Samburska N. Accounting and analysis of fixed assets at water supply and water disposal enterprises

The thesis is devoted to justification of theoretical provisions and development of practical recommendations about improvement of the accounting and the analysis of fixed assets at the water supply and water disposal enterprises.Classification of fixed assets and their repairs at the water supply and water disposal enterprises is improved. The contents and structure of primary documents, methods of the synthetic and analytical accounting of fixed assets and their repairs at the water supply and water disposal enterprises is improved. Sequence of carrying out the complex analysis of fixed assets is specified. The system of new coefficients is developed for an efficiency assessment of using fixed assets taking into account branch features of the enterprises of water supply and water disposal.