Methods of accounting for and monitoring of the fixed assets renewal process of enterprises of space industry

The article examines the need for a methodology to monitoring the situation in the process of updating the fixed assets of enterprises of the space industry, given the variety of forms of improvement of technical characteristics of production capacity and sources of funding. Developed methodology of accounting for and monitoring of the process of updating the fixed assets of enterprises of the space industry, allowing to evaluate the process and to obtain operational information to support management decisions in terms of updates to organize and monitoring their impact on the development of the situation. The proposed method of accounting and monitoring is a cyclical implementation procedures of the accounting process and direct the collection and processing of information about the presence of unacceptable deviations from the planned renovation of fixed assets. Reviewed the content and features of each of the stages of the methods of accounting and analysis of renovation of fixed assets, the implementation of which allows to systematically create an information base for selection and justification of managerial decisions on the issue of renovation of fixed assets. This information system will be useful for large-scale, and operational management decisions.