operating expenses

Analysis of the Enterprise Operating Expenses and Ways of Improvement of Their Accounting

Activities of industrial enterprises are associated with continuous consumption of certain types of resources, so expense accounting plays a crucial role in determining the enterprise efficiency. Accounting procedures occupy a key place in information support system of any enterprise, since the original information on the enterprise activities in the form of financial statements and internal documentation (source documents, journals and ledgers) is essential in order to meet the needs of internal and external users.

Special cases of the use of direct capitalization of income method in the evaluation of real estate

Purpose. An urgent solution to the problem is to overcome the impact of inflation to determine the value of the property. The purpose of research is to derive mathematical relationships for the transition of the economy of Ukraine. Methodology. The methodical approach based on the capitalization of net income used for the valuation of real estate, which is bought and sold based on its ability to make a profit, and aims to determine the property value as the current value of future income. The approach is based on the expectations of the principles of supply and demand substitution.