Lebedyk G. The account and the analysis of operations of rent of fixed assets

Dissertation is devoted to the complex research of theoretical, methodical and organizationally practical aspects of accounting and analysis of operations of basic means leasing. Economical essence and content of leasing is exposed considering its features as well as distinguishing between other property legal relations, the state is analyzed and the estimation of organization and normative legal providing of accounting and control of basic means leasing of the state enterprises is given. Factors of influence are proved as well as the necessity of packing mechanism improvement, accomplishment and dissolution is proved. Modern state and foreign experience of leasing accounting operations is studied in order to develop practical recommendations concerning its improvement and effective usage while managing the objects of the state enterprises basic means. Classification of leasing is suggested; the basic classification features are determined and systematized. Discounting policy content is analyzed and proposals of improvement are introduced. The necessity is grounded and the improvement of execution, synthetic and analytical accounting of basic means leasing is suggested. Contents of indexes of accounting control is fully investigated and detailed. The complex estimation of providing and effective usage is carried out by the state enterprises of basic means. The operating method for rent calculation on the state enterprises is estimated and the directions for improvement are found out.