ОРГАНІЗАЦІЯ І МЕТОДИКА ПРОВЕДЕННЯ АНАЛІЗУ СТАНУ ТА РУХУ ОСНОВНИХ ЗАСОБІВ НА М'ЯСОПЕРЕРОБНИХ ПІДПРИЄМСТВАХ

Abstract

The article considers the organizational and methodological approaches for realization of the analysis of condition, movement and dynamics of fixed assets on the example of meat-processing enterprises.
Various approaches to characteristics of fixed assets, ranging from Adam Smith to modern authors, have
been considered. Most authors associate fixed assets with capital assets, as well as fixed assets with capital
funds. As a result of the generalization of different points of view, we have proposed the following definition
of fixed assets.
For the realization of the analysis of the movement and updating of fixed assets, tasks and ways of
organizing the analysis have been defined as well as indicators with the help of which the results of the
movement and updating of fixed assets will be determined.
Based on general methods, the analysis of the movement of fixed assets was carried out using the
index of input, retirement and updating. The results of the analysis showed that enterprises have a very low
index of retirement, which negatively affects the results of the updating of fixed assets and indicates an irrational use of fixed assets.
Analysis of suitability and depreciation of fixed assets was proposed to carry out taking into specific
gravity the percentage of the active part of fixed assets. As a result of the analysis that was carried out, it
was found that the index of suitability at the enterprises is less than fifty percent. It was also found that the
useful life significantly exceeds the standard, which is recommended in the Tax Code of Ukraine. During the
analysis, it was established that the index of real value of fixed assets, both by their full cost and by their active part, is in the critical interval.
This fact lengthens the use of obsolete fixed assets and makes it impossible to implement an intensive and innovative policy of the development of meat processing enterprises.