Kirichenko V. Methodics of the account and the control of expenses for repair of the basic means (in an example of the industrial enterprises of Vinnyts'ya region)

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0404U003731

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

27-09-2004

Specialized Academic Board

Д 26.006.02

Kyiv National Economics University named after Vadym Hetman

Essay

The working system of the account and control of the charges on repair of the basic means at the industrial enterprises.The recommendations for improvement the methodics of the account and control of expenses for repair of the basic industrial means for maintenance of their effective utilization are developed. Methods of modeling, analysis, synthesis, induction, deduction, comparison, mathematical and statistical methods. It is proved more rational classification of repairs, the sources of the reimbursement on repair of the basic means are determined. The technique of the account and control of the charges on repair of the basic means is advanced, the primary documentation and registers of the account of the charges on repair in conditions of computer environment is ordered. The technique of conducting book keeping and realization of the control of the charges on repair of the basic means is introduced. The industrial enterprises of Ukraine, educational process.

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