Kravchyk N. Accounting of labor means and the methods of their implementation for sugar industry.

This dissertation is dedicated to the examination of timely methodological and organizational problems of accounting of labor means with the goal of receiving wholistic information about their status, exploitation, and providing bases for structures of amortization politics as an integral part of accounting politics of an enterprise. The work offers the definition of labor means, clarification of the term "main means" as well as accounting portrayal of the process of its flow and circulation of its stages. The work also offers a scheme of using labor means in production of powdered sugar and its classification by functional use. The work forms main concepts in functioning of labor means in the activity of subjects of ownership, offers an approach to social resources of work that involves accounting them separately, and unifying the legal base, which regulates accounting, and develop effective and rationale system of documentation.The work improves organizational and methodological aspects of accounting of labor means in the part of documenting systems of tracking, repair, reconstruction, modernization, and accounting for amortization, portrayal on accounting string operations from reconstruction of labor means and sources of their funding, generalizing information about type and movement of labor means in Notes to annual financial report and Balance, which provide transparency and clarity of information in the system of accounting and reporting.