Економічні науки. Випуск 29. – 2016

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Browsing Економічні науки. Випуск 29. – 2016 by Author "Lisichenko, Oksana"

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    Організація та методика обліку об’єктів основних засобів за компонентами
    (КНТУ, 2016) Лисиченко, О. О.; Lisichenko, Oksana
    У статті розглядається організація та методика обліку основних засобів за компонентами. Наводяться основні складові облікової політики стосовно цих об’єктів, обґрунтовуються і розкривається їх зміст. Теоретичні викладення проілюстровані прикладами обліку на комунальних, сільськогосподарських та машинобудівних підприємствах. Також у статті приділена увага відображенню об’єктів згідно вимогам ПКУ. The purpose of this article is to study the organizational and methodical aspects of accounting of fixed assets by components and reflect the latest in accounting policy. It should be noted that "component" accounting relevant for a limited number of enterprises, its use is not directly dependent on the specific weight of fixed assets non-current assets. The need for such accounting arises from entities that intensively invest in fixed assets and also for the specific purpose of the objects at a significant cost and frequent need of repair. Business entities that use "complex" objects in activity may reflect the latest in accounting, distributing them into parts (components) with the mandatory regulation of such distribution the accounting policies of the company. The main issues that require lighting in Order on the accounting policy of the enterprise are: the terms of the distribution of objects into components; the value of the threshold from which the objects are separate accounting units; determination of useful life; method of calculating depreciation; the organization and methodology of accounting for repairs. The transition to component accounting should be implemented gradually, first making a thorough analysis of the means of labor concerning the terms, conditions, intensity of operation, frequency of major repairs. The study and implementation of component accounting in the accounting system of the enterprises will increase the control over the use of objects will reduce the calculations, the need for which arises as a result of the cancellation of separate parts of "difficult" objects, organizes fixed assets accounting.