Barsegyan G.D.Published in:
Russian Journal of Entrepreneurship
– Volume 18, Number 24 (December 2017)

JEL classification: M11, M40, M41, М49

Keywords: accounting, analysis, efficiency, fixed assets, information, management decision


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Abstract:

Performance of an economic system is impossible without necessary logistics resources. The organization's performance (profit) depends on the status and the level of achieved operational efficiency. In this case, certain categories and even individual units of fixed assets have different effects on the final result. The article justifies the need to develop the system for object-based accounting of the operating parameters of the fixed assets in commercial organizations of the construction industry. The article is useful to graduate students, practicing accountants and experts engaged in implementation and architecture of corporate information systems.

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