Management of capital assets of construction organizations

Abstract The most significant part of the assets of the enterprise are fixed assets, which are on the balance sheet of the enterprise and are in operation, in reserve, on preservation, as well as leased to other enterprises. The study of these issues is necessary for all firms and enterprises facing the problem of maintaining the accounting policy of fixed assets and their depreciation. Choosing the right and optimal accounting policies for fixed assets and depreciation greatly helps the enterprise to minimize taxes and speed up the process of updating the equipment fleet. This article focuses on accelerated depreciation methods. Any enterprise is interested in maintaining such accounting policy, in which during the first years of operations with the fixed assets are written off by a high depreciation rate. The implementation of such a policy reduces taxable profits and accelerates the renewal of fixed assets, which is especially important now, with rapid progress in science and technology. The results of the analysis of the fixed assets of the construction organization showed the need to improve their accounting. The development of accounting policies of a modern construction organization can largely determine the improvement of management in a market economy.

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