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Анотація
In the article economic publications on the issues of a concept, classification and efficiency of use of
the fixed assets of the enterprise have been considered. The essence of the category "fixed assets" and their
classification in the economic literature and by normative sources have been determined. The directions of
realization of the fixed assets analysis have been distinguished and indices for realization of the analysis
have been systematized.
the fixed assets of the enterprise have been considered. The essence of the category "fixed assets" and their
classification in the economic literature and by normative sources have been determined. The directions of
realization of the fixed assets analysis have been distinguished and indices for realization of the analysis
have been systematized.
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Для цієї мови відсутні ключові слова
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Як цитувати
Stupnytska, T., & Gulavska, K. (2017). FIXED ASSETS OF THE ENTERPRISE: ASPECTS OF THEORETICAL APPROACHES TO DETERMINATION OF CONCEPT AND EFFICIENCY OF THEIR USE. Food Industry Economics, 9(2). https://doi.org/10.15673/fie.v9i2.641
Розділ
Сучасні проблеми економіки підприємств
Посилання
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z0789-15 ) . Retrieved May 1 1 , 2017, from http://zakon4.rada.gov.ua/laws/show/z0288-00.
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from http://zakon4.rada.gov.ua/laws/show/929_014.
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standartamy. K.: Alerta.
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6. Fedorets M.S. (2012). Bukhhalterskyi oblik. Donetsk: DonNUET.
7. Lyshylenko O. V. (2009). Bukhhalterskyi oblik. K.: TsUL
8. Chebanova N.V. (2002). Bukhhalterskyi finansovyi oblik: K.: Vydavnychyi tsentr «Akademiia».
9. Boiko V.M. (1995). Biznes: slovnyk-dovidnyk. K.: Ukraina.
10. Khom’iak R. L., Lemishivskyi V. I. (2007). Bukhhalterskyi oblik v Ukraini. Lviv: Natsionalnyi universytet
«Lvivska politekhnika ».
11. Biblioteka ekonomista onlain . Retrieved May 11 , 2017, from http://library.if.ua/book/47/3426.html.
12. Shvydanenko H.O., Vasylkov V.H., Honcharova N.P. (2009). Ekonomika pidpryiemstva. K.: KNEU.
13. Poddierohin A.M., Bilyk M.D., Buriak L.D. (2002). Finansy pidpryiemstv. K.: KNEU.
14. Stupnytskaia, T. M. (2010). Otsenka chastnыkh pokazatelei эffektyvnosty yspolzovanyia osnovnoho kapytala . Naukovyi visnyk ODEU. Vseukrainska asotsiatsiia molodykh naukovtsiv: Zb. nauk. prats, 13(114), 3-11 .
http://search.ligazakon.ua/l_doc2.nsf/link1 /JF5H901 V.html.
2. "Polozhennia (standart) bukhhalterskoho obliku 7 «Osnovni zasoby» : stanom na 18.06.2015r., № 573 (
z0789-15 ) . Retrieved May 1 1 , 2017, from http://zakon4.rada.gov.ua/laws/show/z0288-00.
3. Mizhnarodnyi standart bukhhalterskoho obliku 16 «Osnovni zasoby» IASB." Retrieved May 11 , 201 7,
from http://zakon4.rada.gov.ua/laws/show/929_014.
4. Ohiichuk, M. F., Plaksiienko, V. I., & Belenkova, M. I. Finansovyi ta upravlinskyi oblik za natsionalnymy
standartamy. K.: Alerta.
5. Butyntsia, F. F. (2009). Bukhhalterskyi finansovyi oblik (Vol. 8). Zhytomyr: Ruta.
6. Fedorets M.S. (2012). Bukhhalterskyi oblik. Donetsk: DonNUET.
7. Lyshylenko O. V. (2009). Bukhhalterskyi oblik. K.: TsUL
8. Chebanova N.V. (2002). Bukhhalterskyi finansovyi oblik: K.: Vydavnychyi tsentr «Akademiia».
9. Boiko V.M. (1995). Biznes: slovnyk-dovidnyk. K.: Ukraina.
10. Khom’iak R. L., Lemishivskyi V. I. (2007). Bukhhalterskyi oblik v Ukraini. Lviv: Natsionalnyi universytet
«Lvivska politekhnika ».
11. Biblioteka ekonomista onlain . Retrieved May 11 , 2017, from http://library.if.ua/book/47/3426.html.
12. Shvydanenko H.O., Vasylkov V.H., Honcharova N.P. (2009). Ekonomika pidpryiemstva. K.: KNEU.
13. Poddierohin A.M., Bilyk M.D., Buriak L.D. (2002). Finansy pidpryiemstv. K.: KNEU.
14. Stupnytskaia, T. M. (2010). Otsenka chastnыkh pokazatelei эffektyvnosty yspolzovanyia osnovnoho kapytala . Naukovyi visnyk ODEU. Vseukrainska asotsiatsiia molodykh naukovtsiv: Zb. nauk. prats, 13(114), 3-11 .