Matiieshyn M. Accounting and analytical support for the process of exploiting fixed assets for building enterprises

The scientific task for improving the provisions of accounting and analytical support for the process of exploitation of fixed assets by construction enterprises has been resolved in the dissertation. The concepts "accounting and analytical support" of the process of exploitation of fixed assets through clarifying the essence of the concepts "accounting and analytical support " and "the process of exploitation of fixed assets" have been generalized. The main attention is given to improving the organization and methodology of accounting support for the process of exploitation of fixed assets by construction enterprises within the singled out its technological components and developed algorithm for improving the process of financial accounting and tax calculations regarding cancellation costs on repairs of fixed assets. Econometric models and models of discriminate analysis for assessment and prediction of management effectiveness of the active components of fixed assets are used in the work and an algorithm for the complex economic evaluation of expediency repair of objects of the active components of fixed assets for construction enterprises is developed.