THE ACCOUNT AND ANALYSIS IMPROVE FOR USING MAIN ITEMS IN DIVISION, SIGNALIZATION AND CONNECTION

THE ACCOUNT AND ANALYSIS IMPROVE FOR USING MAIN ITEMS IN DIVISION, SIGNALIZATION AND CONNECTION

The article is dealt with proposals for improvement of accounting in signaling and communication and the reasons for such decisions. It is offered to use new methods of calculating depreciation, change the criteria for enrollment in low-value items and simplify the procedure for writing off fixed as...

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Bibliographic Details
Main Authors: A. M. Kozuberda, L. V. Pryvalova
Format: Article
Language:English
Published: Dnipro National University of Railway Transport named after Academician V. Lazaryan 2011-05-01
Series:Nauka ta progres transportu
Subjects:
accounting in signaling and communication
enrollment in low-value items
fixed assets
depreciation
Online Access:http://stp.diit.edu.ua/article/view/6850/5878
Description
Summary:The article is dealt with proposals for improvement of accounting in signaling and communication and the reasons for such decisions. It is offered to use new methods of calculating depreciation, change the criteria for enrollment in low-value items and simplify the procedure for writing off fixed assets. These changes should reduce the costs at the enterprise, simplify the accounting work and improve the overall performance of the maintenance section, provide better to its main function – the traffic safety of trains.
ISSN:2307-3489
2307-6666

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