The accounting organization of ship repair industry` fixed assets in company` electronic information surrounding

Subject. Organizational approaches to the construction of accounting for ship repair enterprises` hydraulic engineering. Based on the accounting theoretical framework, the results of scientific research, the specifics of the ship repair industry, the features of ship-repair enterprises` industrial objects accounting organization in the electronic information surrounding are revealed. The article highlights the features of the functioning of the industry’s main production facilities of ship repair enterprises: the long life cycle of hydraulic engineering, which exceeds the standard for individual objects, and the mandatory checks by inspection commissions. The classification of ship repair enterprises` fixed assets based on the technological ship repair process is proposed: 1) industry-productive, 2) non industry -productive, 3) service-productive, 4) non-productive. The necessity of accounting industry-productive fixed assets as «fixed assets with an open-ended useful life» and increasing the analytical accounting level is justified. Organization accounting solutions to current problems in the ship repair enterprises` electronic information surrounding are proposed, including the creation of a remote automated workplace for an accountant. To adapt the software to account for the specifics of the ship repair enterprises` industry objects functioning, the settings of the program «1C: Accounting 8» are proposed. These include: 1) creation of an internal classifier of fixed assets for the purpose of detailing objects by stages of ship repair production and allocation of a group of fixed assets with an open-ended useful life; 2) development of a ship repair enterprise` accounts working plan by opening sub-accounts to 01 «Fixed assets».