ACCOUNTING OF THE COMPANY'S FIXED ASSETS MANAGEMENT SYSTEM: ORGANIZATIONAL ASPECT

Abstract

The article analyzes the concept of fixed assets accounting at the enterprise. Different points of view re-garding the interpretation of the essence of the concept of "fixed assets " are substantiated, one of which is "fixed assets - means of production that participate in the production process many times, without changing their natural form, per-forming the same function during several production cycles and transfer their value to the created product in parts." The interpretation of this term according to Article 14 of the Tax Code of Ukraine is also indicated. The main tasks for the organization of accounting of fixed assets are specified. Theoretical and practical studies of the process of operat-ing fixed assets made it possible to single out its information flows, which are subject to documentation and are reflect-ed in the system of accounting accounts. The article depicts a model of information flows in the process of documenting operations on the operation (use) of fixed assets. Based on the built model of information flows, it is advisable to con-sider the process of operating fixed assets as a set of organizational actions regarding the degree of use of objects in the economic activity of the enterprise, which can be grouped into active and passive forms. In addition, recommended documents that should be approved every year are listed. It is indicated that the Organization of accounting for fixed assets must be built taking into account the following main factors: the long-term period of use of objects, during which they must be accounted for; technically complex and multi-component structure, which must be displayed in detail in accounting registers; the need for repairs, reconstruction, modernization of fixed assets leads to a change in their orig-inal characteristics, which must be timely reflected in accounting registers; the value of objects requires an adequate organization of the processes of their acceptance, write-off as well as accounting of availability, which would ensure their integrity and preservation in working condition. Attention was drawn to the fact that the main ways of improving the organization of accounting for fixed assets are the rationalization of each form of documents and accounting regis-ters, methods of collecting, processing and summarizing accounting information adapted to modern conditions.