Results 11 to 20 of about 687,321 (307)

Fixed asset management [PDF]

open access: yesPoslovna ekonomija, 2015
Decades of poor management of fixed assets have brought Serbia to the state of a complete technological inferiority in comparison to the developed world. One of the reasons for all the aforementioned is definitely the fact that information on fixed assets, as a rule, used to be overshadowed by the information on the financial status of an enterprise ...
Slobodan Vidakovic   +2 more
openaire   +1 more source

Financial model of investments to fixed assets

open access: yesBuhalterinės Apskaitos Teorija ir Praktika, 2014
The analysis of the investments to fixed assets revealed that there is no common system in evaluation of investments to fixed assets. The financial model of investments to fixed assets is recommended.
Erika Beniušytė, Aurelija Zonienė
doaj   +1 more source

THE PROBLEMS OF FIXED ASSETS CLASSIFICATION FOR ACCOUNTING

open access: yesAktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2016
This article provides a critical analysis of research in accounting of fixed assets; the basic issues of fixed assets accounting that have been developed by the Ukrainian scientists during 1999-2016 have been determined.
Sophiia Kafka
doaj   +1 more source

Pengaruh Perputaran Aktiva Tetap Terhadap Return On Assets Pada PT. BPRS HIK Parahyangan Bandung

open access: yesJurnal Perbankan Syariah, 2021
The level of efficiency of a company in utilizing fixed assets can be measured by calculating the turnover of fixed assets to measure the level of profit generated in relation to its fixed assets by calculating the profitability ratio, proxied by return ...
Kunto Ajibroto   +2 more
doaj   +1 more source

Financial accounting instruments streamlining the process of fixed assets managing in an enterprise

open access: yesNowoczesne Systemy Zarządzania, 2019
The management of fixed assets in an enterprise has a direct impact on the achieved economic and financial results. Business managers use various instruments streamlining this process.
Anna KUCZYŃSKA-CESARZ
doaj   +1 more source

Accounting Policy for Accounting for Fixed Assets in accordance with the RAS Draft “Fixed Assets”

open access: yesУчёт. Анализ. Аудит, 2019
For the reporting for 2019 and further periods it is planned to put into practice the Federal Accounting Standard (FSA) “Fixed Assets”. The draft standard was then revised to take into account the results of examination of the Council on Accounting ...
VALENTINA A. Sitnikova
doaj   +1 more source

The concept of fixed assets: the economic essence and the main stages of their reproduction in agriculture

open access: yesХабаршысы. Экономика сериясы, 2019
The authors systematized the theoretical concepts of reproduction of fixed assets, pro-posed to identify the concepts of the theory of the reproduction process, their interaction and difference in the form of a scheme of interaction of the ...
L.A. Latysheva   +2 more
doaj   +1 more source

FEATURES OF LOAN SECURITY FOR THE REPRODUCTION OF FIXED ASSETS FOR AGRICULTURAL PURPOSES [PDF]

open access: yesBaltic Journal of Economic Studies, 2018
The purpose of the article is to justify features of credit support for reproduction of basic agricultural products. It is shown that the modern financial system of Ukraine is in a state of prolonged decline, the output of which depends on the innovation
Yuliia Aleskerova   +2 more
doaj   +1 more source

FIXED ASSETS AS AN ELEMENT OF THE PRODUCTION POTENTIAL OF THE AGRICULTURAL SECTOR IN REGIONS [PDF]

open access: yesScientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2022
The purpose of the study is to assess the current state of fixed assets of the agricultural sector in the Penza region and their use. The information resources were the results of scientific research by leading scientists in the field of the use of fixed
Olga LAVRINA   +3 more
doaj  

Problem of concession accounting in coal mining enterprises

open access: yesВісник Житомирського державного технологічного університету: Серія: економіка, управління та адміністрування, 2019
The paper considers the issue of management of property rights for fixed assets. The importance of the documenting process in accounting is established. The problems of accounting for licenses for the extraction of minerals are identified.
A.A. Makurin
doaj   +1 more source

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