The Economic Essence of the Assets of the Enterprise
Year: 2024
Type: article
Abstract: In the article, the authors investigated the essence of the company's assets, analyzed the opinions of scientists regarding the concept of "assets", carried out a systematization, and based on the results of the analysis, two approaches to their definition were formed, in particular, the company's assets are considered as part of the balance sheet and as property values: fixed assets, securities, current assets Particular attention in the work is given to the characteristics of assets by articles with the disclosure of the essence of the concept and possible economic benefits for each of the articles. A special place in the research process is occupied by the classification of the company's assets, which allows a better understanding of the structure of the company's resources and more effective management of them.
Authors: Brahina, Olha, Stelmaschuk, Dmytro
Institution: Odesа Polytechnic National University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W6893077485
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