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Academic literature on the topic 'Accounting and control of operations with fixed assets'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 May 2022

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Journal articles on the topic "Accounting and control of operations with fixed assets"

Zyryanova, Tat'yana, and E. Manakova. "Internal control of accounting of fixed assets in accordance with the new standards." Agrarian Bulletin of the 217, no. 02 (February 28, 2022): 82–89. http://dx.doi.org/10.32417/1997-4868-2022-217-02-82-89.

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Abstract. The purpose. Study of the peculiarities of the organization of the internal control system of fixed assets in order to reduce the risks of ineffective use and theft. Research methods. Analyzed normative acts, explanations of regulatory authorities, judicial practice. Particular attention is paid to the analysis of federal accounting standards governing the accounting of fixed assets, which come into effect from 2022. Results. Changes in regulations governing the procedure for conducting accounting and tax accounting require adjustments and methods of verification by internal controllers. Fixed assets are components of the material and technical base of the enterprise, allow increasing sales, producing quality products and increasing attractiveness in the eyes of investors. The introduction of new accounting standards, as well as the strengthening of administration by the regulatory authorities, require a revision of internal local documents and changes to the internal control methods. The directions of the organization of internal control of fixed assets, practical examples of incorrect reflection in the accounting of assets and the consequences leading to additional taxes are considered. The risks of theft and ineffective use of fixed assets arise from both managers and employees of the enterprise. Properly organized internal control will help identify fraud patterns and reduce the risks of damage to the enterprise. The paper proposes step-by-step algorithms for organizing internal control for the main business operations associated with the use of fixed assets. Namely, the algorithm for checking the accrued depreciation, repair costs, documents confirming the liquidation of fixed assets. Errors made in the formation of the initial cost can lead to a distortion of the cost, the book value of fixed assets and lead to an incorrect calculation of income tax and property tax of organizations.

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Zakirova, Alsou, Evgenia Zaugarova, Guzaliya Klychova, Rashida Sungatullina, and Elena Klinova. "Development of a methodological tool for internal control to increase the efficiency of use of fixed assets." E3S Web of Conferences 258 (2021): 12011. http://dx.doi.org/10.1051/e3sconf/202125812011.

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The basis of the material and technical base of the operation of enterprises are fixed assets. Therefore, the effective organization of accounting and internal control of operations with fixed assets is one of the important tasks facing the management of any enterprise. The purpose of the article consists in development of methodical toolkit of internal control for increase in efficiency of use of the fixed assets. For the development of theoretical bases the article develops the conceptual model of internal control of operations with the fixed assets, which is a logically interconnected system including basic elements of internal control such as purpose, objectives, functions, object, subject, tools, sources of information, regulatory framework, evidence collection, execution of audit results and development of recommendations. In order to improve methodological support, the working papers of internal control were developed in the article. The proposed working documents can be used to identify critical areas of accounting with a high level of risk and determine the means of control necessary to conduct control procedures; to assess the organization and functioning of internal control, the effectiveness of employees responsible for the safety of fixed assets; formation of the information base for management decisions; assessment of risks associated with the acquisition and use of fixed assets.

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Bank, Ol'ga, and Denis Gribanov. "FEATURES OF FIXED ASSETS ACCOUNTING IN PRIVATE SECURITY COMPANIES." Russian Journal of Management 8, no. 3 (November 24, 2020): 51–55. http://dx.doi.org/10.29039/2409-6024-2020-8-3-51-55.

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Due to the specifics of their activities, private security companies have special fixed assets registered (weapons/ammunition/special equipment), therefore, accounting procedures are endowed with their own characteristics for this area. Accounting for private security fixed assets determines that the enterprise is not only provided with weapons, but also performs rational control over them. The specifics of accounting for fixed assets in private security companies dictate that the strictest control over the accounting of these funds is required, and in addition to synthetic, it requires mandatory and well-coordinated maintenance of analytical accounting details and operational accounting process.

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Zakirova, Alsu, Guzaliya Klychova, Bulat Ziganshin, Valery Khoruzhy, and Nuriya Nigmatullina. "DEVELOPMENT OF METHODOLOGICAL TOOLS FOR INTERNAL CONTROL TO INCREASE THE EFFICIENCY OF USE OF FIXED ASSETS." Vestnik of Kazan State Agrarian University 16, no. 4 (January 8, 2022): 88–95. http://dx.doi.org/10.12737/2073-0462-2022-88-95.

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The basis of the material and technical base of the functioning of enterprises are fixed assets. Therefore, the effective organization of accounting and internal control of operations with fixed assets is one of the important tasks facing the management of any enterprise. The purpose of the study is to improve the methodological tools for internal control of the movement of fixed assets at the enterprise, which contribute to the effective assessment of the accounting system and the conduct of control and analytical procedures. To improve the methodological support of internal control of the movement of fixed assets, an internal control working document (ICWD) “Test for assessing the accounting system of fixed assets” was developed, which allows you to identify critical areas of accounting with a high level of risk and determine the means necessary for conducting control procedures. The ICWD “Report on the presence and safety of fixed assets” and “Checking the execution of primary documents for the disposal of fixed assets” developed in the course of research allow the collection of information to confirm the reality of the articles of the financial statements; to establish the reliability of the facts of disposal of fixed assets and to guarantee the quality of original source documentation. To carry out control measures when checking the depreciation of fixed assets, testing should be carried out on the basis of the “Test for checking the correctness of depreciation” developed by the ICWD, using which you can promptly identify violations in the procedure for calculating depreciation. The proposed working documents will make it possible to carry out control procedures, accumulate evidence that can be used in the formation of a report on the results of the audit and the development of recommendations to improve the efficiency of the financial and economic activities of the enterprise

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Makaluas, Jesella Lourina, and Winston Pontoh. "ANALYSIS OF INTERNAL CONTROL OF FIXED ASSETS IN PT. LUMBUNG BERKAT INDONESIA." ACCOUNTABILITY 7, no. 01 (April 4, 2018): 1. http://dx.doi.org/10.32400/ja.19071.7.01.2018.1-10.

