Управління основними фондами на машинобудівному підприємстві (на прикладі публічного акціонерного товариства "Вінницький інструментальний завод")

Abstract

Master's degree qualifying work consists in forming of theoretical and metodical positions, namely in determination of concept "capital assets" with the aim of removal of problem of typicalness of concept vehicle; authentication of basic problems that influence on a management capital assets in modern market conditions; research of basic methods of calculation of depreciation on the capital assets of the productive setting; clarification of existent types of capital assets on enterprises. A study of the state and prospects of development of engineer of Ukraine is undertaken; activity is analysed, general description is given stalemate the «Vinnytsya instrumental plant» and the evaluation of the state and efficiency of the use of capital assets is conducted. In the applied aspect recommendations are worked out from the use of procedures of audit during test of capital assets.