Zhuk V. Accounting and control of fixed assets (as exemplified by state enterprises of the culture sector of Ukraine)

Process of forming the composition for permanent assets and it's using, discount guaranteeing of this process at the state culture industry enterprises, specifically in national theatres. Theoretical grounding and development of recommendations and suggestions concerning permanent assets accounting and audit recording at the state culture industry enterprises, revelation of ways for it's further improvement for guaranteeing an effective enterprises functioning in contemporary management conditions. Methods: scientific abstraction, induction and deduction, analysis and synthesis, comparison, selective inspection and groupment, statistical methods. It were investigated the gist of category "permanent assets" and developed a classification of permanent assets for culture industry. It was offered a division into periods the legislation development concerning accounting of permanent assets in Ukraine. It was given the suggestions concerning optimization of discount policy by industry enterprises. It were investigated the indexation processes, revalue and utility decrease of permanent assets, problems of it's adaptation and inculcation ways. It was given the suggestions concerning state property rights objects inventory making by state management organs. State culture industry enterprises of Ukraine, educational process.