Methodological basis for improving accounting of fixed assets in budgetary organizations

Abstract

The article examines methodological foundations for improving fixed asset accounting in budget
organizations. It identifies weaknesses in the current system and proposes an improved model that systematizes
asset valuation, depreciation, and revaluation, ensuring accurate inventory reporting and enhancing the quality of
financial statements. The study also highlights the importance of digital accounting systems and strengthened
internal controls. The proposed approach helps improve asset utilization efficiency, ensures reliable and timely
accounting, and reinforces financial discipline within budget organizations