Introduction. In today's market conditions, skillful and careful organization of the process of management and accounting in the agricultural sector of the economy becomes an essential factor in the efficient and rational use of fixed assets. Therefore, well-organized management and accounting of fixed assets at agricultural enterprises should be a holistic, unified system of interconnected, mutually agreed ways and methods.
Methods. The methodological basis of scientific work is the following methods of cognition of economic phenomena. The following methods are applied, in particular: theoretical comparison – to build a facet-hierarchical classification model of fixed assets; tabular and graphic method – in order to visually display factual information; method of expert evaluations – in the development of methodological provisions for evaluating the choice and implementation of information technology for the management and accounting of fixed assets; abstract and logical, causal relations, description, concretization, formalization – for the formation of a system of management accounting and documenting the movement of fixed assets.
Results. A comprehensive system of accounting for fixed assets at agricultural enterprises is proposed on the basis of generalized views of scientists on the organization of the management process, which provides maximum efficiency in the use of fixed assets with minimal costs for their maintenance and service. The key components and principles of the process of management and accounting of fixed assets, which became a prerequisite for building a classification of information on certain grounds, were determined. A faceted classification of fixed assets of an agricultural enterprise to assess the quality of their use is developed for this purpose.
Discussion. The submitted proposals will improve the quality of management accounting of fixed assets through the development of its promising components, in particular, on the basis of facet-hierarchical classification of analytical display of information about their objects at all stages of the life cycle. An important achievement in this regard will be the creation of software products that allow you to quickly process information and respond instantly to the needs of management. Accordingly, work on their creation requires appropriate research in the future.
Keywords: management, accounting, fixed assets, agricultural enterprises, organizational and information system, faceted classification.
Some approaches to classification of citation (on the archaeological materials)
