title: ÐÑÐ°ÐºÑÐ¸ÐºÐ° ÑÑÐµÑÐ° Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ ÑÑÐ´Ð¾ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: The practice of accounting for fixed assets in organizations of the shipbuilding industry
Creators: name: ÐÐ½Ð¸ÑÐ¸Ð¼Ð¾Ð²Ð°, ÐÐ¸ÐºÑÐ¾ÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2025
Subjects: Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÑÐµÐ´ÑÑÐ²Ð°
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
ÑÑÐ´Ð¾ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð°Ñ Ð¾ÑÑÐ°ÑÐ»Ñ
Ð³Ð¸Ð´ÑÐ¾ÑÐµÑ Ð½Ð¸ÑÐµÑÐºÐ¸Ðµ ÑÐ¾Ð¾ÑÑÐ¶ÐµÐ½Ð¸Ñ
Ð¿ÐµÑÐµÑÐ¼Ð¾ÑÑ ÑÑÐ¾ÐºÐ° Ð¿Ð¾Ð»ÐµÐ·Ð½Ð¾Ð³Ð¾ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ
Ð°Ð¼Ð¾ÑÑÐ¸Ð·Ð°ÑÐ¸Ñ
fixed assets
accounting
shipbuilding
hydraulic structures
revision of useful life
depreciation

description: ÐÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: ÑÑÐµÑ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² ÑÑÐ´Ð¾ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. Ð¦ÐµÐ»Ñ: ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¸ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸ÑÑ ÑÑÐ´Ð¾ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸. Ð ÑÐ°Ð±Ð¾ÑÐµ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ ÐºÐ°Ðº Ð¾Ð±ÑÐµÐ½Ð°ÑÑÐ½ÑÐµ Ð¼ÐµÑÐ¾Ð´Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ, ÑÐ°Ðº Ð¸ Ð¼ÐµÑÐ¾Ð´Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð°. ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð° Ð°Ð²ÑÐ¾ÑÑÐºÐ°Ñ Ð¼Ð¾Ð´ÐµÐ»Ñ Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹ ÑÑÐ´Ð¾ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸, ÐºÐ¾ÑÐ¾ÑÐ°Ñ Ð¿ÑÐµÐ´ÑÑÐ¼Ð°ÑÑÐ¸Ð²Ð°ÐµÑ Ð¾ÑÐºÑÑÑÐ¸Ðµ 3-Ñ ÑÑÐ¾Ð²Ð½ÐµÐ¹ Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¸Ñ ÑÑÐµÑÐ¾Ð². ÐÐ±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð° Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ÑÑÑ Ð¸ ÑÐ°ÑÐºÑÑÑ Ð°Ð»Ð³Ð¾ÑÐ¸ÑÐ¼ ÐºÐ¾ÑÑÐµÐºÑÐ¸ÑÐ¾Ð²ÐºÐ¸ ÑÑÐ¼Ð¼ Ð½Ð°ÑÐ¸ÑÐ»ÐµÐ½Ð½Ð¾Ð¹ Ð°Ð¼Ð¾ÑÑÐ¸Ð·Ð°ÑÐ¸Ð¸ Ð² Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¼ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¼ ÑÑÐµÑÐµ Ð¿ÑÐ¸ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸Ð¸ ÑÑÐ¾ÐºÐ° Ð¿Ð¾Ð»ÐµÐ·Ð½Ð¾Ð³Ð¾ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð´Ð»Ñ Ð³Ð¸Ð´ÑÐ¾ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ñ ÑÐ¾Ð¾ÑÑÐ¶ÐµÐ½Ð¸Ð¹ Ñ Ð½ÐµÐ¾ÐºÐ¾Ð½ÑÐ°ÑÐµÐ»ÑÐ½Ð¾ ÑÑÑÐ°Ð½Ð¾Ð²Ð»ÐµÐ½Ð½ÑÐ¼ ÑÑÐ¾ÐºÐ¾Ð¼ Ð¿Ð¾Ð»ÐµÐ·Ð½Ð¾Ð³Ð¾ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ. ÐÐ½Ð°Ð»Ð¸Ð· Ð¸ Ð¾Ð±ÑÐ°Ð±Ð¾ÑÐºÐ° Ð´Ð°Ð½Ð½ÑÑ, Ð¿Ð¾ÑÑÑÐ¾ÐµÐ½Ð¸Ðµ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð¿Ð¾Ð»ÑÑÐµÐ½Ð½ÑÑ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð³ÑÐ°ÑÐ¸ÐºÐ¾Ð² Ð¸ Ð´Ð¸Ð°Ð³ÑÐ°Ð¼Ð¼, ÑÐ°ÑÑÐµÑ Ð°Ð¼Ð¾ÑÑÐ¸Ð·Ð°ÑÐ¸Ð¸ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ², ÑÐ°ÑÑÐµÑ Ð¿ÑÐ¾Ð³Ð½Ð¾Ð·Ð½ÑÑ Ð·Ð½Ð°ÑÐµÐ½Ð¸Ð¹, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¾ÑÐµÐ½ÐºÐ° ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð² ÑÐ°Ð±Ð¾ÑÐµ Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»Ð¸ÑÑ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¿Ð°ÐºÐµÑÐ° MS Office (Excel). Ð ÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¼Ð¾Ð³ÑÑ Ð±ÑÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ Ð² Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÑÑÐ´Ð¾ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹. ÐÑÐ²Ð¾Ð´Ð¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ÑÑÑ Ð¿Ð¾ÑÑÐ¾ÑÐ½Ð½Ð¾Ð³Ð¾ Ð¼Ð¾Ð½Ð¸ÑÐ¾ÑÐ¸Ð½Ð³Ð° Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð¸ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ð¸ ÑÑÐ¾Ð³Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¸Ñ ÑÑÐµÑÐ° Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ.
description: Subject of the study: accounting of fixed assets of a shipbuilding enterprise. Objective: to develop and substantiate recommendations for improving the accounting of fixed assets at enterprises of the shipbuilding industry. The work uses both general scientific research methods and methods of financial analysis. The authors model of analytical accounting of fixed assets of the shipbuilding industry enterprises is proposed, which provides for the opening of 3 levels of analytical accounts. The necessity is substantiated and the algorithm for adjusting the amounts of accrued depreciation in accounting and tax accounting is disclosed when changing the useful life for hydraulic structures with an inconclusively established useful life. The analysis and processing of data, the construction of graphs and diagrams based on the results obtained, the calculation of depreciation of fixed assets, the calculation of forecast values, as well as the assessment of economic efficiency in the work were carried out using the MS Office (Excel) package. The results of the research can be used in the activities of shipbuilding organizations. The conclusion of the study is the need for constant monitoring of fixed assets and, based on this, improvement of their accounting and management.