Управленческий контроль основных средств – фактор устойчивости бизнеса и оптимизации управленческих решений

Abstract

In this article, we aim to explore the specifics of accounting and control of fixed assets within an enterprise. Managerial control is one of the key factors in business stability, and therefore, all fixed assets at an enterprise must be identified through the lens of control. The effectiveness of this area will help accurately assess the value of all fixed assets, write off depreciation, and make managerial decisions. Proper control over the accounting of fixed assets will enable a precise evaluation of both the positive and negative aspects of the enterprise's activities. In this article, we want to highlight the main mistakes made by accountants when working with fixed assets and understand how they can be avoided. CZU: 657.633.5:330.522.2(478); JEL: M41