The account and analysis improve for using main items in division, signalization and connection

Authors

  • A. M. Kozuberda Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Ukraine
  • L. V. Pryvalova Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Ukraine

DOI:

https://doi.org/10.15802/stp2011/6850

Keywords:

accounting in signaling and communication, enrollment in low-value items, fixed assets, depreciation

Abstract

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.

Author Biographies

A. M. Kozuberda, Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan

A. M. Козуберда

L. V. Pryvalova, Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan

Л. В. Привалова

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Published

2011-09-25

How to Cite

Kozuberda, A. M., & Pryvalova, L. V. (2011). The account and analysis improve for using main items in division, signalization and connection. Science and Transport Progress, (38), 249–253. https://doi.org/10.15802/stp2011/6850

Issue

No. 38 (2011): ISSUE 38

Section

ECONOMICS AND МANAGEMENT

License

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