IMPROVEMENT OF METHODS OF ACCOUNTING AND DEPRECIATION OF FIXED ASSETS AT A MODERN ENTERPRISE

Abstract

The article examines the issues of improving the methods of accounting and depreciation of fixed assets at a modern enterprise. Various approaches to the valuation of fixed assets, the types of depreciation and their application in accounting are analysed. Particular attention is paid to the automation and digitalization of accounting processes in the conditions of modern business. The possibilities of increasing the efficiency of the use of the enterprise's tangible assets through the optimization of depreciation policy are considered. The work is aimed at increasing the transparency of financial reporting and ensuring the financial stability of the enterprise through the improvement of the methods of accounting for fixed assets.