods: method of observation, methods of analysis and synthesis, classification, monographic method, induction and deduction, grouping, comparison, generalization method. The scientific novelty of the work is to improve modeling in the analysis of fixed assets, which will increase the efficiency of analytical procedures for fixed assets and, consequently, increase the efficiency of accounting and internal control in the enterprise. Conclusions. Modeling the process of analysis of fixed assets and the efficiency of their use in the enterprise will not only influence the organization of the process of analysis of fixed assets, improve the quality of analytical procedures for fixed assets, but also optimize structural logical parts of the analysis of fixed assets due to modern aspects of modeling decision support and innovative technologies. Key words: modeling, model, analysis, fixed assets, assets, accounting

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