IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS
https://doi.org/10.26425/1816-4277-2020-11-121-125
Abstract
The article raises the problem of improving the features of accounting and disposal of fixed assets. The paper has considered the issue from the point of view of domestic and international standards, as a result of which, “bottlenecks” are revealed and improvement measures are proposed. The matter is relevant, since the active globalization of the world economic system makes it necessary to integrate national economies with all their structural elements, including in the regulatory and legal field. Generally accepted standards establish the procedure, rules and norms for carrying out a certain type of activity. Standardization and unification of individual economic processes contribute to the formation of transparency and openness of business in external and internal environments. Transparency of the organization’s financial flows in the internal environment, primarily for the company’s management, directly determines the effectiveness of the enterprise’s economic activities.
About the Authors
Yu. V. Kiseleva
State University of Management;
JSC “VO “Safety”
Russian Federation
Russian Federation
Master of degree; head of department
Moscow
T. M. Rogulenko
State University of Management
Russian Federation
Russian Federation
Doctor of Economic Sciences
Moscow
References
1. Prikaz Minfina Rossii ot 30.03.2001 №26n (red. ot 16.05.2016) “Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu “Uchet osnovnykh sredstv” PBU 6/01” (zaregistririrovano v Minyuste Rossii 28.04.2001 №2689) [Order of the Ministry of Finance of Russia “On Approval of Accounting Regulations “Accounting for Fixed Assets” AR 6/01” No. 26n, dated on March 30, 2001 (as amended, dated on May 16, 2016) (registered in the Ministry of Justice of Russia No. 2689, dated on April 28, 2001)]. Legal regerence system “ConsultantPlus”. Available at: http://www.consultant.ru/document/cons_doc_LAW_31472/ (accessed 18.08.2020).
2. Bodyako A.V. Ob informatsionnom potentsiale otchetnosti, sformirovannoi po rossiiskim i mezhdunarodnym printsipam [About information capacity of statements, formed according to Russian and international principles]. Vestnik Universiteta, 2018, no. 7, pp. 82-87.
3. Bodyako A.V., Bondarenko A.A. Sovremennye tendentsii obnovleniya uchetno-otchetnoi i kontrol’no-analiticheskoi kontseptsii informatsionnogo soprovozhdeniya upravlencheskikh reshenii [Modern trends in updating accounting and reporting and control and analytical concepts of information support for management decisions]. Vestnik Universiteta, 2018, no. 6, pp. 5-11.
4. Grishina A.A. Analiz bukhgalterskoi otchetnosti predpriyatiya [Analysis of accounting statement of the enterprise]. Universum: ekonomika i yurisprudentsiya, 2018, no. 1, pp.1-4.
5. Dupina T.N. Poryadok sostavleniya bukhgalterskogo balansa [The procedure for compiling the balance sheet].Territoriya nauki, 2016, no.1, pp. 176-179.
6. Kuzina A.F. Balans kak osnova dlya prinyatiya upravlencheskikh reshenii [Balance as a basis for making managerial decisions]. Vestnik akademii znanii [Bulletin of the Academy of Knowledge], 2017, no. 4. pp. 104-110.
7. Ponomareva S.V. Bazovye printsipy teorii informatsii, upravleniya i bukhgalterskogo ucheta, ikh prichinno-sledstvennye svyazi [Basic principles of information theory, management and accounting, their cause-and-effect relationships]. Vestnik Universiteta, 2014, no. 3, pp. 158-163.
8. Semenov V. I. Finansovyi analiz bukhgalterskogo ucheta [Financial analysis of accounting]. Spravochnik economista, 2018, no. 4, pp. 24-29.
9. Khalyapin A.A. Optimizatsiya struktury bukhgalterskogo balansa kak faktor povysheniya finansovoi ustoichivosti organizatsii [Optimization of the balance sheet structure as a factor in improving the financial stability of the organization]. Politematicheskii setevoi elektronnyi nauchnyi zhurnal Kubanskogo gosudarstvennogo agrarnogo universiteta [Polythematic online scientific journal of Kuban State Agrarian Iniversity], 2016, no. 6, pp. 1-30.
10. Saul P. Using management competencies to improve management performance and stimulate self development. Asia Pacific Journal of Human Resources, 2017, no. 5, pp. 74-85.
Review
For citations:
Kiseleva Yu.V., Rogulenko T.M. IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS. Vestnik Universiteta. 2020;(11):121-125. (In Russ.) https://doi.org/10.26425/1816-4277-2020-11-121-125
Views:
417
Email this article 