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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
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Financial model of investments to fixed assets
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
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THE PROBLEMS OF FIXED ASSETS CLASSIFICATION FOR ACCOUNTING
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
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Pengaruh Perputaran Aktiva Tetap Terhadap Return On Assets Pada PT. BPRS HIK Parahyangan Bandung
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
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Financial accounting instruments streamlining the process of fixed assets managing in an enterprise
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
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Accounting Policy for Accounting for Fixed Assets in accordance with the RAS Draft “Fixed Assets”
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
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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
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FEATURES OF LOAN SECURITY FOR THE REPRODUCTION OF FIXED ASSETS FOR AGRICULTURAL PURPOSES [PDF]
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
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FIXED ASSETS AS AN ELEMENT OF THE PRODUCTION POTENTIAL OF THE AGRICULTURAL SECTOR IN REGIONS [PDF]
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
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Problem of concession accounting in coal mining enterprises
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
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