Open AccessОРГАНІЗАЦІЯ ОБЛІКУ ТА КОНТРОЛЮ ОСНОВНИХ ЗАСОБІВ ГОСПОДАРЮЮЧИХ СУБ’ЄКТІВ
Author(s) -
Oleksandra M. Levchenko,
Mariia A. Havilei
Publication year - 2017
Publication title -
vìsnik kiïvsʹkogo nacìonalʹnogo unìversitetu tehnologìj ta dizajnu. serìâ ekonomìčnì nauki
Language(s) - English
Resource type - Journals
eISSN - 2617-9466
pISSN - 2413-0117
DOI - 10.30857/2413-0117.2017.6.8
Subject(s) - fixed asset , accounting , business , key (lock) , control (management) , process management , computer science , economics , computer security , production (economics) , microeconomics , artificial intelligence
The article outlines the critical issues in managing fixed assets accounting and internal control at enterprises, along with revealing problems of classification and describing stages of fixed assets accounting and control. The key issues to be in controller’s focus during checks are suggested. The recommendations on the implementation of fixed assets classification and control effectiveness requisites at enterprises have been substantiated.