THE SYSTEM OF FIXED AND CURRENT ASSETS OF THE MACHINE-BUILDING COMPLEX OF UKRAINE

Authors

  • Nadiya Yefimenko The Bohdan Khmelnytsky National University of Cherkasy

Keywords:

Machine-building, fixed assets, current assets, national accounts, production process, branch reproduction, competitiveness.

Abstract

The article analyses the system of current assets in the machine-building complex as a type of economic activity taking into account its internal and external production factors. The author singles out the problem zones in the accounting asset classification system of enterprises, as well as corroborates the need for accounting optimization giving consideration for the specifics of technological production cycle, asset conversion cycle, and development of a differentiated approach to allocation of funds in the system of management.

References

Баканов М. И., Шеремет А. Д. Теория экономического анализа. – М.: Финансы и статистика, 1993.

Палий В. Ф. Основной капитал и оборотные материальные активы. – М.: Бератор-Пресс, 2003. – 200 с. – (Новое в бух. учете).

Системный анализ в экономике и организации производства / Градов А. П. – М.: Наука, 1998.

Статистичний щорічник України за 2005 рік. Державний комітет статистики України.

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How to Cite

Yefimenko, Nadiya. “THE SYSTEM OF FIXED AND CURRENT ASSETS OF THE MACHINE-BUILDING COMPLEX OF UKRAINE”. Journal of European Economy, vol. 6, no. 3, Sept. 2007, pp. 326-38, https://jeej.wunu.edu.ua/index.php/enjee/article/view/85.

Issue

Vol. 6 No. 3 (2007): JOURNAL OF EUROPEAN ECONOMY

Section

MICROECONOMICS

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