title: ÐÐºÑÑÐ°Ð»ÑÐ½ÑÐµ Ð²Ð¾Ð¿ÑÐ¾ÑÑ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°, Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¸ Ð°ÑÐ´Ð¸ÑÐ° Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ²
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: Current issues of accounting, analysis and audit of fixed assets
Creators: name: Ð¤Ð¸Ð»Ð¸Ð¿Ð¿Ð¾Ð²Ð°, ÐÐ»ÑÐ³Ð°
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: 2023
Subjects: Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð°Ð½Ð°Ð»Ð¸Ð·
Ð°ÑÐ´Ð¸Ñ
Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÑÐµÐ´ÑÑÐ²Ð°
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ
accounting
analysis
audit
fixed assets
efficiency

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description: The topic of the final qualifying work: Current issues of accounting, analysis and audit of fixed assets. The importance of the topic of the WRC is due to the fact that maintaining timely accounting of fixed assets can increase the financial result of the organization as a whole. The object of the WRC is PJSC ROSSETI of the North-West. The subject of the study is organizational, methodological and practical aspects of accounting and auditing of fixed assets of PJSC ROSSETI of the NorthâWest. The purpose of the study is to develop a set of measures to modernize accounting, analysis and audit of fixed assets, both at the general theoretical level and on the example of an organization. In the final qualifying work there are tasks related to the study of the essence of the concept and types of fixed assets. In the course of the work, the characteristics of the company of PJSC ROSSETI of the North-West and the accounting system of fixed assets of PJSC ROSSETI of the North-West were given. The condition, movement and security of the fixed assets of PJSC ROSSETI of the North-West were also analyzed. Based on the data obtained, recommendations were proposed to improve the efficiency of the use of fixed assets of PJSC ROSSETI of the North-West, the costs and results of the proposed measures for PJSC ROSSETI of the North-West were estimated. The scientific novelty of the conducted research consists in substantiating and solving modern theoretical and organizational and methodological problems of accounting and auditing of fixed assets of economic entities.