THE ANALYSIS OF APPROACHES TO THE ESSENCE AND CLASSIFICATION OF FIXED ASSETS
Effectiveness of use of fixed assets depends on the organization of timely receipt of reliable and sufficiently complete accounting and economic information. In this regard, the role and significance of accounting as one of the most important management functions increases. One of the essential elem...
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| Datum: | 2018 |
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| Hauptverfasser: | , , |
| Format: | Artikel |
| Sprache: | Ukrainisch |
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Odesa National University of Technology
2018
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| Online Zugang: | //journals.ontu.edu.ua/index.php/fie/article/view/967 |
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| Назва журналу: | Food Industry Economics |
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Food Industry Economics| _version_ | 1856543638343909376 |
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| author | Stupnytska, T. Yevtushevska, O. Pryimak, V. |
| author_facet | Stupnytska, T. Yevtushevska, O. Pryimak, V. |
| author_sort | Stupnytska, T. |
| baseUrl_str | |
| collection | OJS |
| datestamp_date | 2019-10-17T07:36:41Z |
| description | Effectiveness of use of fixed assets depends on the organization of timely receipt of reliable and sufficiently complete accounting and economic information. In this regard, the role and significance of accounting as one of the most important management functions increases. One of the essential elements for improving the organization of accounting and analysis of fixed assets is their definition and classification. The articlestudies essence of the category "fixed assets" and approaches to their classification in order to improve theirmanagement, conduct qualitative management analysis and accounting. The conducted study made it possible to systematize approaches to the classification of the category "fixed assets" in accordance with regulatory and legal acts regulating their accounting and taxation in all economic entities, namely the Regulationsof Accounting (Standard) 7 "Fixed Assets", International Accounting Standard 16 "Fixed Assets" and the TaxCode of Ukraine. The classification of fixed assets is presented on the forms of statistical and financialstatements, and the analysis of approaches to their classification in the work of scientists according to theirfunctional purpose, by affiliation, by industries and feature of use is carried out. |
| first_indexed | 2025-07-22T19:37:09Z |
| format | Article |
| id | oai:ojs.pkp.sfu.ca:article-967 |
| institution | Food Industry Economics |
| language | Ukrainian |
| last_indexed | 2025-12-02T15:20:22Z |
| publishDate | 2018 |
| publisher | Odesa National University of Technology |
| record_format | ojs |
| spelling | oai:ojs.pkp.sfu.ca:article-9672019-10-17T07:36:41Z THE ANALYSIS OF APPROACHES TO THE ESSENCE AND CLASSIFICATION OF FIXED ASSETS Stupnytska, T. Yevtushevska, O. Pryimak, V. Effectiveness of use of fixed assets depends on the organization of timely receipt of reliable and sufficiently complete accounting and economic information. In this regard, the role and significance of accounting as one of the most important management functions increases. One of the essential elements for improving the organization of accounting and analysis of fixed assets is their definition and classification. The articlestudies essence of the category "fixed assets" and approaches to their classification in order to improve theirmanagement, conduct qualitative management analysis and accounting. The conducted study made it possible to systematize approaches to the classification of the category "fixed assets" in accordance with regulatory and legal acts regulating their accounting and taxation in all economic entities, namely the Regulationsof Accounting (Standard) 7 "Fixed Assets", International Accounting Standard 16 "Fixed Assets" and the TaxCode of Ukraine. The classification of fixed assets is presented on the forms of statistical and financialstatements, and the analysis of approaches to their classification in the work of scientists according to theirfunctional purpose, by affiliation, by industries and feature of use is carried out. Odesa National University of Technology 2018-07-08 Article Article application/pdf //journals.ontu.edu.ua/index.php/fie/article/view/967 10.15673/fie.v10i2.967 Food Industry Economics; Vol 10 No 2 (2018): ЕКОНОМІКА ХАРЧОВОЇ ПРОМИСЛОВОСТІ Food Industry Economics; Том 10 № 2 (2018): ЕКОНОМІКА ХАРЧОВОЇ ПРОМИСЛОВОСТІ Food Industry Economics; Том 10 № 2 (2018): ЕКОНОМІКА ХАРЧОВОЇ ПРОМИСЛОВОСТІ 2312-847X 2411-4111 10.15673/ехп.v10i2 uk //journals.ontu.edu.ua/index.php/fie/article/view/967/1039 Авторське право (c) 2018 Економіка харчової промисловості |
| spellingShingle | Stupnytska, T. Yevtushevska, O. Pryimak, V. THE ANALYSIS OF APPROACHES TO THE ESSENCE AND CLASSIFICATION OF FIXED ASSETS |
| title | THE ANALYSIS OF APPROACHES TO THE ESSENCE AND CLASSIFICATION OF FIXED ASSETS |
| title_full | THE ANALYSIS OF APPROACHES TO THE ESSENCE AND CLASSIFICATION OF FIXED ASSETS |
| title_fullStr | THE ANALYSIS OF APPROACHES TO THE ESSENCE AND CLASSIFICATION OF FIXED ASSETS |
| title_full_unstemmed | THE ANALYSIS OF APPROACHES TO THE ESSENCE AND CLASSIFICATION OF FIXED ASSETS |
| title_short | THE ANALYSIS OF APPROACHES TO THE ESSENCE AND CLASSIFICATION OF FIXED ASSETS |
| title_sort | analysis of approaches to the essence and classification of fixed assets |
| url | //journals.ontu.edu.ua/index.php/fie/article/view/967 |
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