id: 26704
Title: Analysis of the state of fixed assets at enterprises and methodological approaches to its implementation: the experience of Ukraine
Authors: Mulyk T., Mulyk Ya.
Keywords: analysis of fixed assets, initial cost, residual value, degree of depreciation, methods of analysis, stages of fixed assets analysis
Date of publication: 2020-11-19 09:22:00
Last changes: 2020-11-19 09:22:00
Year of publication: 2020
Summary: The analysis of fixed assets at the enterprises of Ukraine is carried out. The dynamics of changes in the initial value, residual value and the degree of depreciation of fixed assets of Ukrainian enterprises in 2000-2018 is estimated. The value of fixed assets of Ukraine was assessed by type of economic activity (NACE-2010) in 2014-2018. The dynamics of changes in the value of fixed assets in the field of agriculture in 2013-2018 is estimated. It is determined, that the main means of production of enterprises are not used efficiently. It is established, that further increase in the efficiency of their use can be achieved in an intensive way, namely: by replacing some outdated technologies with new, computerized ones, that will accelerate production and increase productivity; reconstruction of those production sites and equipment, that are "bottlenecks", that is restrain the possibility of increasing production; organization of training and retraining of engineers and key production workers, who will be responsible for the implementation of new advanced equipment and work on it. The role of analysis in the management of fixed assets is determined. Emphasis is placed on the fact, that the method of analysis of fixed assets should take into account a number of fundamental positions. The tasks, stages, methods, information sources of the analysis of fixed assets are covered. The analysis of methodical approaches of authors to the decision of problems of the economic analysis of the fixed assets is carried out. The views of scientists on the areas of economic analysis of fixed assets are systematized. The views of scientists on the application of various indicators to analyze the effectiveness of fixed assets are summarized. The author`s approach, which provides the realization of the analysis in the context of such areas as analysis of the dynamics of the active part of fixed assets of enterprises and development of proposals for their improvement, analysis of the intensity of the movement of the active part of fixed assets and development of proposals for the speed of their renewal, analysis of technical conditions of the active part of fixed assets and selection of proposals to improve their quality is offered.
URI: http://repository.vsau.org/repository/getfile.php/26704.pdf
Publication type: Статті у зарубіжних наукових фахових виданнях (Copernicus та інші)
Publication: East European Scientific Journal. - Polska : Warszawa, 2020. - № 10 (62). - P. 58-69.
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