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Найновите научни постижения - 2023
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| Найновите научни постижения - 2023 ★ Volume 9
30 the company's assets is to identify and satisfy the needs of their individual types in order to ensure the operational process, as well as to optimize their composition to ensure the conditions for effective economic activity. With this goal in mind, the process of forming the company's assets is based on the following principles: 1. Taking into account the prospects for the development of operational activity and forms of its diversification. 2. Ensuring the ratio of the volume and structure of the formed assets, the volume and structure of production and sales of products. 3. Ensuring the optimal composition of assets from the point of view of the efficiency of economic activity. Asset Balance consists of three sections: non-current assets, current assets and expenses of future periods. Non-current assets of an enterprise are a set of material and financial resources that are used in its economic activity in their natural form for a long time (more than a year) and have a significant value of a separate object, as well as long-term alienation of property in the entrepreneurial activity of other economic entities. This section includes intangible assets; unfinished capital investments; fixed assets; Investment Property; Long-term biological assets; long-term financial investments; long-term receivables; deferred tax assets and other non-current assets. Current assets are a set of property values of enterprises that support the current economic activity of the enterprise and are fully consumed during one operational (production) cycle. In the practice of accounting, current assets include property values of all types with a term of use of up to a year. The main elements of working capital are goods and material values, stocks in production, finished products, current accounts receivable, money in accounts and in banks. Working capital, in turn, is divided into normal (production) (inventories, fuel, work-in-progress), and non-normal (accounts receivable). According to the form of functioning, economic resources are divided into the following groups: material assets; intangible assets; financial investments (assets). Therefore, this section includes production stocks; current biological assets; receivables for goods, works, services; accounts receivable; other current receivables; current financial investments; money and their equivalents; costs of future periods; jther current assets. As part of expenses of future periods, expenses that occurred during the current or previous reporting periods, but belong to subsequent reporting periods, are reflected. Since assets and equity are shown in the Balance Sheet, the sum of the Assets of the Balance Sheet must equal the sum of liabilities and equity, i.e. the Liabilities of the Balance Sheet. жүктеу/скачать 2.16 Mb. Достарыңызбен бөлісу:
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