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ОЦЕНКА УРОВНЯ ТЕХНИЧЕСКОГО СОСТОЯНИЯ ОСНОВНЫХ СРЕДСТВ ПРЕДПРИЯТИЯ И ЕЕ ВЛИЯНИЕ НА БУХГАЛТЕРСКУЮ ОТЧЕТНОСТЬ // Estimation of the level of technical state of enterprise’s fixed assets and its influence on accounting reporting

Author

Listed:
  • Слапик, Юлия Николаевна

    (Брестский государственный технический университет)

Abstract

Classification of enterprise’s expenses on maintaining enterprise’s assets in working state has been presented as well as methods of justifying minimal expenses on maintaining and repairing fixed assets, needed to maintain their technical state, has been suggested. Приведена классификация затрат предприятия на поддержание активов предприятия в работоспособном состоянии, предложена методика обоснования минимальной величины затрат на обслуживание и ремонты основных средств, необходимой для поддержания их технического уровня.

Suggested Citation

  • Слапик, Юлия Николаевна, 2011. "ОЦЕНКА УРОВНЯ ТЕХНИЧЕСКОГО СОСТОЯНИЯ ОСНОВНЫХ СРЕДСТВ ПРЕДПРИЯТИЯ И ЕЕ ВЛИЯНИЕ НА БУХГАЛТЕРСКУЮ ОТЧЕТНОСТЬ // Estimation of the level of technical state of enterprise’s fixed assets and its influence ," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 19(1).
    • Handle: RePEc:scn:000pbo:43308
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