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Registration Number

0226U001033, (0122U000313) , R & D reports

Title

Improving the organization of accounting for non-current assets of the enterprise

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Удосконалення організації обліку необоротних активів підприємства

Head

Maister Liudmyla A., Кандидат економічних наук

Registration Date

20-01-2026

Organization

Vinnytsia Institute of Trade and Economics of Kyiv National University of Trade and Economics

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Substantiation of theoretical principles and development of practical recommendations for improving the organization of accounting and the formation of accounting and analytical support of non-current assets in the management system of the enterprise.

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NON-CURRENT ASSETS, FIXED ASSETS, ASSET VALUATION, DOCUMENTATION, ACCOUNTING ORGANIZATION, EFFICIENCY OF USE OF NON-CURRENT ASSETS, ANALYSIS. The object of the research is the process of improving accounting and analytical support in the system of management of non-current assets of the enterprise. The purpose of the work is a comprehensive justification of theoretical provisions and the development of practical recommendations aimed at improving the organization of accounting for non-current assets at enterprises in the woodworking industry. Research methods – general scientific and economic-mathematical research methods: analogy, comparison, abstraction, measurement of relationships, analysis, synthesis, induction, deduction, historical and logical approaches. A thorough approach to the industry classification of non-current assets and methods of their valuation will ensure an increase in the level of efficiency of their use and contribute to improving the formation of accounting and analytical information in reporting. A fragment of the accounting policy for the organization of accounting for non-current assets has been developed, which will contribute to the reliable disclosure of information in accordance with the norms of the NP(S)BO and IAS. A model of information and accounting flows in the non-current assets management system has been formed with the definition of the relationship between accounting areas and technological production processes at woodworking enterprises. A comprehensive package of primary accounting for non-current assets and their reflection in financial accounting is proposed, which will allow recording the facts of business transactions; the need for an analysis of the efficiency of the use of non-current assets is justified, which will contribute to reducing costs.

Product Description

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Inna V. Kopchykova
Olena M. Kudyrko
Tetiana H. Kytaichuk
Nataliia V. Kotseruba
Olena M. Otkalenko
Iryna O. Hladii
Iryna H. Krupelnytska
Vitalii V. Pokynchereda
Hanna V. Datsenko

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2026-01-20