Improvement of method of analysis of fixed assets reproduction processes

Yevhenia Vаlerіyivna Oliynyk


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. 


reproduction of fixed assets; methods of analysis; metrics; rate; amortization

Full Text:



Epifanova, I. U. (2012). Analysis of the reproduction and use of fixed assets of Vinnitsya entities. Dnipropetrovsk. Economic Space, 58, 172-177.

Zborovska, O. M. (2012). Optimization of reproduction of fixed assets in industrial enterprises of Ukraine. Efficient Economy. Retrieved from : http//

Klenin, O. V. (2006). Improve playback basis capital industry. Thesis. PhD degree. 08.06.01 "Economics, Organization and Management", Mariupol.

Matievich, A. S. (2013). Defining standards of indicators to measure reproductive management of fixed assets. Bulletin of Science Siberia, 2(8), 110–115.

Poluyanova, O. I. (2014). Task management subsystem reproduction of fixed assets in the company in the current economic conditions. Development Economics, 1(69), 83-88.

Sled, O. M. (2013). Improving the System of Evaluation on Indicators for the Fixed Assets’ Renavation. Economichnyy analiz, 3, 203–210.

Etepanov, I. G. & Matievich, A. S. (2012). Systematization of performance analysis of reproduction of fixed assets. Bulletin of the Perm University, 1(12), 66–76.

Sudarkina, S. P. & Gulyakin, S. U. (2013). Improvement of fixed assets’ reproduction strategies. Bulletin of the NTU "HPI", 22(995), 174-178.

Shvecz, N. V. (2012). Problematic issues analysis of fixed assets. Business Inform, 8, 159–162.

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