ТЕОРЕТИЧНІ ЗАСАДИ ОРГАНІЗАЦІЇ ОБЛІКУ ОСНОВНИХ ЗАСОБІВ
Substantiated and solved the basic questions of organization of account of the fixed assets. The analysis of possible ways of improving the accounting for fixed assets. Detected problems hindering the process of production management and reduce the efficiency of the fixed assets. The influence of fixed assets for agriculture financial and economic indicators of the national economy. On the basis of undertaken studies recommendations are given in relation to the improvement of organization of account of the fixed assets. Detected factors on that organization of account of the fixed assets must be built in an order to facilitate a management process.