“Asset” için 33 makale
International Journal InternaukaCilt 2018/14, Sayı 14
The concept of internal control, goals and tasks of internal control are considered. The method of internal control of main assets of the enterprise is given.
International Journal InternaukaCilt 2018/3, Sayı 3
The approaches to the classification of intangible assets as a specific resource of the enterprise and the object of accounting were investigated. Problematic aspects of existed classification are considered and proposed ways of their solution by scientists-economists.
International Journal InternaukaCilt 2018/10, Sayı 10
The methods of calculation of leasing payments at the enterprise are investigated. Calculations of lease payments on specific equipment of the enterprise are carried out. A comparison of charts of permanent lease payments at the enterprise is carried out.
International Journal InternaukaCilt 2018/3, Sayı 3
The Article considers the theoretical essence of the company’s current capital. Indicated that for the national economy, the term "current capital" is relatively new, more familiar and used was the term "negotiable remedies", which became active in the legislative and …
International Journal InternaukaCilt 2018/4, Sayı 4
The main problems of estimation of biological assets in agrarian enterprises are highlighted. The critical assessment of the theory and practice of using the valuation of biological assets and agricultural products at fair value is given. The advantages and disadvantages …
International Journal InternaukaCilt 2018/4, Sayı 4
The features of the methodology and procedure for inventory accounting as an integral part of the current assets of domestic enterprises are determined. The structure (blocks) of the accounting policy of the enterprise for inventory accounting and its elements are …
International Journal InternaukaCilt 2017/15, Sayı 15
The article broadens the theoretical and practical aspects of the accounting of fixed assets. The ways of solving problems and discussion questions of classification, estimation, accounting of fixed assets and depreciation in Ukraine in comparison with foreign experience are substantiated.
International Journal InternaukaCilt 2016/12, Sayı 2
The article is devoted the differences in the preparation of information on impairment of assets in the financial statements according to international and national standards of Ukraine. The inaccuracy of the official Ukrainian translation of key term IAS 36 “impairment …
Uluslararası Türkçe Edebiyat Kültür Eğitim (TEKE) DergisiCilt 2017/6, Sayı 3
Bu araştırmanın amacı, 4. sınıf Sosyal Bilgiler dersi kültür ve miras öğrenme alanında kültürel varlıklarla ilgili kazanımların yer aldığı konuların ders işleniş sürecini incelemektir. Bu amaç doğrultusunda Ağrı ilinde yer alan 1’i devlet okulu ve 1’i özel okul olmak üzere …
International Journal InternaukaCilt 2017/6, Sayı 6
The article examines the problem of polymorphism of interpretation the economic nature, forms and sources of financial resources the exist of entities of agricultural sector in the national economy. It was identified as a priority the issue identification of financial …
International Journal InternaukaCilt 2017/6, Sayı 6
Тhis article discusses the reporting structure of the leasing companies, as well as differences this reporting from the reporting standard of borrowers, the nature and characteristics of various types of leasing, various reflections of the leased asset.
International Journal InternaukaCilt 2017/7, Sayı 7
Profit transport companies distributed in accordance with the law and statute documents. To ensure development and realization of innovative economic potential should intensify the process of optimizing the distribution of net profits. The direction the profit transport companies on the …
International Journal InternaukaCilt 2017/2-legacy-2807, Sayı 2
Are studied trends in the market of the collective investment in the European Union and Ukraine.
Theoretical & Applied ScienceCilt 2014/20, Sayı 12
Установлена зависимость между наличием ресурсов и эффективностью их использования. Оценено влияние скорости производственного процесса, эффективности коммерческих операций и структурных соотношений в активах и пассивах на общую эффективность бизнеса. Дана количественная оценка влияния этих факторов.
International Journal of Sport, Exercise and Training SciencesCilt 2017/3-legacy-2794, Sayı 1
Amaç: Bu çalışma, farklı spor branşlarındaki bedensel engelli bireylerin atılganlık durumlarının karşılaştırılması amacıyla yapılmıştır. Materyal ve Yöntem: Çalışmaya, Bedensel Engelli Spor Kulüpleri’nde spor yapmakta olan toplam 60 kişi (35 atletizmci ve 25 yüzücü) gönüllü olarak katılmıştır. Katılımcıların, yaş ortalamaları 19,73±5,08, …
Anemon Muş Alparslan Üniversitesi Sosyal Bilimler DergisiCilt 2016/4, Sayı 1
Klasik varlık fiyatlama modeli (CAPM), risk ile getiri arasında doğrusal bir ilişki olduğunu önermektedir. Beta katsayısı bu ilişkide varlıkların maruz kaldıkları sistematik risk seviyesini ölçer. Dolayısıyla riskin yüksek olması durumu varlığın getirisinin yüksek olmasını gerektirmektedir. Fakat bu model üzerine yapılan …
International Journal InternaukaCilt 2016/12, Sayı 2
In the article the questions of increase of demand for products of a goat, the study of which actualizes the issues of improvement of existing and creation of new mechanisms of regulation of development of goat breeding in Ukraine. Reasonably …
International Journal InternaukaCilt 2016/12, Sayı 2
In the article the feature for accounting of fixed assets in small companies in terms of the Tax Code and changes in the basic regulations.
International Journal InternaukaCilt 2016/9, Sayı 9
It’s investigated the different approaches and formed recommendations for strengthening the role of depreciation in the intensification of reproduction of the railway company’s fixed assets.
International Journal InternaukaCilt 2016/1, Sayı 1
In the article, the method of internal control specialized working assets enterprise’s of the hotel and restaurant business is researched. The main objectives of the control system the researching subjects are characterized. The internal reporting forms, making it possible to …
Traektoriâ naukiCilt 2015/1-legacy-2329, Sayı 5
The article researches the theoretical and practical aspects of estimation of intellectual resources of industrial enterprises and proposes the method of estimation of efficiency of the use of intellectual resources.
International Journal InternaukaCilt 2015/9, Sayı 9
In the article reviewes the economic substance of depreciation of fixed assets.
International Journal InternaukaCilt 2015/8-legacy-1173, Sayı 8
The article investigates the legal provision essence of fixed assets and their accounting classification.
Theoretical & Applied ScienceCilt 2015/29, Sayı 9
Определены основные факторы, влияющие на эффективность предпринимательской деятельности. Объяснена сущность их влияния и обоснована необходимость их комплексного учета. Проведен анализ сбалансированности развития конкретного предприятия. По результатам анализа предложены конкретные мероприятия по повышению эффективности его деятельности.
European ResearcherCilt 2015/15, Sayı 98
Одним из наиболее весомых факторов последнего десятилетия, оказывающих значительное влияние на промышленное развитие Украины, наряду с финансово- экономическим кризисом и политической нестабильностью, была и остается высокая цена на природный газ. За период 2005-2013 гг. ее уровень для промышленных потребителей в …