Материали
МАТЕРИАЛИ ЗА XX МЕЖДУНАРОДНА НАУЧНА ПРАКТИЧНА КОНФЕРЕНЦИЯ
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| МАТЕРИАЛИ ЗА XX МЕЖДУНАРОДНА НАУЧНА ПРАКТИЧНА КОНФЕРЕНЦИЯ ★ 17 - 25 март, 2023
29 *298397* Viktoriia Martynenko State University of Trade and Economics, Kiev ENTERPRISE ASSETS IN THE BALANCE SHEET Assets are economic resources of the enterprise in various forms, which are used in the process of economic activity. They are formed for the specific goals of this activity in accordance with the mission and strategy of the economic development of the enterprise and in the form of total property values characterize the core of the game. The assets of the enterprise must correspond to the functional direction and volume of activity of the production enterprise. Enterprise assets are those resources that must ensure the efficient functioning of the enterprise and the use of which must be carried out taking into account the factors of time, risk and liquidity, which will ensure the enterprise market. That is, these are resources controlled by the enterprise as a result of past events, the use of which is expected to lead to economic benefits in the future. In addition, it is important to recognize that assets are those resources of the enterprise that represent the investment decision of the enterprise, since they represent specific investments of both the company's own and the enterprise's share. The classification of resources as enterprise assets is used when organizing accounts and preparing reports. Assets are one of the main elements of the report on the financial condition of the enterprise - the accounting balance sheet of the enterprise on a certain date. Enterprise assets are classified according to the following characteristics: 1) by forms of functioning: material assets; intangible assets; financial assets; 2) according to the nature of participation in the economic process and speed of turnover: current (current) assets; non-current assets; 3) by the nature of service of certain types of activities: operational assets; investment assets; 4) by nature of financial sources of formation: gross assets; net assets; 5) by nature of ownership: own assets; leased assets; 6) by degree of liquidity: assets in absolutely liquid form; highly liquid assets; average liquid assets; low liquid assets; illiquid assets. The sources of the company's property are divided into two types: equity (owners' contributions, profit, reserves, funds, non-refundable financing, etc.) and liabilities (raised funds - loans, accounts payable, etc.). There is a close relationship between assets and the sources of their formation at the enterprise. As much as there are assets, so much are the sources of their formation. To ensure the effective operation of the enterprise in the future period, the process of forming its assets must be purposeful. The main purpose of the formation of |