Chebanova N. Strategic management of railway complex enterprises assets

Object - is the assets of railway complex enterprises of Ukraine. Objective - is a scientific grounding of methodological foundations and the development of practical guidelines as to the improvement of assets strategic management. Methods - the methods used are of logical and comparative analysis, of generalizations, groupings, statistical correlations, analysis, synthesis, the method of systems and complex approach, logical and historical method, the analysis of dynamics and integral analysis.Novelty - it is for the first time that the meaning of the category "assets portfolio" of railway transport enterprises has been determined and revealed; structural-level method of financial statements reliability has been developed; the essence and the purpose of branch account policy has been revealed; economical content of amortised deduction has been determined on the base of differentiation of notions "current" and "capital expenditure".Results - methodical approaches as to the estimation of branch enterprises financial statements; as to the content and the direction of branch account policy improvement; as to the usage of indices of current assets functioning; as to the usage of checking procedures while performing budgetary control over separate kinds of income and expenditure, forming financial results have been developed.Introduced - at the enterprises of railway transport complex.Branch - railway transport.