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International Accounting
 

Setting-up the accounting of hydraulic engineering facilities of ship repair companies: Conceptual approaches

Vol. 23, Iss. 9, SEPTEMBER 2020

PDF  Article PDF Version

Received: 11 June 2020

Received in revised form: 7 September 2020

Accepted: 8 September 2020

Available online: 15 September 2020

Subject Heading: FINANCIAL ACCOUNTING

JEL Classification: М41

Pages: 996–1018

https://doi.org/10.24891/ia.23.9.996

Zharikova O.A. Sevastopol Branch of Plekhanov Russian University of Economics (PRUE), Sevastopol, Russian Federation
zharikovao78@mail.ru

https://orcid.org/0000-0001-9727-5761

Subject. This article discusses the conceptual approaches to the development of accounting of hydraulic engineering installations of ship repair companies.
Objectives. The article aims to highlight the conceptual basis for the development of a model to form an accounting system of hydraulic facilities of the ship repair industry.
Methods. For the study, I used analysis and synthesis, generalization, systematization, abstraction, and the inductive and deductive methods.
Results. The article defines certain approaches to the formulation and development of elements of the methodological chain of accounting of the industry facilities of ship repair enterprises. Based on the disclosed targeted accounting guidelines, the article proposes a model for the formation of an accounting system of such objects.
Conclusions. The ship repair companies' hydraulic engineering installations can be regarded as a separate group of accounting facilities, namely, the fixed assets with an unestablished lifespan. The proposed model of building the accounting environment of hydraulic facilities of ship repair companies represents certain relationships between elements of external and internal communication of accounting departments with users of information.

Keywords: accounting concept, fixed assets, indefinite useful lifetime, ship repair industry, hydro-technical utilities

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