Lesniak V. Accounting and auditing of operations on use and maintenance of fixed assets of machine building enterprises

The dissertation supports the proposals on improvement of theoretical principles, techniques and organization of accounting and auditing of operations on use and maintenance of fixed assets of machine building enterprises. The essence of fixed assets as the object of accounting is clarified; their specific role in the modernization of the machine-building industry and sub-industry of agricultural machinery is outlined. The paper develops terminology of fixed assets accounting, suggests classification of operations on use and maintenance of fixed assets for accounting purposes and a standard list of accounting nomenclatures to reflect these transactions in agricultural machine building enterprises. The directions of optimization of valid procedure of recognition, classification and measurement of fixed assets are defined. The paper provides recommendations on choice of main elements of depreciation policy, improving the methods and organization of accounting operations on repair of fixed assets, their improvement and conservation, besides in terms of use of current information systems and technologies at agricultural machine building enterprises. Existing external audit techniques and approaches to its organization are elaborated and the suggestions for their improvement with the use of system-oriented approach are developed. The features of internal control and internal audit at agricultural machine building enterprises are defined and an organizational model of internal audit operations on use and maintenance of fixed assets is worked out.