| Issues | Sections | Authors | Keywords |
Article
| Issue: | 2019 №3 (67) |
| Section: | Economics of enterprise |
| UDK: | 657.1 |
| DOI: | https://doi.org/10.33271/ev/67.172 |
| Article language: | Ukrainian |
| Pages: | 172-180 |
| Title: | Improvement of the document traffic system in the coal enterprise |
| Author: | Makurin A. A., Dnipro University of Technology |
| Annotation: | The article analyzes the document management system at a coal mining enterprise, which exists within the framework of a single integrated coal mining association. Management of the enterprise is carried out based on information displayed in accounting documents. Based on the primary information, decisions are made regarding the process of transferring fixed assets from one coal mining enterprise to another. This process needs to be reflected in accounting registers. The imperfection of the documentary support of these operations leads to a misunderstanding in accounting, distorting the financial statements of enterprises in the framework of a single integrated coal mining association. In order to solve this problem, a classification of fixed assets by the criterion of their belonging to enterprise is proposed, namely: the division of fixed assets into balance sheet, transferred and re-accepted. The recipient company and the donor company are identified as subjects of the process of transferring fixed assets from one coal-mining enterprise to another. Improving the workflow system consists in maintaining and compiling primary documents to reflect such fixed assets that were transferred from one enterprise to another. It is shown that the above information allows us to control such a process at all stages of the transfer, reflects the costs incurred by regulating which company should include them in the initial cost of fixed assets. The use of primary documents allows us to more detail the condition of the fixed asset the recipient company received, the level of its physical and moral depreciation, belonging. The proposed improvement of the document management system in the context of the process of transferring fixed assets from one enterprise to another influences the correct reflection of the documentary process for the receipt of fixed assets, and therefore the further process of accounting and use of fixed assets at the enterprise. |
| Keywords: | Documentation of operations, Primary accounting documents, Accounting and classification of fixed assets, Integrated coal mining association |
| File of the article: | EV20193_172-180.pdf |
| Literature: |
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- Economic theory (current issues of modern economic theory, economic history and history of economic thought);
- International economic relations (theory and practice of international economic relations, globalization problems, specifics of socioeconomic and sustainable development of the countries of the world)
- Entrepreneurship and economics of enterprise (theoretical and practical issues of development of branches of national economy)
- Finances (laws and mechanisms of financial market operation, financial support of enterprises)
- Accounting and audit (research of methodology, methods and organization of accounting, analysis, audit and audit of financial and economic activities of enterprises and the tax system)
- Environmental management (issues of raising utilization efficiency of environmental management, resources saving issues, problems of search and feasibility study of raw material sources, directions and efficiency of the state economic policy in resource saving and environmental protection)
- Management (theoretical and practical issues of management in economic activities)
- Econometrics in management decision making (scientific substantiation of efficient management decision making methods in branch and enterprise economy)
- Мarketing (theoretical and practical issues of marketing approach to branch and enterprise development)
- Public administration (the study of state system of economy regulation, functions, management structures of different levels, the issues of organizational and economic mechanism of state support of entrepreneurship, activation of local communities’ activities)
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