МАТЕРИАЛИ ЗА XX МЕЖДУНАРОДНА НАУЧНА ПРАКТИЧНА КОНФЕРЕНЦИЯ ★ 17 - 25 март, 2023
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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
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