MANAGING FIXED ASSETS ACCOUNTING AND CONTROL FOR ECONOMIC ENTITIES

Oleksandra M. Levchenko, Mariia A. Havilei

Abstract


The article outlines the critical issues in managing fixed assets accounting and internal control at enterprises, along with revealing problems of classification and describing stages of  fixed assets accounting and control. The key issues to be in controller’s focus during checks are suggested. The recommendations on the implementation of fixed assets classification and control effectiveness requisites at enterprises have been substantiated.


Keywords


fixed assets; accounting management; internal control; classification; control effectiveness.



DOI: https://doi.org/10.30857/2413-0117.2017.6.8

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