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Economics of fixed assets at the enterprise
Author: and

Bibliographic description of the article for the citation:

and . Economics of fixed assets at the enterprise//Science online: International Scientific e-zine - 2022. - №11. - https://nauka-online.com/en/publications/economy/2022/11/12-13/

Annotation: This article is devoted to studying the concept «fixed assets» in relation to the enterprise, their content and features of use. The article deals with the issues of wear and tear of fixed assets of the enterprise, increasing the efficiency of their use. In addition, the author points out that the problem of the effectiveness of the formation together with the use of fixed assets of the enterprise should become one of the key tasks for any enterprise.

Keywords: accounting economy efficiency enterprise fixed assets productive activity бухгалтерський облік економіка ефективність кошти підприємство продуктивна діяльність
Categories: Economy
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Theoretical basis of accounting and analysis of crop production
Author: and

Bibliographic description of the article for the citation:

and . Theoretical basis of accounting and analysis of crop production//Science online: International Scientific e-zine - 2022. - №11. - https://nauka-online.com/en/publications/economy/2022/11/09-11/

Annotation: Theoretical issues of accounting and analysis of crop production are investigated. The cost characteristic of the production process is formed from production costs, therefore, in order to reliably determine the cost of the manufactured product, it is necessary to conduct an accounting and analysis of its production costs.

Keywords: accounting analysis costs economic activity enterprise анализ витрати економічна діяльність облік підприємство
Categories: Economy
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Features of accounting and reporting of fixed assets of an enterprise in the conditions of IFRS application
Author:

Bibliographic description of the article for the citation:

. Features of accounting and reporting of fixed assets of an enterprise in the conditions of IFRS application//Science online: International Scientific e-zine - 2022. - №2. - https://nauka-online.com/en/publications/economy/2022/2/07-7/

Annotation: The article examines the theoretical issues of accounting and reporting of fixed assets of an enterprise in the context of the application of IFRS. The essence of fixed assets of the enterprise is determined. The normative-legal support of accounting and reporting of fixed assets of an enterprise in terms of the application of IFRS has been studied. It was revealed that in the rules of accounting and reporting of fixed assets of an enterprise there are differences between Ukrainian and international standards, which can lead to problems of transferring the reporting of an enterprise into a form that meets international standards. Therefore, special attention in the article is devoted to improving the accounting system for fixed assets at the enterprise in the context of the application of IFRS.

Keywords: accounting accounting and reporting of fixed assets fixed assets initial accounting of fixed assets international financial reporting standards бухгалтерський облік міжнародні стандарти фінансової звітності облік і звітність основних засобів основні засоби первинний облік основних засобів
Categories: Economy
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Ways of perfection of account of settling are with suppliers and contractors
Author:

Bibliographic description of the article for the citation:

. Ways of perfection of account of settling are with suppliers and contractors//Science online: International Scientific e-zine - 2020. - №12. - https://nauka-online.com/en/publications/economy/2020/12/shlyahi-vdoskonalennya-obliku-rozrahunkiv-z-postachalnikami-ta-pidryadnikami/

Annotation: The main process of ensuring the operation of the enterprise is the supply, an integral part of which are the settlements with suppliers and contractors. Ways to improve the analytical and synthetic accounting of payments to suppliers and contractors are an important object of scientific research. The purpose of the article is to systematize the process of accounting settlements with suppliers and contractors to explore new approaches to improving accounting. The main normative-legal acts are systematized, which are the methodological basis of accounting for settlements with suppliers and contractors, and the objects of accounting for current liabilities in each of them are updated. The directions on improvement of the account of accounts payable with suppliers (contractors) by introduction in the document circulation of the developed analytical documents are offered and proved. The importance of maintaining an effective system of accounting for accounts payable is determined. New approaches to the improvement of accounting, the use of electronic document management of accounting settlements with suppliers are proposed.

Keywords: accounting accounts payable liabilities settlements with suppliers and contractors suppliers and contractors зобов'язання кредиторская задолженность кредиторська заборгованість облік обязательства поставщики и подрядчики постачальники та підрядники расчеты с поставщиками и подрядчиками розрахунки з постачальниками та підрядниками учет
Categories: Economy
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