The system of fixed and current assets of the machine-building complex of Ukraine
Journal of European Economy, Volume 6, Issue 3, September 2007, pp. 326-338
|JEL: L60, L64||Full text (PDF)|
The article analyses the system of current assets in the machine-building complex as a type of economic activity taking into account its internal and external production factors. The author singles out the problem zones in the accounting asset classification system of enterprises, as well as corroborates the need for accounting optimization giving consideration for the specifics of technological production cycle, asset conversion cycle, and development of a differentiated approach to allocation of funds in the system of management.