??????????? ???????????? ?? ??????????? ???????? ?????? ?? ??????? ???????? ??????? ????????????
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
??????????? ???????????? ?? ??????????? ???????? ?????? ?? ??????? ???????? ??????? ????????????
Application of budgeting as a tool to control spending on repairs of fixed assets of an enterprise |
|
| Creator |
??????, ?.?.
Markus, O.V. |
|
| Subject |
??????? ??????
??????? ?? ?????? ???????? ??????? ????????????; ??????? ?????????? ?????????????? ? ??????? ??????? ???????-???????????????? ????????. a fixed assets fixed assets repairing costs a budgeting a system maintenance and repai a system planning and preventive repairs. |
|
| Description |
?????????? ??????????? ???????????? ???????????? ?? ?????? ???????? ??????, ?????????? ? ????????, ?????????????? ?? ????????????? ???????? ??????? ????????????. ????????????? ????????????? ???? ?? ????? ??????????? ??????????? ????????????. ???????? ?????????? ???????????? ??????? ???????-???????????????? ????????, ?? ????????? ?????????? ???????????? ????????? ?????, ???????? ?? ????????????. ????????????? ?????? ? ????????????? ???????-???????????????? ???????? ?? ???? ???????????? ???????? ??????? ?????????????? ???????, ?? ????????? ?????????? ????????????? ?? ???????????? ???????? ??? ?????????? ?????????????? ?????. ??????? ?????????? ???? ????????????? ??????? ?????????????? ?????? ? ????????????? ?????? ????????????, ??? ???????? ?????? ?? ?????? ???????? ???????. ?????????? ???????, ???????? ?????? ?? ??????, ?? ??????? ? ?????????? ????????? ?????????? ?? ??????????, ?? ?????? ????????? ????????? ???????? ????????? ????????? ????????? ????? ? ??????????? ???????????? ??? ???? ?????????? ??????? ?????. ?? ????? ??????? ????? ????????????? ?????????? ????????? ??????????? ???????? ? ????????????? ???? ???????????? ???????????? ?????????? ????????.
The article is dedicated to the features of the application as the control method of budgeting the costs associated with the repair, reconstruction and modernization of fixed assets of the company. It is recommended to implement it at structural divisions. It reveals the possibility of the system planned preventive maintenance that will improve the efficiency of repairs, reducing their cost. The measures for automating routine preventive maintenance based on the use of modern computer technology that will improve the efficiency and effectiveness of control without increasing the complexity of work. The paper has included the offers to improve the management accounting system using budgeting to control the cost of repairs of fixed assets. Effective prediction, control repair costs which are compared to the actual performance of the budget, and analysis of deviations allows time to identify problem areas and offer reasonable steps to Eliminate weaknesses. It also enables enterprises to obtain competitive advantage and provide greater efficiency in the use of financial resources. |
|
| Date |
2016-04-12T06:47:01Z
2016-04-12T06:47:01Z 2014 |
|
| Type |
Article
|
|
| Identifier |
http://eztuir.ztu.edu.ua/123456789/2730
|
|
| Language |
uk
|
|
| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;3(30)
|
|
| Publisher |
????
|
|