3 F. Аccount and intraeconomic control of tangible fixed assets in the enterprise

The object of study is the status and movement of non-tangible assets under market conditions. The goal of the thesis is the evaluation of theoretical, methodological and practical principles of accounting and farm non-tangible assets control, to ensure the effective functionality of the coal mining industry enterprises and to develop recommendations for their improvement in the contemporary economy. Investigation methods: historical method, dialectical method, general scientific method of analysis and synthesis, induction and deduction method, methods of correlation-regression analysis, method of expert evaluation for comparative analysis. Results - grounded theory, organizational and methodological principles of accounting and control of farm non-tangible assets. Novelty - proposed principles to the interpretation of accounting controls and farm non-tangible assets in the coal mining industry, according with a strategic approaches. Improved theoretical approaches to the definition of non-tangible assets in content, form, organizational and structural construction and legal nature. Proposal to improve the current system of documentary records of fixed tangible assets for enterprises of coal industry. Refined formulation of the content of the term "non-tangible assets." Introduced in the activities of mine "Renaissance" state enterprise "Lvovugol", mine "Velykomostivska" state enterprise "Lvovugol", mine "Mezhyrichanska" state enterprise "Lvovugol." Environemnt - non-tangible assets of coal undertakings.