ANALYSIS OF FIXED ASSETS AT ENTERPRISESIN MODERN ECONOMIC REALITIES
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 5
Abstract
Considered the need for an analysis of fixed assets as a key element of the production potential of enterprises. The main directions of their comprehensive assessment in modern economic conditions are determined. Controversial questions about the method of calculating the main indicators that characterize the efficiency of the use of fixed assets are considered. The need to improve the current system of indicators, which is used in the analysis of fixed assets is justified. It is proposed to use the residual value in determining capital productivity and other indicators of the efficiency of the use of fixed assets, since it characterizes their valuation more realistically for today.
Authors and Affiliations
I. P. Malikova
Keywords
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