Responsibility for the economical use of economic resources increases when the organizational structure encourages the company to work effectively in order to avoid bankruptcy or liquidation. Working in the conditions of the market and competition, the owner is forced to constantly analyze the profitability of the acquisition and production of various types of funds, to measure the costs caused by underutilization of production facilities and profit from their additional operation, etc. In the new conditions, enterprises have an increasing need to use accounting more actively to control and improve their work.

Accounting, standards, control of production costs, sales zones, new technological solutions, independent financial and management accounting, economic activity of enterprises, fixed assets.

Abdullayev T. Y. The concept and types of public control and the relationship between society and the state. International scientific journal “Interpretation and researches” Volume 1 issue 9, p 4.

Volkov N.G. Commentary to the Regulations on accounting Accounting of fixed assets. (PBU6/97)/ 2008 No. 4.

Kozlova E.P., Parashutik N.V., Babchenko T.N. Accounting in industry. - M.: Finance and Statistics, 1995.

Sheremet A.D., Saifulin R.S. Methodology of financial analysis. - M.; 1995.

Kondrakov N.P. Accounting. M.; 2008

Analysis of financial and economic activities of enterprises (associations) edited by V.A. Rayevsky. M; Finance and Statistics. 1992.

Compiled by V.M. Prudnikov. Accountant's handbook. M.; 1995.

Accounting chart of accounts. M.; 2008.

Accounting Bulletin 6/2008 Gustkov I.M. International practice of accounting of fixed assets.