Научная электронная библиотека ULRICH'S Periodicals Directory

Сибирский государственный университет
науки и технологий имени академика М.Ф. Решетнева

Сибирский аэрокосмический журнал
ISSN 2712-8970 (Print) ISSN 2782-5760 (on-line)

Сведения об образовательной организации

UDK 657.421
METHODS OF ACCOUNTING FOR AND MONITORING OF THE FIXED ASSETS RENEWAL PROCESS OF ENTERPRISES OF SPACE INDUSTRY
G. I. Zolotareva, N. V. Bahmareva, E. V. Astapenko
Reshetnev Siberian State Aerospace University 31, Krasnoyarsky Rabochy Av., Krasnoyarsk, 660037, Russian Federation
The article examines the need for a methodology to monitoring the situation in the process of updating the fixed assets of enterprises of the space industry, given the variety of forms of improvement of technical characteristics of production capacity and sources of funding. Developed methodology of accounting for and monitoring of the process of updating the fixed assets of enterprises of the space industry, allowing to evaluate the process and to obtain operational information to support management decisions in terms of updates to organize and monitoring their impact on the development of the situation. The proposed method of accounting and monitoring is a cyclical implementation procedures of the accounting process and direct the collection and processing of information about the presence of unacceptable deviations from the planned renovation of fixed assets. Reviewed the content and features of each of the stages of the methods of accounting and analysis of renovation of fixed assets, the implementation of which allows to systematically create an information base for selection and justification of managerial decisions on the issue of renovation of fixed assets. This information system will be useful for large-scale, and operational management decisions.
Keywords: renewal of fixed assets, accounting, the enterprises of space industry.
References

1. Zolotareva G. I., Bakhmareva N. V. [Prerequisitesfor accounting and analytical support for planned upgrading fund assets]. Vestnik SibGAU. 2016, Vol. 17, No. 2, Р. 510–517 (In Russ.).

2. Zolotareva G. I., Bakhmareva N. V. [Indicators of accounting and analytical control system of renewal of fixed assets of the enterprises of the space industry]. Audit i finansovyy analiz. 2016, No. 4, Р. 87–93 (In Russ.).

3. Babich O. V. [Methods of identifying ways to improve the efficiency of the use of basic production assets of industrial enterprise]. Menedzhment v Rossii i za rubezhom. 2006, No. 4, Р. 76–85 (In Russ.).

4. Kurenkov Y. V. Obnovlenie osnovnogo kapitala v SShA [Renewal of fixed capital in the United States]. Moscow, Progress Publ., 1977, 344 p.

5. Melekhin V. B. [Contingency management technical re-equipment of industrial enterprises] Pribory + avtomatizatsiya. 2004, No. 1, Р. 34–39 (In Russ.).

6. Ismailova Sh. T. [Evaluating the effectiveness and simulation of business activity in the construction of production units]. Vestnik Dagestanskogo gosudarstvennogo tekhnicheskogo universiteta. 2011, Vol. 21, No. 2, Р. 84–88 (In Russ.).

7. Boyko A. A., Bakhmareva N. V. Instrumenty protsessno- orientirovannogo upravleniya vosproizvodstvom osnovnykh fondov predpriyatiy raketno-kosmicheskoy promyshlennosti [Tools of process-oriented management of the reproduction of fixed assets of enterprises of spacerocket industry]. Krasnoyarsk, SibGAU Publ., 2012, 128 p.

8. Kokurin D. I., Pavel’ev V. P., Koltunov A. I. [Analysis of the effectiveness of investments in the modernization of the main production engineering enterprise funds]. Izvestiya MGTU “MAMI”. 2012, No. 1 (13), Р. 334–339 (In Russ.).

9. Abdukarimov I. T., Narizhnyy I. F. [Monitoring and analysis of fixed assets on the basis of accounting (financial)]. Sotsial’no-ekonomicheskie yavleniya i protsessy. 2013, No. 6 (052), Р. 26–39 (In Russ.).

10. Yarygina N. A. [The role of accounting in analyzing the financial performance]. Vektor nauki Tol’yattinskogo gosudarstvennogo universiteta. 2014, No. 4 (30), Р. 232–235 (In Russ.).

11. Fedorova E. A., Timofeeva Ya. V. [Standards of financial stability of Russian companies: industry specific]. Korporativnye finansy. 2015, No. 1 (33), Р. 38–47 (In Russ.).

12. Gul’penko K. V. [Effect of revaluation of fixed assets in the financial performance of the transport company]. Problemy sovremennoy ekonomiki. 2009, Vol. 4, Р. 362–367 (In Russ.).

13. Balabaykin V. F., Kozhevnikova T. P. [Development of strategies for the development of milk processing plants on the basis of indicative plans]. Agrarnyy vestnik Urala. 2011, Vol. 9, Р. 44–47 (In Russ.).

14. Golubitskiy B. I., Vasil’ev D. E. [Balanced Scorecard Kaplan-Norton: international experience for local companies]. Rossiyskiy vneshneekonomicheskiy vestnik. 2009, No. 10, Р. 44–51 (In Russ.).

15. Postnikova T. V. [Assessment of key performance indicators based on the integrated supply chain]. Nauka i obrazovanie: nauchnoe izdanie MGTU im. Baumana. 2012, No. 10, Р. 513–526 (In Russ.).

16. Chernov V. B., Pyr’ev D. A. [Methodological approaches to effective change management in the machinebuilding enterprise]. Vestnik Yuzhno-Ural’skogo gosudarstvennogo universiteta. 2010, No. 26 (202), Р. 89–93 (In Russ.).

17. Pukhnatyy F. A. [Criteria for assessing the financial and economic viability of enterprises printing industry]. Vestnik Adygeyskogo gosudarstvennogo universiteta. Seriya 5: Ekonomika. 2011,  Р. 87–95 (In Russ.).

18. Vladimirova M. P., Pukhnatyy F. A., Inyakin E. E. Funktsionirovanie i razvitie effektivnykh organizatsiy v rynochnoy ekonomike [Functioning and development effective organizations in a market economy]. Moscow, Ekonomika Publ., 2010, 264 p.


Zolotareva Galina Ivanovna – Cand. Sc., docent, head of Department of Accounting, Reshetnev Siberian State

Aerospace University. Е-mail: astra07@inbox.ru.

Bahmareva Natala Vladimirovna – Cand. Sc., docent, Department of Accounting, Reshetnev Siberian State

Aerospace University. Е-mail: bahmareav@mail.ru.

Astapenko Elena Vasilyevna – Cand. Sc., docent, head of the part-time education department of the Institute

of Life-Long Learning, Reshetnev Siberian State Aerospace University. Е-mail: astapenko@sibsau.ru.