Шляхи удосконалення ефективності обліку основних засобів на підприємстві
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Дата
2017
ORCID
DOI
Науковий ступінь
Рівень дисертації
Шифр та назва спеціальності
Рада захисту
Установа захисту
Науковий керівник
Члени комітету
Видавець
НТУ "ХПІ"
Анотація
В даній статті на основі наукових праць і публікацій розкрито роль основних засобів в діяльності підприємства. Досліджено напрями підвищення ефективності використання основних засобів на підприємствах. Розроблені заходи щодо напрямків підвищення ефективності використання основних засобів. Розроблені пропозиції щодо шляхів підвищення ефективності використання основних засобів для підвищення фінансової стійкості підприємства і зростання ресурсного потенціалу.
In this article on the basis of scientific works and publications the role of the fixed assets is exposed in activity of enterprise. Directions of increase of efficiency of the use of the fixed assets are investigational on enterprises. Worked out measures in relation to directions of increase of efficiency of the use of the fixed assets. Worked out suggestions in relation to the ways of increase of efficiency of the use of the fixed assets for the increase of financial firmness of enterprise and height of resource potential. Labours of different scientists - economists became theoretical and methodological foundation of realization of research on this subjects, as of of Ukrainian of of so foreign. The informative base of research are informative resources of network the Internet, periodic and special scientific editions. The methods of scientific cognition, scientific principles of realization of research, are used in the article. One main tasks of every modern enterprise there is an increase of efficiency and quality of public production, and also considerable increase of return of capital investments and capital assets which are the material base of production and major component part of productive forces of entire country on the whole. Ukraine has considerable economic potential, and efficiency of her economy depends on that, how this potential is used, in particular the fixed assets. It is necessary for the evaluation of backlogs of increase of efficiency of capital assets, first of all, to know the real level of the use of the fixed assets and concrete possibilities of his increase.
In this article on the basis of scientific works and publications the role of the fixed assets is exposed in activity of enterprise. Directions of increase of efficiency of the use of the fixed assets are investigational on enterprises. Worked out measures in relation to directions of increase of efficiency of the use of the fixed assets. Worked out suggestions in relation to the ways of increase of efficiency of the use of the fixed assets for the increase of financial firmness of enterprise and height of resource potential. Labours of different scientists - economists became theoretical and methodological foundation of realization of research on this subjects, as of of Ukrainian of of so foreign. The informative base of research are informative resources of network the Internet, periodic and special scientific editions. The methods of scientific cognition, scientific principles of realization of research, are used in the article. One main tasks of every modern enterprise there is an increase of efficiency and quality of public production, and also considerable increase of return of capital investments and capital assets which are the material base of production and major component part of productive forces of entire country on the whole. Ukraine has considerable economic potential, and efficiency of her economy depends on that, how this potential is used, in particular the fixed assets. It is necessary for the evaluation of backlogs of increase of efficiency of capital assets, first of all, to know the real level of the use of the fixed assets and concrete possibilities of his increase.
Опис
Ключові слова
фондомісткість, фондовіддача, ресурсний потенціал, бухгалтерський облік, capital ratio, capital productivity, resource potential
Бібліографічний опис
Фальченко О.О. Шляхи удосконалення ефективності обліку основних засобів на підприємстві / О.О. Фальченко, О. Ю. Солоха // Вісник Національного технічного університету "Харківський політехнічний інститут" (економічні науки) : зб. наук. пр. – Харків : НТУ "ХПІ", 2017. – № 45 (1266). – С. 37-41.