Havrys M. Organization of accounting and analysis of fixed assets at enterprises of Ukraine

The object of the study are the processes of organization of accounting for receipt, revaluation and reproduction of fixed assets, as well as the analysis of their condition and efficiency of use in the Ukrainian enterprises; the purpose is the substantiation of theoretical provisions and development of practical recommendations, aimed at improving the methodology of accounting for the receipt, revaluation and reproduction of the fixed assets, as well as the analysis of their condition and efficiency of use in the enterprises of Ukraine; the used methods of study are the general scientific and specific; the results of the research are the theoretical generalization and a new solution of the important scientific and practical problem concerning the improvement of accounting and analysis of operations, connected with receipt, revaluation and reproduction of the fixed assets in the Ukrainian enterprises, as well as the intensification of their reproduction; the novelty of the study are the improved scientifically substantiated classification of the fixed assets; the methodical approach to creation of the complex classifier of the fixed assets is developed; the methodical approaches to reflection of operations connected with the movement of the fixed assets in business and tax accounting are substantiated; the scientific and methodical approach to formation of the system of analytical indicators is developed; the methodical approach to the complex analysis of fixed assets is developed; the theoretical foundations of accounting and analytical support of enterprises are substantiated by clarifying the place and role of fixed assets in their activities; the methodical recommendations concerning the reflection of expenses for maintenance in a working condition and modernization of the fixed assets in the accounting are developed; the methodical approaches to indexation and revaluation of the fixed assets are developed; the results are implemented in the manufacturing and educational process.