Физкультурно-спортивные сооружения как объект бухгалтерского учета

Abstract

The most relevant at the present time is the problem of transition to the practice of effective management of physical-sports facilities, aimed at increasing the efficiency of budget spending in this area, as well as the solution of fundamental questions about the readiness of physical-sports facilities for the effective use in business activities without the involvement of budget financing. In order to develop complex accounting and analytical support for the management of sports and sports facilities, it is necessary to allocate them in a separate object of accounting and management. CZU: 657:725.8