SYSTEMIZATION AND GROUPING OF RESTORING WORKS OF MAIN ACTIVITIES IN ACCOUNTING PRACTICE OF MANAGEMENT MUNICIPAL AND MANAGING COMPANIES
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 5
Abstract
The question of systematization and grouping of restoration works on management of fixed assets through management of utility companies and management companies is not fully understood, since the functions of property management in our country are new legislative norms. In addition, newly created municipal municipal companies and management companies have a shortage of new accounting personnel, so the experts of predecessors – residential services are involved. Consequently, the issue under investigation has a definite relevance, since aspects of accounting should be considered in a different approach. This publication covers some provisions on the systematization of restorative works in the accounting of fixed assets in the practice of management municipal and management companies. The classification of improvement and repair works concerning a housing stock, adjacent territories and objects of external improvement is considered. The grouping of improvements of vehicles that are in operation of the indicated economic entities is investigated.
Authors and Affiliations
A. F. Gumenyuk
Keywords
Related Articles
- EP ID EP581121
- DOI -
- Views 53
- Downloads 0
METHODOLOGY OF STRATEGIC EVALUATION OF THE NATIONAL ECONOMY
The paper formed a methodology of strategic assessment of the national economy. The proposed strategic evaluation phases characteristic of the national economy under globalization. The technological process of strategic...
ORGANIZATIONAL AND ECONOMIC PROTECTION OF STRATEGIC MARKETING AT THE ENTERPRISE
The article reveals the theoretical and methodical bases organizationally-economic providing of the strategic marketing on the enterprises of hotel-restaurant business. Investigational the globalization mediocrity habita...
FEATURES OF FORMATION AND FORMS OF IMPLEMENTATION OF MARKETING STRATEGIES OF AGRICULTURAL ENTERPRISES
The article defines the importance of marketing activity in the development of agrarian enterprises. Its factors and level of realization are revealed. The grouping of agrarian enterprises is done according to the level...
SMALL BUSINESS AS ONE OF THE IMPORTANT FACTORS IN THE FORMATION OF INCOMES OF HOUSEHOLDS IN THE COUNTRY
The structure of household income was studied in this article. The income from business activities and self-employment as the main types of income for small and micro businesses was analyzed. The author has defined the b...
ПРОБЛЕМИ ТА ПЕРСПЕКТИВИ НАЦІОНАЛЬНОЇ БОРГОВОЇ БЕЗПЕКИ В КОНТЕКСТІ ЄВРОПЕЙСЬКОГО ДОСВІДУ
Досліджено стан, проблеми, перспективи національної боргової безпеки в Україні в умовах євроінте- грації. Систематизовано основні критерії оцінки боргової безпеки Світового банку, МВФ, ЄС та згідно з національним законод...