FEATURES OF ACCOUNTING SPECIALIZED WORKING ASSETS ENTERPRISES ATHLETIC IMPROVING DIRECTION

The article investigates the specific features of accounting theoretical issues of specialized companies working assets athletic recreation area. It is shown that the lack of a clear account of a negative impact on profitability and analytics. The technique specialized accounting of fixed assets of enterprises fizkulutno ozdorovchho business analyticity increases the information flow determines materially responsible persons for the accuracy of its formation and enables efficient operational control of their use. The requirements to account spetsilizovannyh working assets, namely stovernnya dodakovyh sections in the chart of accounts. A new model of accounting, which allows more precise analzuvaty costs and the cost of physical health services. The necessity of change in accounting approach this specialist asset. Given the growth in demand for data services and competition. Shown, improving specialized accounting of fixed assets is to open analytical accounts of the centers of responsibility. Determined that an important aspect of effective management of specialized enterprises operating assets athletic - health business is to build efficient management reporting system for management of middle and lower levels of management. It is shown that the enterprises athletic - health business are essential implementation of management reporting materially responsible persons at the structural units to accumulate information on available assets remains studied. Information in the report is formed on the basis of primary documents confirming receipt, internal displacement, cancellation and other disposals of assets at the respective centers of responsibility. Expediency grouping of traffic specialized companies working assets athletic - wellness businesses provide information to form a movement records irreversible / reversible specialized operating assets in the context of structural units on which form the consolidated accounting statement. This will enable management to obtain reliable information on available assets and the effectiveness of their use in the production process.