Zinkevych O. Accounting and analysis of fixed assets in the real investments management

The objects are the processes of accounting and analysis of the fixed assets in intercommunication with the necessities of real investments management. The article of research is an aggregate of theoretical and organizationally methodical principles of accounting and analysis of the fixed assets in a real investments management. The purpose of dissertation is a ground of theoretical positions and development of practical recommendations concerning the improvement of accounting and analysis of the fixed assets in the real investments management. A practical value consists of theoretical ground and development of practical recommendations concerning the improvement of accounting and analysis of the fixed assets in a real investments management. The methods of induction and deduction, comparison and theoretical generalization, reason and consequence connection, abstractly logical, statistics, analysis, synthesis, and supervision, design and formalizations, graphic are used by author. A scientific novelties are an improvement of essence interpretation of the fixed assets concept after approach of the systems; the classification of the fixed assets as objects of the real investing; reflection order in the system of accounts of record-keeping of operations, with the fixed assets, scientifically methodical going near the analysis of the fixed assets in control system by the real investments in control system by the real investments. The theoretic-methodical principles of accounting and analysis of the fixed assets, documentary providing of economic operations with the fixed assets, ground and rich in content filling of the stages of organization of analysis of the fixed assets, in control system by the real investments were further developed. The sphere of the use of author recommendations are domestic enterprises.