The article deals with the place of fixed assets in the activities of construction companies. Presented value accounting and analytical support in the management of fixed assets and as the main collection management, ordering and provision of information assets of the enterprise o motion. We give individual features of accounting income and taking on account of fixed assets associated with the specific activity of the building enterprises.
fixed assets, construction company, asset movement
1. Prikaz Minfina RF ot 30 marta 2001 g. N 26n "Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu "Uchet osnovnykh sredstv" PBU 6/01" (s izmeneniyami i dopolneniyami)
2. http://www.gks.ru/bgd/free/B04_03/IssWWW.exe/Stg/d06/64.htm
3. http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/enterprise/fund/#