Improving еhe Methodology аor Analyzing Enterprise Fixed Assets.

Abstract

Fixed assets, being an integral component of the production potential of any enterprise. The financial results of the enterprise largely depend on their intensity and efficiency of use. Analysis of fixed assets is usually carried out using an integrated and systematic approach, based on the availability of them, their movement, and the efficiency of use (including their active part). According to some authors, traditional methods for analyzing fixed assets have a number of disadvantages, since they do not take into account the life cycle of the enterprise, the environmental aspects of the functioning of fixed assets, and the specifics of the work of individual divisions of the enterprise and its branches. In order to improve the methodology for analyzing fixed assets, the authors proposed to use formalized and informal criteria for analyzing risks associated with the use of fixed assets. A questionnaire has been developed to determine the likelihood of the risk of economic losses in connection with the use of fixed assets. The authors propose to use an integral indicator to analyze the risk of using fixed assets over time. In order to improve the audit procedure, the authors proposed a distinction between business transactions with fixed assets according to their cycles in accordance with the stage of their reproduction. Operational analysis is essential for managing the performance of fixed assets, especially during busy periods. The use of analysis of the rhythm of operation of grain combines makes it possible to reduce losses during harvesting, carry it out within a strictly established time frame, and motivate workers for high-quality and intensive completion of the task.