List of publications on a keyword: «fixed assets»

The article presents arguments justifying the need for regular control procedures of fixed assets. The paper explains the impact on the reliability in the light of such factors as the degree of automation of accounting data, the human factor, the specifics of the internal reporting and accounting policy. The requirements for the implementation of analytical procedures in the conduct of internal audit of fixed assets are formulated.

The authors proceeding from Marx's two product model of public reproduction consider: 1) necessary and additional labour and working hours; 2) necessary and a surplus value; 3) productive force and labour productivity; 4) division 1 (manufacture of the capital) and division 2 (manufacture of the income); 5) a fixed capital (public means of work), as productive force of a society and the income (consumer goods or vital means of a society), as a working capital of a society. The researches also show the structural formula of the end-product of society.

In this work, a brief overview of the essence of fixed assets the structure of fixed assets, given their classification. The article presents the systematization of the concept of «basic production assets» company. The main characteristics of the basic production assets, identified ways of improving. The paper also describes the main indicators of efficiency of use of fixed assets, their depreciation and amortization, the law of reproduction of fixed capital. Also at the end of the written article presents the findings on the topic of this research.