Algorithm of analysis of the main fixed assets in enterprise

Yevheniya Petrivna Hnatenko


Introduction. The subject of the research is to carry out the analysis of fixed assets of industrial enterprises.

Rational use of fixed assets improves all technical and economic indices, including the production increase, the reduction of production costs, manufacturing complexity. The analysis of the algorithm that has been done facilitates the ideal solution of urgent problems of scientific and practical nature concerning the formation and use of fixed assets in the enterprise. Procedure of analyst’s actions and sequence of analysis stages of fixed assets in the enterprise allow the company to investigate and draw conclusions about the status and effectiveness of fixed assets.

Purpose. The article aims to systematize the existing approaches and to develop new approaches as for the sequence ­– algorithm of the methodology of analysis formation and efficient use of fixed assets in the enterprise.

The method (methodology). We have used the following methods of investigation to improve the methodology of analysis of fixed assets: abstract and logical method, methods of comparison, methods of induction and deduction, method of comprehensive approach and statistical methods.

Results. The article presents analysis algorithm scheme of fixed assets in the enterprise. The approbation of the proposed algorithm analysis of fixed assets on the example of a particular company has been done. The analysis has been carried out and it numbers several stages. All of them help estimate the structure, dynamics and efficiency of fixed assets of the company; draw conclusions about the formation and use of property, equipment and capacity; take administrative decisions regarding improving their efficiency. In the first stage the estimation of the dynamics and the availability of fixed assets and structure analysis of fixed assets evaluation changes the proportion of the active part of industrial production assets. The second step is to analyze the use of production capacity. The third provides the analysis of the technical state assets. For aggregating of fixed assets estimation and the nature of the changes the company has made the fourth stage of the analysis. It is the analysis of update, input, disposals. The fifth stage foresees the analysis of the economic efficiency of fixed assets. The sixth step is the implementation of factor analysis of capital assets. The analysis allows to identify factors of influence the efficiency of utilization of production facilities. It is conducted in two directions: the study of the impact of capital on output; the study of the influence of factors on change of capital. The final stage of the analysis is to prepare conclusions and decisions of the management to increase production, to provide the increase in capital assets.

The proposed algorithm enhances the modern methodological principles that promote opportunities to ensure more efficient use of fixed assets in the enterprise.


analysis; fixed assets; algorithm; stages; technical state; power; indexes; efficiency

Full Text:



Alhorytm. (2016). Vikipediya. Retrieved from:

Butynets, F. F. (2001). Bukhhalters'kyy slovnyk. Zhytomyr: Ruta.

Burova, T. A. & Sobchuk, A. V. (2015). Problemni pytannya klasyfikatsiyi osnovnykh zasobiv. Oblik, analiz i audyt v umovakh rehional'noho rozvytku ekonomiky, 30-33.

Yepifanova, I. Yu. (2012). Analiz vidtvorennya i vykorystannya osnovnykh zasobiv pidpryyemstv Vinnychchyny. Ekonomichnyy prostir, 58, 172-177.

Marenych, T. H. & Lutsenko, O. A. (2012). Metodychni pidkhody do otsinky efektyvnosti vykorystannya osnovnykh zasobiv. Visnyk Kharkivs'koho natsional'noho tekhnichnoho universytetu sil's'koho hospodarstva: Ekonomichni nauky, 127. Retrieved from:

Mayakovs'ka, Ts. V. & Koval', N. I. (n.d.). Analiz efektyvnosti vykorystannya osnovnykh zasobiv ta rezervy yikh pidvyshchennya. Ekonomika. Finansovi vidnosyny. Retrieved from::

Sled', O. M. (2013). Udoskonalennya systemy pokaznykiv otsinky onovlennya osnovnykh zasobiv vyrobnytstva. Ekonomichnyy analiz, 14(3), 203-210.

Sudarkina, S. P. & Hulyakin, S. Yu. (2013). Udoskonalennya stratehiyi vidtvorennya osnovnykh fondiv pidpryyemstva. Visnyk NTU «KhPI», 22 (995), 174-178.

Tarasyuk, Yu. V. (n.d.). Osoblyvosti analizu vykorystannya osnovnykh zasobiv. Retrieved from: default/files/studconf/421.pdf.

Shvets', N. V. & Brods'kyy, O. L. (2012). Problemni pytannya analizu osnovnykh zasobiv pidpryyemstva. Biznes Inform, 8, 159-162.

Cherep, A. V. (2009). Efektyvnist' vykorystannya osnovnykh fondiv pidpryyemstva. Derzhava ta rehiony, 6, 212-215.

Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM


  • There are currently no refbacks.

Copyright (c)


Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 

Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

© West Ukrainian National University

© «Ekonomichnyy analiz», 2007-2023