PROBLEMS OF INVENTORY OF FIXED ASSETS
The inventory of fixed assets is a mandatory and responsible procedure for monitoring the safety of the organization's assets. The inventory is carried out by order of the head, with approval of the composition of the inventory commission and the timing of the inventory. The paper presents organization features analysis and main stages of the inventory, identifies factors affecting the complexity and duration of the procedure. At most enterprises, this process is carried out manually on paper carriers, which, with a large number of fixed assets per one materially responsible person, creates a number of difficulties and problems in collecting data, verifying actual data with credentials and formatting results. The authors have identified problems that arise from manual inventory, which cause high labor costs and low property control.