Uman NUH | today: 02/05/2021

Problems and ways of improvement accounting of fixed assets in agricultural enterprises

Author(s) Shevchenko N.O., , , Uman National University of Horticulture
Category Economics
year 2014 issue Issue #84
pages 155-162 index UDK 657:634.1
Abstract The article analyzes the current system of fixed assets accounting in agricultural enterprises of Zvenyhorodka district. It is suggested that the fixed assets that are not used in production for up to three years should be preserved in order to reduce the cost of agricultural products. The actual need to display accurate value of fixed assets to avoid errors for reducing penalties for violations in the account is substantiated.
Key words accounting, expenses, fixed assets, preservation, depreciation methods, cost, revaluation
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