Yanchev A. Accounting and analysis of fixed assets reproduction

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0404U003256

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

02-07-2004

Specialized Academic Board

К29.051.01

Essay

Object of research accounting analytical process of reproduction of the fixed assets. The purpose of research fundamental theory both practice of the registration and analysis of reproduction of the fixed assets. Method of testing and instrumentation heuristic methods of expert estimations and monitoring interrogations; methods of associations and analogies, grouping and matchings; mathematical statistical methods; system approach. Idealised outcomes and novelty concept of formation economically justified component leasing of payment; evaluation and accounting analytical algorithms basing on engineering of discounting; the concept of formation of the accounting analytical information of process of reproduction the fixed assets. Practical outcomes and novelty technique of the registration of costs on repairs of the fixed assets; an assay techniques of efficiency leasing of operations; bookkeeping model of the economical gear of amortization. A degree of an intrusion the scientific rules are debated on 7 conferences, are published in 8 transactionses and are inserted on three firms. An orb of usage industrial firms.

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