IMPROVEMENT OF CLASSIFICATION OF NON-CURRENT TANGIBLE ASSETS IN BUDGET INSTITUTIONS OF UKRAINE

Анотація

The object of research: This article explores the necessary ways to improve the classification of non-current tangible assets on the example of non-current tangible assets for special purposes.
 Solved problem: bringing the classification of non-current tangible assets to the accounting needs of the institution will improve the structure, quality of accounting information reflected in the accounting registers and allow the application of uniform methodological provisions of accounting to such tangible assets.
 Investigated problem: structuring the classification features of non-current tangible assets of budgetary institutions of Ukraine, which listen to modern requirements for the accumulation of information and the needs of internal and external users for the adoption of administrative management.
 The main scientific results: The proposed approaches to the classification of non-current tangible assets, namely the attribution of non-current tangible assets for special purposes to fixed assets, will bring the accounting information of budgetary institutions to the economic essence of these assets. This, in turn, will improve the quality of accounting information for management decisions, reduce the number of errors in the reflection of business transactions with these assets. The ability of the existing classification of non-current tangible assets to structure the tangible assets according to their properties and technical characteristics is proved. To confirm the opinion about the inconsistency of the modern classification of non-current tangible assets, a comparative description of the properties of fixed assets, other non-current tangible assets, and non-current tangible assets for special purposes is given.
 The area of practical use of the research results: the practical results of this study are primarily aimed at application in the activities of budgetary institutions of Ukraine. But it is also expedient to apply the obtained scientific achievements at the enterprises and establishments of the public sector.
 Innovative technological product: approaches to the classification of non-current tangible assets in budgetary institutions with the simultaneous possibility of implementing the results obtained in existing software products for automation of settlement processes and budget accounting in general.
 Scope of the innovative technological product: the results presented in this study are relevant and recommended for use in all budgetary institutions. It will be especially useful for implementation by senior fund managers whose functions are related to defense or law enforcement measures

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