MODELING OF THE PROCESS OF ANALYSIS OF FIXED ASSETS OF THE ENTERPRISE

Olga Bunda, V. Korzh
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Abstract

The purpose of the article is to study the modeling in the analysis process of fixed assets at the enterprise in the context of globalization. The methodology consists in the use of the following methods: method of observation, methods of analysis and synthesis, classification, monographic method, induction and deduction, grouping, comparison, generalization method. The scientific novelty of the work is to improve modeling in the analysis of fixed assets, which will increase the efficiency of analytical procedures for fixed assets and, consequently, increase the efficiency of accounting and internal control in the enterprise. Conclusions. Modeling the process of analysis of fixed assets and the efficiency of their use in the enterprise will not only influence the organization of the process of analysis of fixed assets, improve the quality of analytical procedures for fixed assets, but also optimize structural logical parts of the analysis of fixed assets due to modern aspects of modeling decision support and innovative technologies. Key words: modeling, model, analysis, fixed assets, assets, accounting
对企业固定资产分析过程进行建模
本文的目的是研究全球化背景下企业固定资产分析过程中的建模问题。其方法论包括以下几种方法的运用:观察法、分析综合法、分类法、专论法、归纳演绎法、分组法、比较法、泛化法。本文的科学新颖之处在于改进了固定资产分析的建模方法,提高了固定资产分析程序的效率,从而提高了企业会计核算和内部控制的效率。对固定资产分析过程及其在企业中的使用效率进行建模,不仅会影响固定资产分析过程的组织,提高固定资产分析程序的质量,而且由于现代方面的建模决策支持和创新技术,还会优化固定资产分析的结构逻辑部分。关键词:建模,模型,分析,固定资产,资产,会计
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