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The presence of an internal control system of fixed assets that will assist management in supervising, monitors costs incurred when fixed assets are acquired until property, plant, and equipment are released. Adding or extending the useful life of fixed assets and assisting in increasing the operational contribution and productive capacity of the company's fixed assets maintain security, check the accuracy and correctness of data from the company's fixed assets. This study aims to determine the implementation of the structure of Internal Controls of Fixed Assets conducted in PT Lumbung Berkat Indonesia which is a type of construction company. The analysis method used is descriptive method. Data type is qualitative data with secondary data source. The result of the research shows that internal control in PT Lumbung Berkat Indonesia has not been effective yet. This is seen from the lack of separation of duties and responsibilities between the finance and accounting departments, the absence of an audit committee, never conducting tests and measurements on fixed assets. Any decision relating to fixed assets shall first be authorized by the President Director, but the company never conducts physical property checks and matching with fixed assets records. There is also no expenditure on capital and revenues. Depreciation method used is straight line depreciation and implemented continuously every year. However, the list of fixed assets of the company has not been up to date since the company only attaches fixed assets in the form of buildings and vehicles in the project (excluding vehicles and inventory in the office).Keywords: Internal Control, Fixed Assets.

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Osmyatchenko, Volodymyr, and Kateryna Pinchuk. "Improvement of control of construction and installation works." Herald of Ternopil National Economic University, no. 1(95) (March 5, 2020): 148–57. http://dx.doi.org/10.35774/visnyk2020.01.148.

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Introduction. Effective activity in the construction of business entities enhances competitiveness and enhances their ability to reproduce production and economic activity on an innovative basis. At the same time, mistakes and abuse during the recording of construction operations cause not only a distorted idea of the scale and results of construction activity, but also cause losses and penalties for violations detected by the control bodies. Effectively adjusted control of construction works is the basis for making economically sound investment-innovation and management decisions. The theoretical and methodological aspects of the control of construction work in the construction or improvement of fixed assets need improvement. The purpose of the article is to critically analyze the existing problems of control of economic operations in the construction process and to improve the assets of fixed assets and to improve the order of control of construction works. Method (methodology). In the course of the research the following methods were used: dialectical, generalization, comparison, system analysis, observation of economic activity, graphic, etc. Results. The essence of control as one of the control functions is considered. It is justified that control is a system of observation and verification of the process of functioning and the actual state of the control object in order to make effective management decisions. It is proved that the method of control of construction works depends on the organizational and economic forms of the process of construction production, a large number of participants having different functional goals and tasks, and also depending on the process of construction production on the natural conditions. The peculiarities of control of BIS operations carried out in a contractual, economic and mixed way are considered. It is substantiated that to prevent violations in construction requires a systematic approach to the implementation of interrelated accounting and control procedures for investing in contracting and business methods of organization of construction, especially in the conditions of functioning of information networks for accounting purposes. It is determined that by eliminating contradictions and strengthening the consistency between accounting and control work will increase the reasonableness of prices for construction products, will solve a number of problems related to the correctness of displaying the initial cost of objects after their completion, refurbishment and reconstruction, increase reliability and the quality of the fixed assets that have been invested, and the financial discipline in the investment and construction sector. The problems of construction and installation work control in building and the suggested recommendations for their solution provide the basis and prospects for further research in the field of improvement of accounting, analysis and control of the activity of construction enterprises.

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Puhachenko, Olha, and Tetiana Fomina. "Testing of the System of Accounting and Internal Control of Transactions With Non-Current Assets." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 6(39) (2021): 186–97. http://dx.doi.org/10.32515/2663-1636.2021.6(39).186-197.

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Testing of the system of accounting and internal control of transactions with non-current assets was considered in the article. The objective of the article is to study the necessity, importance and position of testing in the assessment of accounting and internal control, as well as the presentation of the author's version of the test of transactions with non-current assets. This study was conducted using the historical method, methods of analysis, generalization, grouping and comparison. For better perception of the information and when testing the system of accounting and internal control of transactions with non-current assets the method of graphical representation was used. According to the study results it was found that testing procedures are important in assessing the company's accounting and internal control system. It has also been found that there is currently no single definition of "testing", which leads to inconsistencies and ambiguities in the use of this term. It was found that testing was used mainly during audits to identify "weaknesses", to adjust the audit process and to use specific procedures. Currently, the limits of the use of testing have expanded and are used in the overall assessment of accounting and internal control system, and to establish its effectiveness and feasibility. We have deepened our understanding of the assessment of internal control system through tests and tried to change the attitude to the testing system as an effective management tool. The presented test of assessment of the system of accounting and internal control of operations with non-current assets covers all stages of the "life cycle" of their certain types in the company. Prospects for further research are seen in the development of tests of accounting and internal control of certain non-current assets (intangible assets, work in progress, fixed assets, investment property, long-term biological assets, long-term financial investments, long-term receivables, deferred tax assets, other non-current assets) taking into account industry characteristics, types of economic activity, organizational and legal forms of economic entities.

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Shygun, M. М., and N. O. Mychak. "Primary Accounting of Non-Current Assets Held for Sale." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 4 (October 17, 2018): 66–74. http://dx.doi.org/10.31767/nasoa.4.2018.07.

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The article is devoted to the study of the documentary support for operations with non-current assets held for sale. The importance of the study is determined by the fact that in the Ukrainian business accounting and recording practice, information about economic transactions with non-current assets held for sale is recorded in the forms approved for fixed and intangible assets that do not reflect all the aspects of accounting for non-current assets held for sale, which is inappropriate because it does not allow for their rational management and control. Despite the judiciousness of studies on recording of transactions with non-current assets, recording of transactions with non-current assets held for sale needs further studies because it is not sufficiently developed nowadays. Absence of special documentary support for accounting of non-current assets held for sale is emphasized. The article’s aim is to develop recommendations for improving the documentary support for transactions with non-current assets held for sale taking into account the economic substance and legal specifics of such transactions. The authors propose a form of the Act on reclassification of non-current assets into non-current assets held for sale, which can provides a substantiated documentary confirmation of the execution of such transactions. This form takes into consideration all the necessary information about recognition of an asset as one held for sale. The authors’ recommendations are given. In order to improve the recording of transactions with non-current assets held for sale, the primary documents should be issued not only at the moment of such assets reclassification, but also prior to their reclassification from non-current assets into non-current assets held for sale, and in the period of holding them for sale till the moment of transfer to the buyers.

