Kirey O. Accounting and control for non-current assets in system of management of machine building enterprises.

The thesis is dedicated to grounding of abstract theorems and development of practical recommendations concerning process of management of non-current assets of accounting and control for machine building enterprises. The thesis generalizes theoretical approaches concerning definition of essence of non-current assets in terms of evolution. It is developed a classification of noncurrent assets by means of separation of classification features: non-operating ones on grounds of field features, on grounds of functional form, on grounds of groups and depreciation period, on grounds of form of ownership, on grounds of operating activities, on grounds of possibility of moving. Organizational grounds for improvement of primary document flow are determined by means of reflection of information on repair of fixed assets that provides effective management of assets. It is elaborated a process regulations of internal control of non-current assets of domestic enterprises on the ground of modification of balanced system of accounting ratios and it is build a stochastic model with usage of closed flow graphs theory that permits providing awareness in performance of control procedures.