Melitopol, Boghdan Khmelnitsky Avenue, 18. Room 2.205
Tel .: +380 (619) 423201
e-mail: feb@tsatu.edu.ua
Science publications
| Title | CLASSIFICATION OF FIXED ASSETS IN ENTERPRISE UNDER THE UNCERTAINTY AS A SOURCE OF ACCOUNTING AND ANALYTICAL INFORMATION |
| Аuthor(s) | Marharyta Sharko, Doctor of economics, Professor, Honored Worker of Science and Technology of Ukraine Kherson National Technical University, Ukraine Svitlana Prokhorchuk, PhD in Economics sciences, Professor International University of Business and Law, Ukraine Nadiia Advokatova, PhD in Economics sciences, Associate Professor Kherson State Agrarian University, Ukraine |
Аnbstract. |
The economic statement of formalization and realization of fixed assets in the conditions of unpredictable influence of the external environment on the functioning of production facilities is presented. It is proved that during the functioning of enterprises in the conditions of uncertainty, a number of significant problems have to be overcome, the main ones being financing and logistical support of the degree of balance of supply and demand, the level of stability of the basic parameters of the market, the strength and scope of competition. However, this process is stochastic and is constantly influenced by a variety of conflicting factors. The analysis of supply and demand disparities warns of a changing market situation and is taken into account in the reproduction and efficiency of use of fixed assets. |
| Keywords | fixed assets, classification, depreciation, uncertainty, management, accounting, information. |
| Download | pdf (C. 171-177) |
