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</header> <div class="main-container container"> <header role="banner" id="page-header"> <div class="region region-header"> <section id="block-views-masters-diploma-block-3" class="block block-views clearfix"> <div class="view view-masters-diploma view-id-masters_diploma view-display-id-block_3 view-dom-id-a87b719177026d546bbaa590a34e42a2"> <div class="view-content"> <div class="views-row views-row-1 views-row-odd views-row-first views-row-last"> <div class="views-field views-field-nothing"> <span class="field-content"><div class="row"> <section class="col-sm-9"> <ol class="breadcrumb"> <li><a href="http://directory2023.lpnu.ua/en">Home</a></li><li><a href="http://directory2023.lpnu.ua/en/diplomas">Diplomas directory</a></li><li>Trofimenko Nataliia Leonidivna </li> </ol> </section> </div></span> </div> </div> </div> </div> </section> </div> </header>  <div class="row"> <section class="col-sm-12"> <a id="main-content"></a> <div class="region region-content"> <section id="block-system-main" class="block block-system clearfix"> <div class="view view-masters-diploma view-id-masters_diploma view-display-id-page_1 view-dom-id-d6cd5d46624d27bab07636fa448c1f15"> <div class="view-header"> <h3>Accounting, analysis and audit of non-current assets at LCME “Lvivteploenergo”</h3> </div> <div class="view-content"> <div class="views-row views-row-1 views-row-odd views-row-first views-row-last"> <div> <strong>Students Name: </strong> <span>Trofimenko Nataliia Leonidivna</span> </div> <div class="views-field views-field-specoffertype-abbrname"> <strong class="views-label views-label-specoffertype-abbrname">Qualification Level: </strong> <span class="field-content">magister</span> </div> <div> <strong>Speciality: </strong> <span>Accounting and Taxation</span> </div> <div class="views-field views-field-department-name"> <strong class="views-label views-label-department-name">Institute: </strong> <span class="field-content">Institute of Economics and Management</span> </div> <div> <strong>Mode of Study: </strong> <span>part</span> </div> <div class="views-field views-field-diplomatimeperiod-name"> <strong class="views-label views-label-diplomatimeperiod-name">Academic Year: </strong> <span class="field-content">2020-2021 н.р.</span> </div> <div> <strong>Language of Defence: </strong> <span>ukrainian</span> </div> <div> <strong>Abstract: </strong> <span>Trofimenko N.L, Patrikі N.P. (supervisor). Accounting, analysis and audit of non-current assets at LCME «Lvivteploenergo». Master’s thesis. - Lviv Polytechnic National University, Lviv 2020. EXTENDED ABSTRACT In modern economic conditions, an important factor in the successful operation of the enterprise is its provision with non-current assets and their effective use, which directly depends on their management. Management of non-current assets ensures the integration of all economic processes in enterprises, strengthens their adaptability and competitiveness [1]. Improving the efficiency of use, timeliness of renewal and acquisition of non-current assets will never lose its relevance for any company, and the financial condition of each entity depends on solving this problem [2,3]. Effective management of non-current assets depends on their accounting, analysis and control. Study object: research is accounting, analysis and control of non-current assets of enterprises. Scope of research: the organization and methods of accounting, analysis and control of non-current assets of LCME «Lvivteploenergo». Goal of research: generalization of theoretical, regulatory, legal, methodological and practical provisions of accounting, analysis and control of non-current assets, the formation of recommendations for improvement in this area in the activities of LCME «Lvivteploenergo». Research results. According to the results of the study, it is established that intangible assets and fixed assets are used in conducting operating activities of the enterprise from non-current assets. Non-current assets used in investment activities are uncompleted investments in construction, intangible assets or fixed assets. Regarding financial activities - used non-current assets are long-term investments. The valuation of non-current assets upon receipt at the enterprise depends on the method of their acquisition. The analysis of non-current assets allows you to assess the value of the potential of the enterprise, its ability to increase the value of such assets, compete in the market of goods, works, services, increase investment and contribute to additional profits [4]. The organization of accounting and analysis of non-current assets of the enterprise depends on many factors. These include: the correctness of their accounting and evaluation, the efficiency of investment or use, compliance with the requirements of operation and storage [5]. An important place in the organization of accounting and analysis of non-current assets is played by control, the purpose of which is to combine all the above factors. After analyzing the financial condition of LCME «Lvivteploenergo» it was found that during the analyzed period the company was operating at a loss, the financial condition is less than the maximum allowable values. In 2015-2019, intangible assets, fixed assets, and capital investments were accounted for in non-current assets by Lvivteploenerho. The analysis of their types is carried out in the work. The growth of depreciation of fixed assets negatively characterizes the activity of LCME «Lvivteploenergo» to improve the material and technical base. Renewal of fixed assets in the activities of LCME «Lvivteploenergo» is not carried out systematically and incompletely. It is determined that the organization and methodology of control of non-current assets in the activities of LCME «Lvivteploenergo» is developed at the planning stage of its activities each year. It is aimed at gathering evidence on the safety, movement and operation of non-current assets of the enterprise and is conducted primarily for economic analysis, as well as to implement measures to improve the efficiency of use of such assets. Regarding the improvement of accounting for non-current assets, Lvivteploenergo needs to improve the documents on the reflection in the accounting of transactions by type of assets. It is proposed that Lvivteploenergo use standard forms of primary documents for accounting for intangible assets. Keywords: non-current assets, fixed assets, intangible assets, investments, accounting, analysis, control. References. 1. Zaplatinsky M., Woodwood V. (2012). Improving the policy of management of non-current assets of the enterprise. Bulletin of Lviv University. Economic series, 47, pp. 53-59. 2.Fedorova V.A., Bulygina O.K. (2016). Evaluation of the effectiveness of management of non-current assets of the enterprise. Economic Space, 112, pp. 117-185 3. Melnik T.V. (2019). Control of efficiency of use of non-current assets of the enterprise. Management of the XXI century: modern models, strategies, technologies. Vinnytsia: Center for preparation of scientific and educational publications of VTEI KNTEU, P. 51-59 4. Egorova O.V., Dorogan-Pisarenko L.O., Tyutyunnik Yu. M. (2018). Economic analysis: Textbook. manual. Poltava: RVVD PDAA, 2018. 290 p. 5. Palyukh M.S., Matviychuk L.O (2016). Theoretical principles of accounting for non-current assets. Collection of scientific works of Podolsk State Agrarian and Technical University. Economic Sciences, 24 (3), pp. 172-180. </span> </div> </div> </div> </div> </section> </div> </section> </div> </div> <footer class="footer container"> <div class="region region-footer"> <section id="block-block-6" class="block block-block clearfix"> <div class="row"> <div class="col-md-4">© <a href="https://lpnu.ua/en">Lviv Polytechnic National University</a>, 2005-2021.</div> <div class="col-md-4"> </div> <div class="col-md-4"> </div> </div> </section> </div> </footer> <script src="https://directory.lpnu.ua/sites/all/themes/bootstrap/js/bootstrap.js?sq2t1f"></script> </body> </html>