| 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. |
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