Schyrska O. Accounting and internai control depreciation: theory and methodology

The study is the scientific study of theoretical positions and develop practical recommendations to improve accounting and internal control depreciation enterprises. The object of research is the process of mapping and an internal control depreciation of fixed assets in the enterprise. The subject of the study is a set of theoretical, methodological and organizational principles of accounting and internal controls depreciation in the company. Research methods: general scientific, specific methods and techniques of knowledge, epistemological, induction, deduction, analysis and synthesis. Scientific novelty of the results is to improve the theoretical, methodological and organizational provisions of the accounting and internal control depreciation for energy efficiency and renewal of fixed assets of the company due to the depreciation fund. First: to prove scientifically complex accounting and information management accounting and internal control depreciation, development and use of the depreciation fund. Improved: concepts and categorical apparatus accounting documentation of calculation of depreciation, amortization method of accounting reflection in part of the proposals for the formation of the depreciation fund, methodical approaches to the implementation of internal controls depreciation in its types using the methods of documentary and factual control. Were further developed: study of information component accounting based on outlining the internal and external factors, each accounting policy on depreciation accounting organization, organizational internal control provisions for depreciation. The thesis is reflected in 11 scientific articles published in professional journals, promptly included in manuals and textbooks for students of higher educational establishments of Ukraine, as well as reported and discussed in 4 international and national scientific conferences. Some results introduced in the activity: 1) entities - Audit Firm "Dobson Consulting", "Master of Light," PE "Elitbud-1", JSC "Kyiv factory hardware them. Literate" 2) National Center for Accounting and audit, 3) in the learning process of the National Academy of Statistics, Accounting and Auditing Committee of Ukraine, the National Academy of Management.