Особливості обліково-аналітичного забезпечення наявності та руху основних засобів на підприємстві: сучасний стан та перспективи розвитку

Abstract

У статті розглянуто ефективне використання основних засобів зумовлює необхідність впровадження на підприємстві науково обґрунтованої системи обліку та внутрішнього аудиту основних засобів, яка б відповідала вимогам управління. Система бухгалтерського обліку виступає джерелом економічної інформації, яка необхідна керівній ланці підприємства для своєчасного реагування на вплив зовнішнього середовища. Introduction. The article considers the effective use of fixed assets, which necessitates the introduction of a scientifically substantiated system of accounting and internal audit of fixed assets at an enterprise that meets management requirements. The accounting system serves as a source of economic information, which is necessary for the management of the enterprise for timely response to the impact of the environment. From the point of view of economic theory, fixed assets are part of a constant production capital, which acts as a means of labor and gradually, during many production cycles, transfers its value to a manufactured product. The conducted studies allow us to conclude that the question of clarifying the terminology is debatable and very relevant. Relying on the views of many domestic authors, we note that fixed assets are part of a constant production capital, which acts as a means of labor and gradually, during many production cycles, transfers its value to a manufactured product. The conducted studies allow us to conclude that the question of clarifying the terminology is debatable and very relevant. For the implementation of production activities, most enterprises need fixed assets, that is, means of labor. From work, they differ in that they have been involved in production for several years, while retaining their natural form and physical properties. The means of labor wear out gradually, and therefore, transfer their value to the production of parts. Fixed assets are an important condition and a factor in ensuring the effective operation of enterprises. In accounting, fixed assets are allocated to a separate object.