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Abstract

Content

Introduction

Relevance of the topic. Economic development of the industry in general and of each company in particular is heavily dependent on the state of the material-technical base and the state of the fixed assets. One of the important components of production efficiency is the degree of perfection of use the fixed assets. Therefore, the effective fixed assets management is an important issue for almost all businesses of our state now.

Investigation of the basic theoretical principles of formation and use of fixed assets, general issues of methodology, concepts and techniques of business management are reflected in the writings of economists such as V. V. Boldin, M. V. Kuchirka, B. V. Nakonechniy, Y. B. Nemish, E. S. Pirozhok, I. Y. Privarnikova, A. I. Fursov, N. A. Chernenko.

However, insufficient disclosure issues examined in the economic literature, as well as the incompleteness of scientific research studies and their practical significance for improving the effectiveness of management determines the relevance of the research topic.

The purpose and tasks of the research. Purpose is to deepen the theoretical principles and recommendations of the effective fixed asset management of company.

The following objectives were formulated to achieve the goal:

  1. analyze the mechanism of the fixed asset management in the enterprise;
  2. define the functions of fixed assets management;
  3. prove the ensure effective fixed assets management in the enterprise;
  4. develop recommendations to improve the efficiency use of fixed assets.

The object of research is the process of fixed assets management in the enterprise.

The subject of research is theoretical foundations and functions of fixed assets management in the enterprise.

Research methods. The scientific works domestic and foreign scientists are the theoretical basis of the work. The study used the methods of analysis, synthesis, refining the essence of fixed assets, theoretical generalizations, methods, systems approach, and the methods of abstraction and comparisons.

The results were presented at the Scientific Conference of Students and Young Scientists "Modern problems of investment and innovative activity" in 2013.

The main material

The first section of the master's work deals with theoretical aspects of fixed assets management, disclosed their nature from the point of view of accounting and the Tax Code.

It was found that the number of groups of fixed assets and other non-current assets increased to 16, which is much closer to that classification of accounting, prepared in accordance with State qualifier in Ukraine "Classification of fixed assets".

Harmonization of accounting and tax accounting is an important task of harmonization and standardization of accounting and improve the efficiency of enterprises.

One of the main elements of the system management and updating of fixed assets are the functions of fixed assets management.

The functions of the fixed assets management provide managers perform certain actions, namely, planning, organizing activities, motivation and control. At the same time, it was found that these functions management in industrial plants is almost not met, there are only individual asset management functions.

The scheduling feature of fixed assets are realized in the form of drawing up master plans for technical development, plans of repair of fixed assets, as well as the training of local investment projects. At the same time, companies practically not formed plans for the introduction of innovative new equipment and new technologies.

Function of the organization is carried out in the form of design work and scheduling of equipment load.

The function of motivation of employees may be realized in connection with the effective use and updating of fixed assets.

The monitoring function of fixed assets are realized in the form of tax and accounting, maintenance and disposal of fixed assets.

The fixed assets management depends on the purpose, which to be achieved. These objects may be associated with more or less increase in production, improved product quality. In all cases, work machines and vehicles are more prone to changes, the passive part of fixed assets prone to change to a lesser extent.

The second section will examine methods for determining the needs of enterprises in fixed assets, the determination of the complex of composition, structure and movement of fixed assets, as well as algorithms for calculating them.

The third section is dedicated to providing practical recommendations to improve the effectiveness of fixed asset management, which can be used in any enterprise.

Conclusion

The main conclusions and results are as follows:

  1. reveals the essence of fixed assets from the point of view of financial and tax accounting, which allows a better understanding of this concept;
  2. proposed methods for the fixed assets management;
  3. gave recommendations to improve the efficiency use of fixed assets of the enterprise.

In writing this essay master's work is not yet complete. Final completion: December 2013. Full text of the work and materials on the topic can be obtained from the author or his manager after that date.

References

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