Please use this identifier to cite or link to this item: http://dspace.msu.edu.ua:8080/jspui/handle/123456789/12965
Title: Modern principles of non-current assets accounting in management decision-making
Authors: Holovachko, V.
Головачко, Василь Михайлович
Berets, A.
Dovbaka, I.
Keywords: digital transformation
accounting processes
quality of managerial decisions
managementaccounting systems
non-current assets
Issue Date: 2025
Abstract: n the context of the dynamic development of the economy and growing competition both in domestic andforeign markets, effective management of business activities is impossible without accurate, timely, and relevantinformation about their assets. Among all types of assets, non-current assets hold a special place, as they formthe material and technical base for the operation of the enterprise, determine its production potential, andsignificantly impact the provision of long-term financial stability. Thus, the article aims to explore modernapproaches to the accounting of non-current assets in light of management needs, identify problematic aspectsin the practice of enterprises, and substantiate directions for improving the accounting policy in this area. Theresearch findings indicate that modern approaches to accounting for non-current assets go beyond traditionalfinancial accounting and increasingly focus on meeting the informational needs of the management process. Inthis context, the accounting of non-current assets serves the function of generating operational, analytical,and forecast information necessary for making informed decisions at various management levels.
Description: Modern principles of non-current assets accounting in management decision-making / В. М. Головачко; А. І. Берец; І. О. Довбака // Інвестиції: практика та досвід. - №10. 2025. - С. 141-145
URI: http://dspace.msu.edu.ua:8080/jspui/handle/123456789/12965
Appears in Collections:Статті

Files in This Item:
File Description SizeFormat 
Inv+10-2025_St20_merged.pdfModern principles of non-current assets accounting in management decision-making1.19 MBAdobe PDFView/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.