Zjukova M. Improvement of accounting and analysis of fixed assets (on the materials of Poltava region bake-houses)

Organization-methodical aspects of the account and analysis of the basic means of the bake-houses. A theoretical substantiation and development of the scientific and practical recommendations on organization of the account and analysis of the basic means. Methods: scientific, economic-mathematical, economic-statistical. The recommendations on: to the account of charges of the basic means for the first time are developed, with the purpose of definition of sources of their financing; to forecasting of efficiency of use of the basic means. Are advanced: classification of the basic means of the bake-houses; the synthetic account of movement of the basic means; the analytical account of the basic means at the bake-houses. The bake-houses, educational institutions of an economic structure.