Improvement of method of analysis of fixed assets reproduction processes

Abstract

The article deals with the problem of improving the methodology of analysis of fixed assets reproduction in order to form the information complex for decision-making as for the development of domestic enterprises' productive capacity. The importance of objective information about reproduction has been underlined.

On the basis of the generalization of existing methodical positions and indicators the stages of the analysis of the processes of reproduction which foresee the study of necessity, scope, funding sources, and intensity of physical replacement of worn-cost fixed assets with new ones are proposed. It is proposed to determine the need for fixed assets according to the level of deterioration and the level of capital intensity. It is important to study the progressive process of reproduction and efficient use of available financial resources. Within each phase the new rates for providing more detailed analysis of the fixed assets reproduction' processes are offered. The use of the proposed indicators in the analysis will give an opportunity to investigate the renewal of certain types of equipment, as well as fixed assets of the enterprise in general.