ANALYSIS OF THE STATE OF FIXED ASSETS AT ENTERPRISES AND METHODOLOGICAL APPROACHES TO ITS IMPLEMENTATION: THE EXPERIENCE OF UKRAINE (58-69)

Архив в PDF формате
Дата публикации статьи в журнале: 2020/11/18
Название журнала: Восточно Европейский Научный Журнал, Выпуск: 62, Том: 4, Страницы в выпуске: 58-69
Автор: Mulyk Tetiana
Vinnytsia , Vinnytsia National Agrarian University, PhD in Economics, Associate Professor, Head of the Analysis and Statistics Department
Автор: Mulyk Yaroslavna
Vinnytsia , Vinnytsia National Agrarian University, PhD in Economics, Associate Professor, оf the Audit and State Control Department
Анотация: The analysis of fixed assets at the enterprises of Ukraine is carried out. The dynamics of changes in the initial value, residual value and the degree of depreciation of fixed assets of Ukrainian enterprises in 20002018 is estimated. The value of fixed assets of Ukraine was assessed by type of economic activity (NACE-2010) in 2014-2018. The dynamics of changes in the value of fixed assets in the field of agriculture in 2013-2018 is estimated. It is determined, that the main means of production of enterprises are not used efficiently. It is established, that further increase in the efficiency of their use can be achieved in an intensive way, namely: by replacing some outdated technologies with new, computerized ones, that will accelerate production and increase productivity; reconstruction of those production sites and equipment, that are "bottlenecks", that is restrain the possibility of increasing production; organization of training and retraining of engineers and key production workers, who will be responsible for the implementation of new advanced equipment and work on it. The role of analysis in the management of fixed assets is determined. Emphasis is placed on the fact, that the method of analysis of fixed assets should take into account a number of fundamental positions. The tasks, stages, methods, information sources of the analysis of fixed assets are covered. The analysis of methodical approaches of authors to the decision of problems of the economic analysis of the fixed assets is carried out. The views of scientists on the areas of economic analysis of fixed assets are systematized. The views of scientists on the application of various indicators to analyze the effectiveness of fixed assets are summarized. The author's approach, which provides the realization of the analysis in the context of such areas as analysis of the dynamics of the active part of fixed assets of enterprises and development of proposals for their improvement, analysis of the intensity of the movement of the active part of fixed assets and development of proposals for the speed of their renewal, analysis of technical conditions of the active part of fixed assets and selection of proposals to improve their quality is offered.
Ключевые слова: analysis of fixed assets   initial cost   residual value   degree of depreciation   methods of analysis   stages of fixed assets analysis  
Данные для цитирования: Mulyk Tetiana , Mulyk Yaroslavna , . ANALYSIS OF THE STATE OF FIXED ASSETS AT ENTERPRISES AND METHODOLOGICAL APPROACHES TO ITS IMPLEMENTATION: THE EXPERIENCE OF UKRAINE (58-69). Восточно Европейский Научный Журнал. Экономические науки. 2020/11/18; 62(4):58-69.

Список литературы: 1. Kovalchuk N.O., Pobizhan T.A. Analysis of Fixed Assets at Enterprises of Ukraine. Young Scientist. 2017. № 10. pp. 910-914. 2. Kovalchuk I.V. Economics of the Enterprise: a textbook. K .: Knowledge, 2008. 680 p. 3. State Statistics Service: official website. URL: http://www.ukrstat.gov.ua / 4. Butynets F.F. Accounting Dictionary. Zhytomyr: PE "Ruta", 2001. 224 p. 5. Pokropivny S.F. Economics of the Enterprise: a textbook / ed. S.F. Pokropivny. K .: KNEU, 2008. 528 p. 6. Shemyakina N.V. Depreciation of Fixed Assets: Problems and Solutions: a monograph. Donetsk: Inst. of Industrial Economics, 2009. 