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SVYDLO, Hanna. "Use of statistical tools in accounting inventories of the enterprise." Economics. Finances. Law, no. 12/1 (December 29, 2020): 28–31. http://dx.doi.org/10.37634/efp.2020.12(1).6.

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The paper is devoted to the search for tools for optimizing approaches to the analysis of inventories of the enterprise. Efficient use of stocks is a prerequisite for profitable operation of the enterprise, and their provision is a condition for the implementation of works and services. The study of approaches to the analysis and evaluation of inventories of the enterprise makes it possible to identify certain shortcomings and strengths of each approach in order to further combine them. The basis for the study was the search for ways to improve approaches to the analysis of inventories of the enterprise taking into account the dynamically changing environment. The main purpose of the paper is to improve approaches to accounting and analysis of stocks of enterprises through the use of statistical tools. The methodological and informational basis of the work is scientific works, materials of periodicals, Internet resources and regulations. The study used methods of structural and dynamic analysis, comparison and generalization of data from literature sources. The paper reveals that to assess the company's inventory it is necessary to analyze their composition and structure, take into account that they must be optimal, compare the actual ratio of fixed and current assets with their optimal value. That is, it is important to calculate the company's need for stocks, as well as the intensity of use of production stocks, which will achieve a high level of production and prevent its decline. As part of the study, it is proposed to use operational analysis of stocks using statistical tools that will allow to have information about the current state of stocks and determine their forecast value in future periods. The analysis of volumes and structure of stocks is carried out by means of calculation of absolute and relative sizes. To identify trends in the structure of stocks, it is advisable to use the analytical equation of linear regression noted the need and importance of internal control of stocks and possible ways to improve the efficiency of production stocks at the enterprise.

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DROBYAZKO, Svitlana. "Crypt currency as an object of accounting." Economics. Finances. Law, no. 1 (January 21, 2020): 10–13. http://dx.doi.org/10.37634/efp.2020.1.2.

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One of the innovations of recent times has been the discovery of a special kind of currency, called "cryptocurrency". Today, this phenomenon has become a global phenomenon known to most people, including in Ukraine, as a result of the crisis in the domestic banking system, the volatility of the hryvnia, the volatile exchange rate and other difficulties faced by business. At the same time, most authors mainly consider the technical aspects of cryptocurrency mining. However, one-sided research from the point of view of describing the technical model of operation does not allow to reveal their essence as an economic category, and also hinders the rapid establishment of adequate institutional standards, regulatory procedures for emission and exchange. As a result, there was a certain imbalance - economic innovations outstripped the development of legislation that would regulate the relationship between entities in the field of payments and payments in cryptocurrency. Lack of legal support causes considerable difficulty to reflect cryptocurrency transactions in financial accounting. The purpose of the article is to determine the features of accounting cryptocurrency in enterprises. We have determined that cryptocurrency is not a type of electronic money, but is a completely new economic category, so it is necessary to include a sub-account 336 "Cryptocurrency" in the Accounts Plan. The attribution of cryptocurrency to the composition of electronic money is impractical because there are significant differences between these concepts: decentralized nature, mining method of mining, anonymity, etc. Cryptocurrency has its advantages and disadvantages compared to fiat and electronic money. All this makes it an entirely new asset, a new economic category. Certain features of accounting for foreign currency transactions are also characteristic of cryptocurrency transactions. When using digital currency as a payment method, cryptocurrency is included in monetary items. Accordingly, in accounting for cryptocurrency, subject to control by the NBU, the concepts of "exchange rate" and "exchange rate differences" may be fully applied. To calculate depreciation of fixed assets and software used for mining, we propose to use the cumulative method. This method is applied to objects that wear more in the first years of operation and those that are rapidly morally aging.

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Dissertations / Theses on the topic "Accounting and control of operations with fixed assets"

Клименко, В. А. "Основні засоби у системі обліку та оподаткуванні (на прикладі Відокремленого підрозділу «Будівельне управління №463 ТДВ «Чорноморгідробуд» в м. Одесі»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Klymenko.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
Кваліфікаційна робота складається з трьох розділів. Об’єкт дослідження − процес обліку, контролю основних засобів та оподаткування таких операцій на досліджуваному підприємстві. У роботі розглядаються теоретичні аспекти обліку основних засобів щодо їх визначення, класифікації, оцінки за вимогами стандартів бухгалтерського обліку. Досліджується податкова регламентація операцій, пов’язаних з основними засобами. Вивчаються особливості діючої практики бухгалтерського обліку на будівельному підприємстві. Розглядаються методи амортизації основних засобів та визначається оптимальний метод для базового підприємства. Проаналізована ефективність використання основних засобів на досліджуваному підприємстві, розкрито методичні засади внутрішнього контролю основних засобів та досліджено напрями удосконалення обліку операцій з основними засобами на вітчизняних підприємствах
Thesis consists of three chapters. Object of study – the process of accounting, control of fixed assets and taxation of such transactions in the investigated enterprise. The paper considers the theoretical aspects of fixed assets accounting for their definition, classification, evaluation according to the requirements of accounting standards. The tax regulation of transactions related to fixed assets is studied. The peculiarities of the current accounting practice at the construction enterprise are studied. Methods of depreciation of fixed assets are considered and the optimal method for the basic enterprise is determined; The efficiency of use of fixed assets at the researched enterprise is analyzed, methodical bases of internal control of fixed assets are opened and the directions of improvement of the account of operations with fixed assets at the domestic enterprises are investigated.

