Методичні аспекти облікового забезпечення процесу експлуатації основних засобів будівельних підприємств

Abstract

Досліджено теоретичні та практичні питання обліку процесу експлуатації основних засобів будівельних підприємств. Проведено порівняльний аналіз основних положень нормативних документів з обліку амортизації основних засобів. Здійснено спробу усунення розбіжностей між фінансовим та податковим обліком на будівельних підприємствах. The theoretical and practical issues of accounting basic means during the operation of building enterprises have been investigated. To properly reflect in the account of the process must consider it as a set of operations, ensuring the use of fixed assets in order to obtain economic benefits. The process of direct use of rolling stock basic means preceding holding technical operations related to the implementation of measures to prepare for the use fixed assets storage and transportation (moving objects to the construction site, internal displacement, etc.). Separation of such actions caused by specific character of activity building enterprises. Directly use of fixed assets building enterprises is the fulfillment of individual works, according to their purpose and characteristics. They are characterized by a succession of their technical condition over time. These processes lead to the wear and tear fixed assets deterioration of performance, damage and breakage. Therefore, for elimination listed shortcomings, it is necessary operations, which provide uninterrupted exploitation of fixed assets to maintain the assets in good working order, including the maintenance work; to restore their performance - repair; to improve the performance of fixed assets - modernization, renovation, modification. As a result of research on the process of exploitation fixed assets building enterprises singled out individual components of the accounting system this process. It will be promote a more complete description of the accounting system. The comparative analysis of the main provisions of normative documents on accounting depreciation of fixed assets. Was attempted resolve differences between financial and tax accounting for building enterprises.