Received:
2019-05-10 | Accepted:
2019-10-05 | Published:
2019-12-15
Title
Methodology of complex analysis of tangible fixed assets
Abstract
Tangible fixed assets are used in production, provision of services, renting and for administrative purposes. Various internal and external information users are interested in this type of assets. With regards to the significance of such assets, it is very important to carry out their detailed analysis. The article recommends a methodology of complex analysis of tangible fixed assets that consists of the following stages: 1) compositional analysis; 2) structural and dynamic analysis; 3) change analysis; 4) technical condition analysis; 5) usage analysis; 6) profitability analysis. Application of this methodology allows one to objectively assess the condition of the tangible fixed assets and make management decisions in order to use them better and improve the enterprise's activity results.
Keywords
tangible fixed assets analysis, compositional analysis, structural and dynamic analysis, change analysis, technical condition analysis, usage analysis, profitability analysis
JEL classifications
M49
URI
http://jssidoi.org/jesi/article/441
DOI
Pages
1341-1352
This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License
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