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Науменко, В. С. "Порівняння обліку основних засобів з урахуванням національних та міжнародних стандартів (на прикладі ТОВ «Таврія В»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Naumenko.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються теоретичні аспекти обліку та контролю основних засобів, викладені в національних українських та міжнародних регламентах. Розглянуто нормативну базу щодо питань обліку та контролю основних засобів, вимоги МСФЗ щодо обліку основних засобів, наукові праці вітчизняних та зарубіжних вчених у сфері обліку основних засобів та особливості їх контролю та економічного аналізу, а також практичний досвід ТОВ «Таврія В» щодо цього питання. Запропоновано шляхи підвищення якості представлення інформації у фінансовій звітності з метою більшої відповідності вимогам Міжнародних стандартів фінансової звітності, альтернативні методи відображення в бухгалтерському обліку деяких аспектів, пов’язаних з обліком основних засобів.
The paper considers the theoretical aspects of accounting and control of fixed assets, set out in national Ukrainian and international regulations. The regulatory framework for accounting and control of fixed assets, IFRS requirements for accounting for fixed assets, scientific works of national and foreign scientists in the field of accountin g for fixed assets and features of their control and economic analysis are reviewed, as well as practical experience of LLC "Tavria B" on this issue. There suggested the ways to improve the quality of presentation of information in financial statements in order to better meet the requirements of International Financial Reporting Standards, alternative methods of reflection in the accounting of some aspects related to the accounting of fixed assets are as well offered.

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Мельник, К. О. "Обліково – аналітичне забезпечення ефективності використання основних засобів (на прикладі ТОВ «CHEMMIX»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Melnik1.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
Кваліфікаційна робота складається з трьох розділів. Об’єкт дослідження – процес обліково-аналітичного забезпечення ефективності використання основних засобів на прикладі ТОВ «CHEMMIX».У роботі розглядаються економічна сутність основних засобів, їхня класифікація, методи оцінки основних засобів, особливості цифровізації на формування цілісної системи обліково-аналітичного забезпечення. Проаналізовано економічний стан ТОВ «CHEMMIX», критично оцінено організацію та стан первинного, аналітичного і синтетичного обліку основних засобів, сформовано основні передумови раціональної організації внутрішнього контролю на підприємстві. Запропоновано введення додаткових інформативних показників в окремі форми первинних документів і реєстри аналітичного обліку основних засобів; застосування обґрунтованого підходу при виборі методу нарахування амортизації об’єктів основних засобів; посилення дисциплінарної відповідальності обліковців у разі неналежного виконання ними обов’язків при здійсненні первинного, синтетичного, аналітичного та податкового видів обліку основних засобів, що експлуатуються на підприємстві; підвищення рівня автоматизація облікового процесу, зокрема, обліку основних засобів; формування ремонтного фонду основних засобів на підставі забезпечень майбутніх витрат і платежів.

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Хамутинська, О. В. "Облік і контроль необоротних активів (на прикладі КП «Одесміськелектротранс»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Khamutynska.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються теоретичні аспекти обліку та контролю необоротних активів підприємства, методика та організація обліку і внутрішнього контролю у КП «ОМЕТ». Проаналізовано економічну сутність дефініції «необоротні активи», визначено класифікацію необоротних активів, визначено особливості обліку необоротних активів за міжнародною практикою, визначені проблемні питання обліку необоротних активів, досліджено практику відображення інформації про необоротні активи в КП «ОМЕТ», проведено аналіз фінансово-економічної діяльності підприємства та ефективності використання необоротних активів, визначено шляхи удосконалення обліку та контролю, побудовано економічну модель. Запропоновано заповнювати всі передбачені реквізити та інформацію про об’єкти необоротних активів в первинних документах, створювати на вивід із експлуатації необоротних активів, переглядати терміни використання необоротних активів перед складанням річної фінансової звітності, переглянути метод нарахування амортизація для транспортних засобів, посилити контроль за збереженням та використанням необоротних активів.
The work deals with the theoretical aspects of accounting and control of non-current assets, methodology and organization of accounting and internal control at Odesmiskelektrotrans CE Author analysis the economic essence of the definition of "non-current assets", determines it`s classifications, the peculiarities of accounting for non-current assets according to international practice, the problematic issues of accounting for non-current assets, the practice of displaying information on non-current assets in "OMET" CE, the financial and economic activity of the enterprise and efficiency of non-current assets identifies ways to improve accounting and control, constructs an economical model. It was proposed to fill in all the required details and information about non-current assets in the primary documents, to add estimated costs for dismantling, removing assets, review the terms of useful life of non-current assets before preparing annual financial statements, review the method of depreciation for vehicles, strengthen control over storage non-current assets.

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Тітенко, Т. П. "Організація обліку і контролю основних засобів бюджетних установ." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/68785.

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У роботі досліджено теоретичні аспекти обліку та контролю основних засобів бюджетних установ, проведена оцінка стану організації обліку і контролю основних засобів в установі. Основною метою цього дослідження є розробка рекомендацій щодо покращення стану організації обліку та контролю основних засобів.
В работе исследованы теоретические аспекты учета и контроля основных средств бюджетных учреждений, проведена оценка состояния организации учета и контроля основных средств в учреждении. Основной целью данного исследования является разработка рекомендаций по улучшению состояния организации учета и контроля основных средств.
The master’s thesis focuses theoretical aspects of accounting and control of fixed assets of budgetary institutions, evaluation of the state of organization of accounting and control of fixed assets in the institution. The main purpose of this study is to develop recommendations for improving the organization of accounting and control of fixed assets.

