IMPROVING THE METHODOLOGY OF FIXED ASSETS ACCOUNTING AT INDUSTRIAL ENTERPRISES

To ensure effective and long-term activity, it is necessary to provide management with reliable information about the state of fixed assets, the high quality of which can be ensured by accounting. Providing reliable information about the stages of existence of fixed assets at the enterprise and constant control over their effective operation is of great importance in the operational organization of accounting of a business entity. In the face of a lack of investment resources, one of the important problems faced by the management of the enterprise is the rational management of its property, namely fixed assets as the main part of the material and technical base of the organization. It is possible to solve the identified problem due to the formation of true information on the economic entity regarding the level of security and effective operation of the largest element of assets — fixed assets when performing operational accounting and reliable audit. Normative and legal regulation of accounting of fixed assets contains a sufficiently large number of legislative acts, in contrast to international practice. Accounting for certain groups of fixed assets is carried out by a number of national legislative documents, which reflects a high level of control and detail of accounting. Along with this, there is inconsistency and inaccuracy in such a large number of documents, which complicates the operation of the enterprise and the adoption of management decisions. It is necessary to carry out a transformation and modification of the methodical maintenance of the accounting of fixed assets, in particular in tax and accounting dimensions at the state and enterprise level. The organization of accounting for fixed assets can be improved due to the classification of these assets by types of exploitation and their accounting on the proposed analytical accounts according to this feature, making changes to the structure of primary and internal documents and financial reporting. Doing so will increase the level of control and automation. The scientific novelty of the study consists in the theoretical substantiation and development of recommendations for improving the organizational and methodological provisions of accounting for the fixed assets of enterprises.