Analysis of fixed assets of agricultural enterprises: branch aspect

Abstract

The theoretical and methodological aspects of the analysis of intensity, capacity and efficiency of the fixed assets of agricultural enterprises are investigated in the article. The features of analysis of assets with the consideration of the specifics of their use in agriculture are defined. The recommendations on forming scorecard analysis of fixed assets are formulated.

Introduction. Traditional methods of analysis of fixed assets is focused on generalizing terms of efficiency and pays insufficient attention to the partial indicators of intensity and performance. The latter ones are determined according to certain types and kinds of machinery and equipment and they should consider the peculiarities of their use.

Goal. The study aims to develop a system of analytical indicators to fully characterize the intensity, productivity and efficiency of fixed assets of agricultural enterprises.

Results. The proposed system of performance of analysis of fixed assets includes both known and indicators of rare and copyright advice.

Copyright proposals for consideration of sectoral aspects in the method of analysis of fixed assets of agricultural enterprises:

–         application in the analysis of the ratio of the rate of change of fixed assets of non-production activity with the rate of change of net profit and net income;

–         expediency to additionally determine feasibility of joint performance of fixed assets of the main activity and long-term biological assets;

–         the necessity to carry out analysis with the use of information on off-balance sheet leased equipment;

–         the necessity to use in the method of calculation “it has been received the products” instead of "it has been manufactured the products".