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Тонгобаш, Т. Д. "Облік і контроль основних засобів підприємства на прикладі ТОВ «Телекарт-Прилад»." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Tonhobash.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються теоретичні аспекти щодо економічної сутності та оцінки основних засобів, особливості обліку основних засобів та питання проведення внутрішнього контролю. Проаналізовано організація обліку підприємства, систему внутрішнього контролю, економічний стан ТОВ «Телекарт-Прилад», динаміку, складу, структуру та ефективність використання основних засобів на досліджуваному товаристві. Запропоновано шляхи удосконалення обліку, контролю та аналізу використання основних засобів базового підприємства, за допомогою яких підприємство ТОВ «Телекарт-Прилад» зможе організувати ефективну систему ведення облікових, контрольних та аналітичних операцій з основними засобами.
The work deals with the theoretical aspects of the economic essence and valuation of fixed assets, features of accounting for fixed assets and internal control. Author analysis organization of accounting of the enterprise, system of internal control, economic condition of LLC "Telekart-Device", dynamics, composition, structure and efficiency of use of fixed assets in the studied company. Author offers ways to improve the accounting, control and analysis of the use of fixed assets of the underlying enterprise, through which the company LLC "Telecard-Device" will be able to organize an effective system of accounting, control and analytical operations with fixed assets.

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Ігнатенко, А. В. "Особливості обліку, аналізу та контролю основних засобів (на прикладі МПП «Сінт-Мастер»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Ignatenko.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
Уроботі розглядаються теоретичні аспекти загальної характеристики та класифікації основних засобів,оцінки та переоцінки основних засобів, сутності, порядку та методів нарахування амортизації. Проаналізовано особливості документального оформлення надходження, руху та вибуття основних засобів на підприємстві «Сінт-Мастер» та проведено аналіз ефективності використання основних засобів на підприємстві. Запропоновано шляхи вдосконалення обліку основних засобів на МПП «Сінт-Мастер» та напрями вдосконалення контролю основних засобів.
The work deals with the theoretical aspects of the general characteristics and classification of fixed assets, valuation and revaluation of fixed assets, the nature, procedure and methods of depreciation. Author analysis of documentation of receipt, movement and disposal of fixed assets at the "Sint-Master" enterprise are analyzed and the analysis of efficiency of use of fixed assets at the enterprise is carried out. Author offers how to improve the accounting of fixed assets at the "Sint-Master" enterprise and ways to improve the control of fixed assets are proposed.

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Orsi, de Araujo Julio Augusto, and de Menezes Ronaldo Bezerra. "Integración de las normas para el control de activos fijos en los estudios contables de São Paulo." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/114779.

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This article has complied with the aim to validate and show the level of adherence of accounting firms in São Paulo, accredited as a quality benchmark for organ class (SESCON/SP) as well as ISO 9001, accounting standards for control fixed assets through applied research. Elaborated a theoretical framework related to the topic to indicate the prerogative of the standard and situate the reader in relation to the questionnaire enabling analysis of the responses received, in addition to qualifying the respondents in order to identify them with the theme. As a result it was found that the accounting firms, despite knowledge of the standard do not apply substantially. It was concluded that there is widespread knowledge of accounting standards and the concept of impairment. However, there is also evidence tha tthere is a need for improving the use of the standard.
Este artículo tiene el objetivo de validar y evidenciar, a través de una investigación, la aplicación de las normas contables para el control de activos fijos por parte de los estudios contables en la municipalidad de São Paulo, acreditados como referencia de calidad por el gremio (SESCON/SP, Sindicato de Empresas de Servicios Contables), y por el estándar ISO9001. Se elaboró un marco teórico relacionado con el tema para que se indique la prerrogativa de la norma y situar al lector en la encuesta, con esto se puede analizar las respuestas obtenidas y calificar a los encuestados según el tema propuesto. Como resultado, se constató que los estudios contables, a pesar de conocer la norma, no la aplican de forma substancial. Se concluye que se tiene información sobre las normas contables y también se entiende el concepto de impairment; sin embargo, también existe la necesidad de perfeccionar el uso de la norma.
Este artigo cumpre com o objetivo de validar e evidenciar o nível de aderência dos escritórios contábeis do município de São Paulo, credenciados como referência de qualidade por órgão de classe (SESCON/SP), assim como pela ISO9001, às normas contábeis para controle de bens do ativo imobilizado por meio de uma pesquisa aplicada. Elaborou-seum referencial teórico relacionado ao tema de forma a indicar a prerrogativa da norma e situar o leitor em relação ao questionário, possibilitando análise das respostas recebidas, além de qualificar os respondentes de forma a identificá-los com o tema proposto. Como resultado, constatou-se que as empresas contábeis, apesar do conhecimento da norma, nãoa aplicam de forma substancial. Concluiu-se que existe um conhecimento difundido das normas contábeis e o conceitode impairment. Porém, também há evidências de que existe a necessidade do aprimoramento do uso da norma.

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Ярош, Ю. В. "Організація і методика обліку і контролю основних засобів." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71486.

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У роботі досліджено економічну сутність, оцінку та основні аспекти контролю основних засобів. Проведено аналіз діяльності підприємства та організації обліку основних засобів на ньому. Основною метою цього дослідження є аналіз теоретичних та практичних аспектів обліку і контролю основних засобів та розробка рекомендацій щодо підвищення ефективності використання основних засобів на підприємстві.
In this work the economic essence, evaluation and main aspects of control of fixed assets are investigated. The analysis of activity of the enterprise and organization of accounting of fixed assets on it is carried out. The main aim of this research is to analyze the theoretical and practical aspects of accounting and control of fixed assets and to develop recommendations for improving he efficiency of the use of fixed assets at the enterprise.

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Пацація, А. Т. "Національна модель обліку та контролю основних засобів у діяльності лікарняних закладів (на прикладі ТОВ «Медичний Центр Медікап»)." Thesis, Діса плюс, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12626.

