Fixed assets: problem aspects of determining and organizing of document flow on enterprises

Шендригоренко, Марина Трохимівна and Shendryhorenko, Maryna and Яковенко, Юрій Вячеславович and Yakovenko, Yurii (2017) Fixed assets: problem aspects of determining and organizing of document flow on enterprises. Вісник Донецького університету економіки і торгівлі імені Михайла Туган-Барановського (2(67)). pp. 93-100. ISSN 2079-4819

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Abstract

Objective. The objective of the article is researching the problem aspects of determining of fixed assets, organizing of document flow on enterprises and developing of directions for their solution. Methods. General scientific and special methods of cognition are the methodological basis of the study. Methods of concretization, generalization, grouping, comparison are used for determining, identifying and in-depth understanding the economic and legal essence of fixed assets as objects of accounting. Methods of induction and deduction are applied in identifying problematic issues of accounting for fixed assets at enterprises of various forms of ownership. Dialectical method, analysis, synthesis, abstraction are used for improving organizational approaches to the accounting of fixed assets. Results. The essence of the definition of «fixed assets» in the normative documents was disclosed. Common and distinctive features of regarding the interpretation of this definition by scientists were supplied. The author’s interpretation of the definition of «fixed assets» as a means of production whose value exceeds the minimum amount determined in the tax legislation in the hryvna’s equivalent, that are used in the process of production, supplying of goods, delivering of services or are used for renting or administrative purposes and gradually, during several production cycles and transfered its costs to the re-created product in parts was provided. The expediency of using the standard forms of primary documents for the accounting of fixed assets, developed for public sector entities, by enterprises of all forms of ownership was substantiated.

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