Pivtorak M. Accounting of fixed assets in the fish economy

Object of research: circulation of fixed assets of piscicultures enterprises. The purpose of research: a development of scientific and practical recommendations in perfection of method of accounting of fixed assets in the fish economy with the purpose of their maintenance and effective use. Methods: a dialectic method of knowledge, methods of analysis and synthesis, historical and logic, supervision, grouping, comparison and selective inspection. Theoretical and practical results: estimation of the state of fixed assets and their influence on a process and results of production in fish industry is made. Necessity of granting of status of lands of the agricultural purpose to lands of water fund under the closed artificial water objects (ponds) is grounded. Scientific novelty: Classification of fixed assets in view of features of industry of pisciculture is developed. The forms of the statistical reporting for providing more reliable information concerning areas and composition of lands of pisciculturesenterprises are improved. Suggestions concerning organization of accounting of fixed assets in the conditions of different legal relations between the entities in industry of fish-breeding are given. Degree of introduction: a row of the recommendations and suggestions offered in dissertation is inculcated in practice of activity of fish-farmings economies of Association of "Ukrrybgosp", the substantive theoretical and practical provisions of dissertation are used in the educational process of the Bila Tserkva State Agrarian University. Efficiency: use of research results will be instrumental in the increase of efficiency of functioning of separate fish-farmings enterprises and development of economy of industry on the whole. Sphere, area of use: bodies of state authority and managements, fish-farmings enterprises.