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У роботі розглядаються теоретичні аспекти обліку, аналізу та внутрішнього контролю основних засобів, особливості обліку основних засобів у ТОВ «Медичний Центр "Медікап"» та напрями вдосконалення, методика перевірки та шляхи підвищення ефективності внутрішнього контролю основних засобів на підприємстві. Проаналізовано результати діяльності ТОВ «Медичний Центр Медікап», забезпеченість та ефективність використання основних засобів. Запропоновано напрями вдосконалення обліку основних засобів у ТОВ «МЦ Медікап», а саме: пропозиції спрямовані на покращення системи документального обліку основних засобів, методики нарахування амортизації, проведення інвентаризації основних засобів.
Thesis deals with theoretical aspects accounting, analysis and internal control of fixed assets, features of accounting of fixed assets in LLC «Medical Center Medicap» and areas for improvement, methods of verification and ways to improve the internal control of fixed assets at the enterprise. The results of activity of LLC «Medical Center Medical», security and efficiency of use of fixed assets are analyzed. The following areas of improvement are proposed: accounting of fixed assets in LLC «Medical Center Medicap», namely: proposals aimed at improving the system of documentary accounting of fixed assets, methods of depreciation, inventory of fixed assets.

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Books on the topic "Accounting and control of operations with fixed assets"

King, Alfred M. Internal control of fixed assets: A controller and auditor's guide. Hoboken, N.J: Wiley, 2011.

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Kondrashova, Ol'ga, Lyubov' Belova, and Roza Nikandrova. Practical basis of accounting assets of the organization. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1003775.

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Contains a brief course of lectures, tasks for practical classes, questions for self-control and tests on all sections of the accounting of assets. Also includes cross-cutting goal to conduct training practices for professional module PM.01 "Documenting of economic operations and accounting of the assets of the organization." Meets the requirements of Federal state educational standards of secondary professional education of the last generation. For students of secondary vocational institutions, students majoring in 38.02.01 "Economy and accounting (on branches)".

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Gadzhiev, Nazirhan, Sergey Konovalenko, Ruslan Kornilovich, and Mihail Trofimov. Control and audit. Workshop. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1048687.

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The workshop contains situational tasks and practical tasks on the main chapters of the discipline. The presented tasks, tests and practical situations reveal the specifics of the discipline on such problematic issues as control and audit of operations with cash and securities, control and audit of operations with fixed assets and intangible assets, control and audit of settlement and credit operations, control and audit of financial results and the use of profits. Meets the requirements of the federal state educational standards of higher education of the latest generation. For cadets, students of the specialty 38.05.01 "Economic Security", studying in higher educational institutions, including educational organizations of the Ministry of Internal Affairs of the Russian Federation.

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Burmistrova, Lyudmila. Accounting. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1045886.

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the textbook reveals the basics of accounting and reporting. This knowledge will help economists and managers to better understand the work of accountants, quickly and carefully make management decisions based on the processes occurring in the organization's finances. It contains the most important concepts and definitions. Raises the main problems related to the organization and maintenance of accounting, reporting, financial management based on analysis and management accounting. In addition, the issues of taxes and tax accounting at the enterprise were touched upon. The material is presented in an accessible language, with examples and calculations. The methods of accounting and analysis are given. With the help of control questions, tests, tasks, the skills of reflecting business operations in the accounting and financial analysis system are fixed. For students and teachers, as well as anyone interested in accounting issues.

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Willemssen, Joel C. Computer security: Critical federal operations and assets remain at risk : statement of Joel C. Willemssen, Director, Civil Agencies Information Systems, Accounting and Information Management Division, before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform, House of Representatives. [Washington, D.C.]: The Office, 2000.

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King, Alfred M. Internal Control of Fixed Assets: A Controller and Auditor's Guide. Wiley & Sons, Incorporated, John, 2011.

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King, Alfred M. Internal Control of Fixed Assets: A Controller and Auditor's Guide. Wiley & Sons, Incorporated, John, 2011.

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King, Alfred M. Internal Control of Fixed Assets: A Controller and Auditor's Guide. Wiley & Sons, Incorporated, John, 2011.

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United States. Congress. House. Committee on Government Operations., ed. Resolution Trust Corporation: Status of Minority and Women Outreach and Contracting Program : report to the Chairman, Committee on Government Operations, House of Representatives. Washington, D.C: The Office, 1993.

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Book chapters on the topic "Accounting and control of operations with fixed assets"

"Controls for Fixed Assets Best Practices." In Accounting Control Best Practices, 245–64. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119203247.ch9.

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"Reconciliation of Physical Inventory to Accounting Records." In Internal Control of Fixed Assets, 97–109. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118269107.ch8.

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"Internal Control, Sarbanes-Oxley, and the Public Company Accounting Oversight Board." In Internal Control of Fixed Assets, 1–12. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118269107.ch1.

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"suits of operations. The ordres were linked together either by double-entry or by the use of contra-accounts. The plan's double entry systems were as follows [CNOF, 1946]: Financial accounting Ordre 1 — Operating accounts (revenues and expenses) (accounting elements seen as causes) Ordre 2 — Balance sheet accounts (assets and liabilities) (effect of transactions on the company's position) Managerial accounting Ordre 3 — Cost accounts and sales accounts (transactions classified as to purpose) Ordre 4 — Imputation or contra-accounts Budgetary accounting Ordre 5 — Budgeted operations Ordre 6 — Budgeted liquidities Ordre 7 and 8 were left open, in case other accounting systems were developed in the future. Ordre 9 was devoted to commit ments and transitory accounts, such as purchases and sales in cash, and internal transfers. In financial statements, transitory ac counts were to be replaced by the ordre to which they were related (1 or 2), and commitments were to be listed at the end of the balance sheet. Each ordre was further divided into categories, each having its own specific meaning. For example, the categories found in ordre 1 were charges and revenues that are included in the gross profit margin, operating charges and revenues, investment-related charges and revenues, administrative charges, miscellaneous rev enues and financial charges. These categories were further grouped to provide the following summary accounts: the gross profit margin, results of operations, net revenue from investments, net administrative charges and financial charges. The classifica tion adopted in that ordre was based first on the economic func tion of the transactions and second on their nature. Another ex ample of the breakdown of an ordre into categories is provided by ordre 2. In the latter, assets were divided, according to their eco nomic function in the company and their degree of liquidity, into fixed assets, investments, short-term assets (inventories and short term investments), receivables and liquid assets (cash and cash equivalents). Ordre 3 and 4 were devoted to cost accounting, constituting a 287." In Accounting in France (RLE Accounting), 343. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-44.