98 p. 7. Fedash G.V. Formation of the Strategy of Reproduction of Fixed Assets of the Enterprise. URL: http: // www.rusnauka.com/2._SND_2007/ Economics / 19243.doc. htm 8. Mulyk T.O., Mulyk J.I. Methodical Tools for Analyzing the Financial Security of Enterprises in the System of Economic Aspects of Biofuel Production. Economy. Finances. Management: Current Issues of Science and Practice. 2016. № 9. pp. 91-101. 9. Matieshin M.M. Accounting and Analytical Support of the Process of Operation of Fixed Assets of Construction Companies [manuscript]: dis. … For the degree of Ph.D. URL: http://www.kneu.edu.ua. 10. Mulyk T.O., Materinska O.A., Plonsak O.L. Analysis of Economic Activity: a textbook. Kyiv: Center for Educational Literature, 2017. 288 p. 11. Mulyk T.O. Methodical Aapproaches to Analytical Support of Income Management. Agrosvit. 2020. № 6. S. 77–86. DOI: 10.32702 / 2306- 6792.2020.6.77 12. Seredynska V.M., Zahorodna O.M., Fedorovich R.V. The Use of Heuristic Methods in the Assessment and Selection of the Best Option for Advertising. Scientific Notes: collections of scient. works of the depart.of econ. analysis of Ternopil Academy of National Economy. Ternopil: Economic Thought, 2001. Issue. 9. pp. 201-216. 13. Krupka J.D. Analysis of Capitalization of Costs for Repair and Modernization of Fixed Assets. Scientific Notes: coll. of scient. works of the depart. of econ. analysis of Ternopil Academy of National Economy - Ternopil: Economic Thought, 2001. Issue. 9. pp. 68-70. 14. Mnykh E.V. Economic Analysis of the Enterprise: a textbook. K: Kyiv. National Trade and Economy Univ., 2008. 513 p. 15. Kovalev V.V., Volkova O.N. Analysis of Economic Activity of the Enterprise: student. M .: LLC “TK Velbi”, 2002. 424 p. 16. Basovsky L.E. Theory of Economic Analysis: a textbook. M .: INFRA-M, 2001. 222 p. 17. Berdnikova T.B. Analysis and Diagnosis of Financial and Economic Activities of the Enterprise: textbook M: INFRA-M, 2003. 215 p. 18. Bondar N.M. Economics of the Enterprise: textbook. К.: Publishing House А.S.К., 2004. 400 p. 19. Zorina O.A. The Essence of the Fundamental Principles of Economic Analysis. Bulletin of Khmelnytsky National University. 2011. № 1. pp. 217– 223. 20. Kovalev V.V. Financial Analysis: Methods and Procedures: a textbook. M.: Finance and Statistics, 2001. 559 p. 21. Kozhanova E.P. Economic Analysis: Theory and Practice: [textbook] - 2nd ed., amended and supplemented. H . P.H. "INZHEK", 2005. 344 p. 22. Savitska G.V. Economic Analysis: student. 8th ed., reworked. M .: Novoe Izdanie, 2003. 640 p. 23. Samburska N.I. Accounting and Analysis of Fixed Assets in the Enterprises of Water Supply and Sewerage: thesis … Cand. Economic Sciences: 08.00.09. Odesa, 2013. 294 p. 24. Sidun V.A., Ponomareva Y.V. Economics of the Enterprise: textbook. K .: Center for Educational Literature, 2006. 356 p. 25. Mulyk T.O., Tsurkan A.O. Information and Organizational Principles of Analysis of Fixed Assets in the Management of Real Investments. Scientific Bulletin of Kherson State University. Issue 29, Part 2. 2018. pp. 173-177. 26. Mulyk T., Tomchuk O., Fedoryshyna L.Analysis of Financial Stability of the Enterprise. The scientific heritage. Budapest, Hungary.2020. No. 43. pp. 46-55. 27. Aleskerova Y., Mulyk T., Fedoryshyna L. Improving Credit Protection Analysis Methods Reports of Main Agricultural Enterprises / Baltic Journal of Economic Studies. 2018. Vol. 4 № 2. P. 1-7. DOI: https://doi.org/10.30525/2256-0742/2018-4-2-1-7 28. Hutsalenko L., Wasilewski M., Mulyk T., Marchuk U., Mulyk Ya. Accounting Control of Capital Investment Management: realities of Ukraine and Poland / Economicannals-ХХІ. 2018. № 170 (3-4). P. 79-84. DOI: https://doi.org/10.21003/ea.V170-14 29. Pravdiuk N.L., Mulyk T.O., Mulyk Ya.I. Management of Financial Security of Enterprises: Accounting and Analytical Aspect: monograph. Kyiv: Center for Educational Literature, 2019. 224 p. 29. Mulyk Tetiana, Mulyk Yaroslavna. (2020) Innovations in the Agricultural Business: Problems and Prospects in Ukraine. International Journal of Innovative Technologies in Economy. 1 (28). https://doi.org/10.31435/rsglobal_ijite/31032020/6959 31. Mulyk Tetiana. Formation of Enterprises Investment Security Monitoring System. East European Scientific Journal. Warsaw, Poland. № 3 (55), 2020 part 3. p. 34-43.