MODEL OF THE COMPLEX ANALYSIS OF FIXED ASSETS IN THE ENTERPRISE MANAGEMENT SYSTEM

Authors

  • U.S. Savkiv Vasyl Stefanyk Precarpathian National University, Ministry of Education and Science of Ukraine, Department of Accounting and Taxation, Shevchenko str., 57, Ivano-Frankivsk, 76010, Ukraine, tel.: +380672801800 https://orcid.org/0000-0002-1101-4702
  • М.М. Vasylyuk Vasyl Stefanyk Precarpathian National University, Ministry of Education and Science of Ukraine, Department of Accounting and Taxation, Shevchenko str., 57, Ivano-Frankivsk, 76010, Ukraine, tel.: +380664653250 https://orcid.org/0000-0001-7372-4382
  • H.V. Leshchuk Vasyl Stefanyk Precarpathian National University, Ministry of Education and Science of Ukraine, Department of Accounting and Taxation, Shevchenko str., 57, Ivano-Frankivsk, 76010, Ukraine, tel.: +380672559984 https://orcid.org/0000-0003-1625-1536

DOI:

https://doi.org/10.15330/apred.1.19.177-184

Keywords:

basic tools, analysis of fixed assets, efficiency, model, management

Abstract

The article is aimed at improving the process of the state analysis and the effectiveness of the use of fixed assets at the enterprise.  The practice of a modern enterprise management requires an accurate operative evaluation and the complex analysis of processes related to the restoration of fixed assets.  The proposed model of the analysis of fixed assets at the enterprise facilitates the possibility to carry out an effective and sound analysis of existing fixed assets with the purpose of effective management by them. The algorithm of actions of an analyst and the stages sequence of complex analysis of fixed assets at the enterprise were worked out using the technical suitability coefficients of fixed assets and the technical suitability of equipment at the enterprise.

The purpose of the article is to develop a model of complex analysis of fixed assets on the basis of their technical suitability coefficients and the technical suitability of equipment at the enterprise, which allows to improve processes of the state analysis and effectiveness of use of fixed assets.

To achieve the set goal, the following methods of research such as deduction– for determining the main advantages and disadvantages of the indicators application of the state analysis and effectiveness of the use of fixed assets,  systematic analysis – for studying accounting processes in their relationships and interdependency, synthesis and complex approach – for forming a complex model of analysis of fixed assets,  coefficient method – for application of coefficients of complex analysis of fixed assets and the method of abstractions – for forming the generalized conclusions were used in this article.

The current methodology of analysis of the efficiency of the use of fixed assets as well as their operation and updating at the enterprise is considered, grouping indicators that determine the state and effectiveness of the use of fixed assets was conducted, the model of complex analysis of fixed assets has been developed and the directions of complex analysis of fixed assets have been determined in this article. The scientific novelty of the research is the implementation of the complex approach to the analysis of fixed assets on the basis of the corresponding coefficients of technical suitability of fixed assets and the technical suitability of the equipment at the enterprise, which allows for improving the processes of analyzing the condition and effectiveness of the use of fixed assets, as well as using certain universal analytical indicators will ensure the analysis of the use effectiveness of certain fixed assets in order to increase their efficiency.

The results of the scientific research can be applied by enterprises in the system of the analysis of the state and reproduction of fixed assets.

Author Biographies

U.S. Savkiv , Vasyl Stefanyk Precarpathian National University, Ministry of Education and Science of Ukraine, Department of Accounting and Taxation, Shevchenko str., 57, Ivano-Frankivsk, 76010, Ukraine, tel.: +380672801800

PhD (Econ.), Associate Professor

М.М. Vasylyuk , Vasyl Stefanyk Precarpathian National University, Ministry of Education and Science of Ukraine, Department of Accounting and Taxation, Shevchenko str., 57, Ivano-Frankivsk, 76010, Ukraine, tel.: +380664653250

D. Sc. (Econ.), Professor

H.V. Leshchuk , Vasyl Stefanyk Precarpathian National University, Ministry of Education and Science of Ukraine, Department of Accounting and Taxation, Shevchenko str., 57, Ivano-Frankivsk, 76010, Ukraine, tel.: +380672559984

D. Sc. (Econ.), Professor

References

1. Asmolova, G.B. “The mechanism for regulating the reproduction of fixed assets of enterprises.” Economist. 2007, no. 7, pp. 24-27.
2. Bondar, O.V. “The problem of formation of amortization policy in market economic conditions.” Actual problems of the economy. 2005, no. 1(43), pp. 38-42.
3. Butynets, T. A. “Fixed assets: the economist's point of view.” Problems of the theory and methodology of accounting, control and analysis, no. 2 (23), 2012, pp. 22-36.
4. Butenets, F.F. Theory of accounting: textbook. Zhytomyr: PP "Ruta", 2000.
5. Vankovich, D.V., and N.B. Demchyshak. “Analysis of financial sources of formation of investment resources in Ukraine.” Finances of Ukraine, no. 7, 2007, pp. 72-84.
6. Havrys, M. O. and O. O. Havrys. “Issues of modernization of the analytical policy of fixed assets.” Problems of socio-economic development of enterprises: materials of the 10th international scientific and practical conference, Kharkiv, October 25-26, 2017. Kharkiv: NTU "KhPI", 2017, pp. 176-178.
7. Grinko, A.P. Theoretical and methodological principles of accounting for the reproduction of fixed capital in the conditions of a new management paradigm: monograph. Kharkiv: KhDUHT, 2015.
8. Drobyazko, S.I., and M.O. Konoplya. “Organization and method of accounting of fixed assets of the enterprise and analysis of the effectiveness of their use.” Bulletin of the University "Ukraine". Economy, management, marketing series, no. 3 (24), 2019, pp., surl.li/ggwca. Accessed 17 Apr.2023.
9. Cherep, O.G., and V.A.Prykhodko. “Approaches to the improvement of financial support for the reproduction of fixed assets of PrJSC "Prylutsky Hlibozavod".” Bulletin of the Khmelnytskyi National University. Series: «Economic Sciences», no. 2, 2021, pp. 255-259, surl.li/ggwhx. Accessed 17 Apr.2023.

Downloads

Published

2023-06-06

Issue

Vol. 1 No. 19 (2023): THE ACTUAL PROBLEMS OF REGIONAL ECONOMY DEVELOPMENT

Section

Research of development of domestic business

License

Authors who publish with this journal agree to the following terms:
    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution NonCommercial NoDerivs 4.0 Unported License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    1. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  1. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)