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"account was developed from an analysis of the various elements to be accounted for. The logic that prevailed in the selection of the order of presentation of charges was based on the distinction be tween the major economic and financial operations usually con ducted by the firm. First, production operations necessitate the purchase of material, the payment of wages to employees and of taxes to the state, and the incurring of various operating expenses. Next, a category was created to register financial charges resulting from the firm’s financing policy. Finally, a category was devoted to the cost of permanent productive means related to the period: depreciation of fixed assets. On the revenue side of the trading account, resources coming from the sale of production or pur chased goods were shown first, since they result from the primary activity of the firm. Next, sales revenues from two secondary sources were shown in separate categories. Production by the firm of its own fixed assets, which was considered revenue since it represented a transfer of charges to the balance sheet, also ap peared under a separate heading. Finally, a category was allocated to revenues from financial operations such as interest and divi dends. Aside from financial accounting provisions, the plan con tained an important section on cost accounting. As mentioned earlier in the case of the CNOF Plan, to maximize both the stan dardization of financial accounting and the flexibility and adapt ability of the cost accounting system, the plan reserved a separate class for cost accounts, number 9. Separation of cost accounting also favored the progressive introduction of cost accounting, with out delaying the application of the financial accounting section of the plan. The role assigned to cost accounting by the plan was threefold, including the periodic determination of: 1. The cost of manufactured or purchased products; 2. Inventories, using the perpetual inventory method; 3. The results of operations by each branch or subdivision of the firm's activities In the general plan, a main structure for industrial accounting was prescribed, leaving the problem of application to particular cases to company plans. Two measures ensured the flexibility and adaptability of the plan. First of all, the use of the decimal system meant that any account could be subdivided by adding extra digits to the account number. Secondly, the free accounts left in the general plan could be used to fill specific needs. 294." In Accounting in France (RLE Accounting), 350. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-51.

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"sub-committee on the general chart of accounts and financial statements, headed by Lemoine and Pujol; and the sub-committee on cost accounting, headed by Martin [Brunet, 1951, p. 166]. The committee had to focus on accounting in industrial and commercial businesses as the starting point of what would ulti mately become a national rationalization of accounting. More, specifically, the accounting system chosen had to be simple, com plete and flexible enough to be applied to large companies as well as to the more numerous small and medium-sized companies. Finally, the orientation chosen by the plan’s designers was towards the determination of financial results for investors and creditors (particularly banks), and the determination of product costs for pricing purposes. Although finding a plan suitable for national accounting was not the primary goal of the committee, several measures were nonetheless adopted which stressed the economic orientation of the accounting reform. The economic concerns of the designers were reflected in the following features of the plan: 1. Classification of companies’ assets according to their eco nomic function or location; 2. In the balance sheet, grouping of accounts into classes that reflected the accounts’ economic function: permanent capi tal, long-term assets, inventories, third-party accounts and financial accounts; 3. The classification of expenses by type, which provided the necessary elements for the study of the economic situation at the company, industry and national levels; 4. The production of information on company operations to complete the financial statements, such as endorsements and commitments, or to facilitate the analysis of certain elements of the balance sheet (depreciation, fixed assets, provisions). Contents o f the 1947 Plan The plan constituted a complete set of accounting procedures, including [Veyrenc, 1950?; Retail, 1951]: 1. A definition of financial and cost accounting; 2. A chart of accounts (see Appendix) and related terminol ogy; 3. A list of the accounts and how they interact; 4. General rules for the application of the plan; 5. Valuation rules for assets; 6. Rules for determining depreciation and provisions;." In Accounting in France (RLE Accounting), 345. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-46.

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"Sales and other revenues 9. Profit and loss accounts and results of operations In fact, there were two charts of accounts: a complete one with ten classes for companies which used cost accounting, and a simplified one without the cost accounting classes (numbers 5, 6 and 7) for others. Due to the integration of cost accounting into the accounting chart, there had to be two formats for the trading account and two for the profit and loss account: one set of state ments classifying expenses by destination (functions) for compa nies using the cost accounting classes, and another classifying ex penses by nature for companies which did not use these classes. The 1942 French Plan was developed on the basis of a docu ment prepared by Chezlepretre, a Vichy government senior civil servant within the Ministere de I’lzconomie Nationale et des Fi nances, who had been trained as a statistician [Standish, 1990, p. 346]. Chezlepretre had probably drawn up his Plan using the 1937 Goering Plan as a starting point since it had the only official chart of accounts in use at the time. In fact, there are similarities be tween the German and the 1942 French charts. In both the German and French charts, cost accounting was integrated with financial accounting. This arrangement of ac counts reflected Schmalenbach's conception, in which the chart of accounts follows the cycle of manufacturing activity: first, capital is raised and invested in fixed and current assets; then, materials are purchased and processed to create products that are sold; and lastly, all accounting elements are assembled in class 9 for the periodic closing of the books. However, even if the German and the 1942 French charts of accounts were similar, the French influence had impact in two areas of the 1942 Plan: product costing and the standard balance sheet. The resulting characteristics were later retained in the 1947 Plan. First the latest innovations in French cost accounting were embodied in the 1942 Plan. The homogeneous sections method, developed and defined by Lieutenant-Colonel Rimailho in a 1928 pamphlet under the aegis of the Commission Generale d'Organisation Scientifique du Travail (C.E.G.O.S.), was to be used in computing product costs. This method was concerned with the allocation of indirect charges to product costs. These charges were to be accumulated in various accounting units or sections (such as a division of the enterprise or a specific activity like distribution). Then, section costs were charged to product costs using a chosen work unit (unite d’oeuvre) as basis of allocation (such as kilome." In Accounting in France (RLE Accounting), 340. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-41.

