Analysis of maintenance of the enterprises of fixed assets

Тetiana Mykolayivna Soroka


Introduction. The production activity of the enterprise is ensured not only by the use of material, labor and financial resources, but also due to its fixed assets. Under the influence of the production process and the external environment they get worn out and are gradually transferring their initial cost to the production costs during the normative period of their service. One of the most important factors of increasing the efficiency of production at enterprises is their provision with fixed assets in the required amount and range, as well as the most perfect use of them.

To have a complete picture of the state of fixed assets at the enterprise, it is necessary to analyze their composition and structure, level of use, and to define the reasons  for their change; calculate the impact of fixed assets usage on production volumes and other indicators; examine the extent of use of the production capacity and  of the enterprise and its equipment; to find out the reserves of the efficient use of the fixed assets. Only after such analysis it is possible to say exactly what measures are necessary to increase the production efficiency.

Aim. The purpose of the research is to analyze ensuring construction enterprises with fixed assets.

The method (methodology). The following methods have been used in this research: method of generalization, method of analysis, method of comparison, method of synthesis, induction method, method of statistical analysis, graphic method.

Results. It has been developed the method, which is the complex combination  of links of qualitative analysis of economic, technological and financial regularities and computational modeling of these regularities with their further quantitative and qualitative analysis. On the basis of the analysis of a set of the established functions, it has been determined the profitability of indicators of  the enterprise with the most important structural elements of the fixed assets. It has been defined a number of patterns of production of the enterprise, performance, efficiency of use, renewal and replacement of the fixed assets. We have also developed a set of recommendations how to improve management of the fixed assets  taking into consideration economic market tendencies, financial situation at the enterprise, organizational  peculiarities of management, and technological characteristics of the fixed assets of the construction industry.


fixed assets; construction enterprises; capital; non-current assets; current assets

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Science Works Journal "Ekonomichnyy analiz"

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

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