SCIENTIFIC AND METHODOLOGICAL ASPECTS OF THE ANALYSIS OF FIXED RESOURCES

Abstract

The article reveals the scientific and methodological aspects of the analysis of fixed assets in the activity of agricultural enterprises. The main tasks and stages of the process of analysis of fixed assets are defined.

The scientific approaches of various scientists regarding the allocation of groups of indicators for the analysis of fixed assets are summarized. A system of indicators has been formed for the analytical study of the assessment of the use of fixed assets, which provides for three groups of indicators: a group of indicators for assessing the technical condition (reproduction) of fixed assets, a group of generalizing indicators and a group of partial indicators. The improved system of indicators for the assessment of fixed assets can be used both for the analysis of the process of managing the technical update of fixed assets at enterprises, and on the scale of the industry or the country for the evaluation of the innovative potential management system.

Conclusions. The use of this system of indicators will contribute to the objectivity of the assessment of the process of the movement of fixed assets not only at enterprises, but also in the industry as a whole. The concretization and differentiation of the coefficients of input, renewal, liquidation and disposal of fixed assets will allow not only to carry out a quantitative assessment, but also to objectively evaluate the qualitative measurements of the features of the movement of fixed assets at enterprises. Comprehensive research using the listed groups of indicators will help regulate the processes of technical renewal at the macro level and reveal hidden production potential.