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Conference papers on the topic "Accounting and control of operations with fixed assets"

Ginting, Triyanda Agustin, and Siti Nurwayuningsih Harahap. "Analysis Internal Control In Order To Design Standard Operating Procedure (Sop) For Fixed Assets Procurement And Management Activites: Case Study on PT ABC." In Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007021508020808.

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Shumakova, Oksana Viktorovna, Oleg Anatolievich Blinov, and Galina Vasilievna Fadeeva. "Fixed assets accounting and control in agricultural organizations." In 5th International research and practice conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-114267.

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Torrealba, Victor A., Alvaro Rey, Geordie Chambers, Michael Goodman, and Andrew Kubitza. "Reservoir Simulation Framework to Evaluate the Potential Benefit of Radial Jet Drilling Technology Accounting for the Risk of Irreversible Radial Collapse." In SPE Western Regional Meeting. SPE, 2022. http://dx.doi.org/10.2118/209279-ms.

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Abstract This study presents a reservoir simulation framework to investigate the oil production uplift performance of Radial Jet Drilling (RJD) technology for a naturally fractured diatomite reservoir undergoing waterflooding. The findings from the study can help better design a field trial and plan Surveillance, Analysis and Optimization (SA&O) activities. The framework allows for the flexible definition of various parameters that control the topology of the RJD well (including number penetrated layers, number of radials per layer, and radial segment length) as well as the pressure drop along the radial segment (including the segment roughness and hydrodynamic diameter). The framework relies on advanced wellbore modeling capabilities that compute the pressure drops inside the well; this allows for the consideration of radial segment collapse whenever the radial segment pressure is below a radial collapse pressure. The simulated behavior relied on a dual porosity dual permeability (DPDK) reservoir model that had been history-matched for primary depletion and waterflooding over a cumulative 72-year period. The RJD well oil production performance is evaluated over a 16-year period controlled with a bottomhole pressure constraint. The model is calibrated to representative type curves in the absence of radials (perforations only case) and in the presence of radials for a specified topology. Once the model has been calibrated, 162 simulation cases are considered to evaluate the sensitivity of the oil production uplift to various model parameters and operational conditions. Radial segment length, radial collapse pressure and number of penetrated layers showed the greatest impact on oil production uplift. Increasing radial segment length and number of penetrated layers and decreasing the radial collapse pressure led to an increase in oil production uplift. We introduced a cumulative radial segment length metric that accounts for the impact of number of penetrated layers, number of radials per layer, and radial segment length. For a fixed cumulative radial segment length, configurations with a higher number of penetrated layers and a lower number of radials per layer led to a higher oil production uplift. The simulation tool and framework developed can be used to assess the potential benefit of the RJD technology, including risks arising from radial segment collapse. For all radial collapse pressure scenarios, a gentle drawdown strategy proved to be the most consistent in terms of oil production uplift performance. Production performance monitoring (e.g., via dedicated test separators) can help identify major radial collapse events as evidenced by discontinuous trends in the oil production rate, gas/oil ratio, and/or water cut.

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Javid, Khalid, Guido Carlos Bascialla, Alvaro Sainz Torre, Hamad Rashed Al Shehhi, Viraj Nitin Telang, Kshudiram Indulkar, and Hamad Al Saati. "Lessons Learnt from a Successful Sampling While Drilling Campaign Delivering Formation Oil Samples and Saturation Pressure Measurements in High H2S Carbonates." In Abu Dhabi International Petroleum Exhibition & Conference. SPE, 2021. http://dx.doi.org/10.2118/207791-ms.

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Abstract As island development strategies gain focus for capitalizing deep offshore assets, limitations like fixed slot location bring about the need for drilling extended reach (ERD) wells with multiple drain holes and complex well geometry to maximize the reservoir coverage for increased production. Pressure testing and reservoir fluid sampling operations require long stationary time and pose a risk of differential sticking. Deploying a pressure testing and fluid sampling tool into the drilling bottom-hole assembly (BHA) helps in maintaining well control through continuous circulation and providing measures to retrieve the tool by rotation and jarring in case of pipe sticking. This paper presents the successful deployment of sampling while drilling tools in three ERD wells drilled using water based and oil based muds to acquire representative formation oil samples from a high H2S carbonate reservoir. The formation oil samples were collected immediately after drilling the well to the target depth for limiting the invasion to collect clean samples in shorter pump-out volume and time. After securing the samples, a phase separation test was performed by fluid expansion in a closed chamber to measure the saturation pressure of the oil. A 30-min long pressure build up was also performed for pressure transient analysis to estimate permeability. Formation fluid samples were collected, while pulling out the drilling BHA, within 12-48 hours of drilling the well by pumping out 100-170 liters of fluid from the formation in 4-6 hours. During clean up, absorbance spectroscopy identifies the fluid phases – gas, oil and water. Prominent trends observed in compressibility, mobility, sound slowness and refractive index measurements add confidence to the fluid identification and provide accurate contamination measurements. Single-phase tanks charged with nitrogen were used to assure quality samples for PVT analysis. The sample tanks are made of MP35N alloy and the flow lines are made of titanium that are both H2S resistant and non-scavenging materials and hence, a separate coat of non-scavenging material was not required. In highly deviated wells, sampling while drilling technology can close the gaps of the conventional wireline operation on pipe conveyed logging in addition to saving 5-days of rig time by eliminating the need for conditioning trips, a dedicated run for pressure testing and sampling and minimizing the risk of stuck pipe and well control incidents The results from downhole fluid analysis and PVT lab are compared in this paper. Going forward, this technology can eliminate the requirement of a pilot hole for pressure testing & sampling by enabling sampling in complex well geometries in landing sections and ERD wells. The paper concludes with discussions on suggested improvements in the tool design and capability and recommendations on best practices to align with the lessons learnt in this sampling while drilling campaign.

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