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The subject of the research is a set of theoretical and methodical bases for ensuring the management of the main means of enterprises of the processing industry. The purpose of the study is the analysis and description of the essence of accounting and analytical support for the management of fixed assets in the accounting and auditing of processing industry enterprises Research methods. In the process of writing the article, the method of theoretical generalization was used (to reveal the essence of «fixed assets»), the methods of tabular and graphic representation. Research methods. As a result of the study of literary and regulatory and legal sources, we can come to the conclusion that the key features, nevertheless, are that fixed assets are material resources of economic activity that are used for more than 1 year or 1 operating cycle and the value of which decreases in the process of their use. The classification of fixed assets according to which fixed assets are divided into: production and non–production; active, inactive and spare; passive and active; own and rented; agricultural, construction, transport and industrial, etc. Accounts, sub–accounts and documentation of fixed assets were considered.. Documentation is important for the enterprise, because information about fixed assets is transferred between primary documentation and accounting registers. Correctly configured document flow will ensure quick receipt of information after a business transaction. In addition, it was investigated which indicators can be used to analyze the technical condition of fixed assets. The key stages of the audit of fixed assets are summarized. Field of application of results. Enterprise economy, enterprise management. Conclusions. Based on the results of the research, we come to the conclusion that fixed assets have a great impact on the result of economic activity, so it is necessary to carefully monitor and account in accordance with current legislation. |
