| Autor: |
Natalia Iershovа, Daria Rybakova, Natalia Holovchenko, Natalia Ryzhikova |
| Rok vydání: |
2021 |
| Předmět: |
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| Zdroj: |
Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences). :3-7 |
| ISSN: |
2519-4461 |
| DOI: |
10.20998/2519-4461.2021.4.3 |
| Popis: |
The article proposes directions for improving the organization and methods of generating control and analytical information for managing fixed assets at an enterprise. The importance of information support for management in the context of the latest economic challenges has been substantiated. Properly organized control is essential for enterprise management. The need for constant interaction between accounting and internal control for the formation of control and analytical information about fixed assets is noted. Fixing the results of work for a certain period, accounting and reporting data create an information database both for monitoring and making subsequent planning and other decisions. Based on the method of logical generalization, the main stages of control and analytical work at the enterprise are proposed, which allows you to streamline and formalize the necessary procedures and determine the responsible persons. The developed test of internal control of fixed assets accounting improves the practical implementation of the proposed measures. This study noted the importance of taking an inventory. For this purpose, information sources have been streamlined to ensure internal control of fixed assets in accordance with the stages of analytical and control work. Also, attention is focused on the basic methods of inventory. A working document "Control over the assignment of fixed assets to assets" has been developed. The use of this internal document contributes to a clearer regulation of control and analytical procedures for fixed assets and can be used in the preparation of internal regulations at the enterprise. The organization of the formation of control and analytical information for the management of fixed assets at the enterprise makes it possible to achieve the efficiency and effectiveness of financial and economic activities. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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