The Accounting and Analytical Provision of Management of the Non-Material Assets of Enterprise
The article is aimed at examining the economic ground of the formation of information-analytical provision for the management of non-material assets of enterprises. A review of normative and professional literature showed that the concept of«non-material assets» is used in terms of their use as prop...
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Research Centre of Industrial Problems of Development of NAS of Ukraine
2020-10-01
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Online Access: | https://www.business-inform.net/export_pdf/business-inform-2020-10_0-pages-286_293.pdf |
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doaj-a85776986886433994a99a2bb3c891e72020-12-24T12:11:14ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592311-116X2020-10-011051328629310.32983/2222-4459-2020-10-286-293The Accounting and Analytical Provision of Management of the Non-Material Assets of EnterpriseMelnychuk Maryna O.0https://orcid.org/0000-0002-2113-3676Kryshtopets Yuliia M. 1Kharkiv Institute of Trade and Economics of Kyiv National University of Trade and EconomicsKharkiv Institute of Trade and Economics of Kyiv National University of Trade and EconomicsThe article is aimed at examining the economic ground of the formation of information-analytical provision for the management of non-material assets of enterprises. A review of normative and professional literature showed that the concept of«non-material assets» is used in terms of their use as property of the owner, which has no materially reserved form and can be identified in the following way: as means of work – resources with a term of use for more than one year in order to obtain economic benefits for the enterprise; as objects of intellectual property rights. In order to strengthen the significance of information about non-material assets, their classification for accounting and economic analysis purposes by a number of features and relevant types is closer defined, allowing to form and provide disclosure in the financial statements. For modern domestic accounting methodology, accounting policy on a separate accounting object is a priority, so the article proposes a generalized architecture of accounting policy on non-material assets in the following three blocks: general, methodical, organizational and technical parts. Each block is imbued with with basic components that ensure the implementation of accounting policy on non-material assets at the enterprise. Taking into consideration the accounting objects concerning non-material assets of the enterprise, both external and internal factors that influence the elements of accounting policy are generalized. It is recommended to introduce a system of analytical accounting of accounting nomenclatures on the following objects of non-material assets: capital investments, identifiable objects and not always identified objects. The main directions of economic analysis of non-material assets at the enterprise are formed by developing the appropriate algorithm. The proposed algorithm can be used for carrying out analysis along with formation of analytical indicators on non-material assets in order to substantiate managerial decisions in the system of implementation of the enterprise’s development strategy.https://www.business-inform.net/export_pdf/business-inform-2020-10_0-pages-286_293.pdfenterprisenon-material assetsaccounting policyclassificationanalysis |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Melnychuk Maryna O. Kryshtopets Yuliia M. |
spellingShingle |
Melnychuk Maryna O. Kryshtopets Yuliia M. The Accounting and Analytical Provision of Management of the Non-Material Assets of Enterprise Bìznes Inform enterprise non-material assets accounting policy classification analysis |
author_facet |
Melnychuk Maryna O. Kryshtopets Yuliia M. |
author_sort |
Melnychuk Maryna O. |
title |
The Accounting and Analytical Provision of Management of the Non-Material Assets of Enterprise |
title_short |
The Accounting and Analytical Provision of Management of the Non-Material Assets of Enterprise |
title_full |
The Accounting and Analytical Provision of Management of the Non-Material Assets of Enterprise |
title_fullStr |
The Accounting and Analytical Provision of Management of the Non-Material Assets of Enterprise |
title_full_unstemmed |
The Accounting and Analytical Provision of Management of the Non-Material Assets of Enterprise |
title_sort |
accounting and analytical provision of management of the non-material assets of enterprise |
publisher |
Research Centre of Industrial Problems of Development of NAS of Ukraine |
series |
Bìznes Inform |
issn |
2222-4459 2311-116X |
publishDate |
2020-10-01 |
description |
The article is aimed at examining the economic ground of the formation of information-analytical provision for the management of non-material assets of enterprises. A review of normative and professional literature showed that the concept of«non-material assets» is used in terms of their use as property of the owner, which has no materially reserved form and can be identified in the following way: as means of work – resources with a term of use for more than one year in order to obtain economic benefits for the enterprise; as objects of intellectual property rights. In order to strengthen the significance of information about non-material assets, their classification for accounting and economic analysis purposes by a number of features and relevant types is closer defined, allowing to form and provide disclosure in the financial statements. For modern domestic accounting methodology, accounting policy on a separate accounting object is a priority, so the article proposes a generalized architecture of accounting policy on non-material assets in the following three blocks: general, methodical, organizational and technical parts. Each block is imbued with with basic components that ensure the implementation of accounting policy on non-material assets at the enterprise. Taking into consideration the accounting objects concerning non-material assets of the enterprise, both external and internal factors that influence the elements of accounting policy are generalized. It is recommended to introduce a system of analytical accounting of accounting nomenclatures on the following objects of non-material assets: capital investments, identifiable objects and not always identified objects. The main directions of economic analysis of non-material assets at the enterprise are formed by developing the appropriate algorithm. The proposed algorithm can be used for carrying out analysis along with formation of analytical indicators on non-material assets in order to substantiate managerial decisions in the system of implementation of the enterprise’s development strategy. |
topic |
enterprise non-material assets accounting policy classification analysis |
url |
https://www.business-inform.net/export_pdf/business-inform-2020-10_0-pages-286_293.pdf |
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