Improving of the information ensuring of some objects regisration of the enterprise fixed assets

Yarmila Sergiivna Tkal


The economy of our country faces the task of restructuring today. Adjustment of enterprises in conditions of the economy raises the role of accounting and control over the management of all resources, including fixed assets. Accounting of fixed assets promotes the efficient using of machinery, equipment, industrial areas and other means of labor, ensuring reliable data necessary for economic analysis of the effectiveness of their using. It is necessary to improve the theoretical and methodological approaches and practical approaches to information provision excluding land plants. So, land resources are a national treasure and a major factor in agricultural production. The decision of the performed purpose is the usage of the following research methods: analysis and synthesis – in detailing the object of the research by dividing it into parts and grouping the results of their studing; abstract-logical – in theoretical generalization of the results and drawing conclusions; system analysis; SWOT-analysis; monographic – in generalization of experience of farms, etc. However, it does not exist a single procedure of accounting of the land. The reasons are different, in particular the outstanding legislative and regulatory issues of landowing and land using, but the result remains unchanged. Therefore, it is necessary to develop a transparent accounting system of land, which will streamline the organization and separate its accounting methodology. Basic theoretical and practical results of the research are in improving directions and approaches to information providing of accounting of the using of land by agricultural enterprises, the essence of which is to supplement the existing statistical reporting of companies by additional indicators. As a result, it will quickly assess the effectiveness of the using of land resources and taking appropriate administrative and regulatory decisions. Therefore guestions of accounting of the land as a fixed asset are highly relevant. 


fixed assets; land; accounting entity; reporting enterprise; balance sheet; users of accounting information

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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