The System of Fixed and Current Assets of the Machine-Building Complex of Ukraine

Abstract

The article analyses the system of current assets in the machine-building complex as a type of economic activity taking into account its internal and exter- nal production factors. The author singles out the problem zones in the account- ing asset classification system of enterprises, as well as corroborates the need for accounting optimization giving consideration for the specifics of technological production cycle, asset conversion cycle, and development of a differentiated approach to allocation of funds in the system of management.