Accounting, analysis and audit of fixed assets of LME “Green Lviv”
Students Name: Babii Olha
Qualification Level: magister
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: part
Academic Year: 2020-2021 н.р.
Language of Defence: ukrainian
Abstract: Babiy O. I., Khomyak R. L. (head). Accounting, analysis and audit of fixed assets of the enterprise LKP «Zeleniy Lviv». Master’s qualification work. - National University "Lviv Polytechnic", Lviv 2020. Extended annotation. In market conditions, the role of accounting and analysis as the most important means of obtaining complete reliable information about the company’s assets, including fixed assets, is growing significantly.[1] Fixed assets are the material and technical base of production, the foundation of its improvement and development. This process occurs both by building the capacity of fixed assets and by increasing the efficiency of their use. [2] There are many issues related to fixed assets as an object of accounting in the modern economy: insufficient competitiveness of products due to excessive physical and moral wear of equipment; incomplete capacity utilization; unreasonable fragmentation of property complexes; low return on investment and investment activity; insufficient real estate valuation. [3] The impact of accounting for fixed assets on both the financial condition of economic entities and the quality of reporting is increasing. It can be argued that fixed assets in today’s conditions are becoming a significant object of audit for many companies. [4] The object of research is accounting, analysis and audit of fixed assets at the enterprise LKP «Zeleniy Lviv». The subject of research - the organization and methods of accounting, analysis and audit of fixed assets of the enterprise LKP «Zeleniy Lviv». The purpose of the study: research of features of the organization of accounting, analysis and audit of fixed assets at the enterprise, determining the effectiveness of fixed assets at the enterprise LKP «Zeleniy Lviv», as well as analysis of economic activity, identifying shortcomings in the accounting process and making proposals to improve efficiency. Research results. Considering the methodological and practical aspects of accounting for fixed assets at the enterprise LKP «Zeleniy Lviv» for 2015-2019 and summarizing the results, we can conclude that the fixed assets of this enterprise are in satisfactory condition. However, LKP «Zeleniy Lviv» needs to continue to improve the fixed assets accounting system and upgrade obsolete equipment, as this will increase the efficiency of fixed assets. For the normal functioning of the enterprise must be provided with the necessary fixed assets, as well as be able to skillfully and effectively use them for further development and future profits. Also, thanks to the constant analysis of the efficiency of the use of fixed assets can improve the performance of the enterprise. [5] Analysis of the composition and structure of fixed assets will provide management with information on the composition of fixed assets and the relationship between their groups, will identify trends in the structure of fixed assets by groups. [6] Comparison with the average indicators will allow to take appropriate measures to restore the optimal share of machinery and equipment as the most active part of fixed assets, as well as to determine the extent of the impact of these changes on the use of fixed assets. [7] Key words - fixed assets, analysis of the efficiency of use of fixed assets, the provision of the enterprise with fixed assets. List of sources used. 1. Belinska OV Accounting: a textbook / OV Belinska, VO Odnolko. - Odessa, 2013. - 149 p. 2. Accounting in the fields of economics: Textbook. for students. higher textbook lock / VB Zakhozhay, MF Bazas, MM Matyukha, VM Bazas; For order. VB Zakhozhaya, MF Bazasya. - K .: MAUP, 2013. - 968 p.– [Electronic resource]: http://fingal.com.ua/content/view/253/35/1/1/#1345 3. Accounting, analysis and audit: textbook. manual / [E.M. Romaniv, S.V. Priymak, S.M. Goncharuk and others]. - Lviv: LNU named after Ivan Franko, 2017. - 772 p. 4. Podolyanchuk OA Methods and analysis of the audit of accounting for fixed assets / O.A. Podolyanchuk, GM Khimich // Collection of scientific works of VNAU. Series: Economic Sciences. — 2012. — № 4 (70) .— p. 76–80 5. Butynets TA Fixed assets: the point of view of the economist / TA Butynets // Problems of theory and methodology of accounting, control and analysis. - 2012. - P. 22–36. 6. Organization and methods of economic analysis: a textbook for bachelors of all areas of training / LO Boyko, RM Volchek, NA Volkova [etc.]. - Odessa: Atlant, 2010. - 351 p. 7. Chernysh SS Economic analysis: Textbook. way. - K: Center for Educational Literature, 2010. - 312 p.