The methodical aspects of accounting ensuring the process of exploitation basic means of building enterprises


Pylypiv N.I., Matieshin M.M.

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 promotea
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.