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Journal articles on the topic 'Fixed assets of production'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Zwolak, J. "The impact of fixed assets on Polish agricultural production." Agricultural Economics (Zemědělská ekonomika) 54, No. 1 (2008): 20–25. http://dx.doi.org/10.17221/2722-agricecon.

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The power function was used to show the dependence of gross, final and sold output on the gross value of total fixed assets and on the ratios of this value to the productivity of these three production categories. Further elaboration included the characteristics of variable features. The system of independent variables employed in the study allowed for the estimation of both extensive and intensive utilisation of fixed assets in Polish agriculture from 2002–2005. The study showed the diminishing impact of the productivity of fixed assets and the decreasing productive efficiency of Polish agric

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2

Mukhamedova, Sitora Ilhomovna. "IMPROVEMENT OF ACCOUNTING IN RAILWAY ENTERPRISES." International Journal of Education, Social Science & Humanities. FARS Publishers 11, no. 3 (2023): 237–47. https://doi.org/10.5281/zenodo.7722422.

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In the article, some issues of the development of fixed assets accounting, the organization of fixed assets in railway transport enterprises are developed on the basis of changes in production and formulated proposals.

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3

Chernenko, A. F., and T. N. Maslova. "Improving the methods of depreciation." Economic Analysis: Theory and Practice 19, no. 3 (2020): 520–40. http://dx.doi.org/10.24891/ea.19.3.520.

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Subject. The article deals with justification and development of a new method for calculating depreciation of fixed assets. Objectives. The purpose is to devise a universal method of depreciation, enabling to correctly assess the participation of fixed assets in the production process and reliably form production costs. Methods. The study employs general scientific methods of analysis. Results. We reviewed existing methods for calculating depreciation of fixed assets that are prescribed by laws and regulations on accounting and taxation, substantiated the need for improving the methods for cal

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4

Soshchenko, Anatoly E., Elena V. Shchurova, and Boris N. Mastobaev. "Glavtransneft fixed assets: tanks." SCIENCE & TECHNOLOGIES OIL AND OIL PRODUCTS PIPELINE TRANSPORTATION 10, no. 5 (2020): 490–98. http://dx.doi.org/10.28999/2541-9595-2020-10-5-490-498.

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The article presents a historical overview of one of the most important groups of fixed assets of the Main Production Office for Oil Transportation and Supply (Glavtransneft) – tanks. The main tendencies of tank construction development in the USSR and the USA in 1970–1990 are presented. The analysis of technical indicators and parameters of tank designs in our country and abroad was performed. The issues of ensuring reliable and safe operation of tanks of different types, as well as the directions of technological change in the field of long-term growth of the tank farm in the main oil pipeli

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5

Aleksandrova, Viktorija, Tatiana Chaika, and Natalia Korotkikh. "BUSINESS ECONOMY: EFFICIENT USE OF FIXED ASSETS." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 3 (December 27, 2022): 27–31. http://dx.doi.org/10.20998/2519-4461.2021.3.27.

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The basis of all production are the objects of fixed assets. When considering the structure of fixed capital, they occupy the largest share. Rational use of fixed production assets has a positive impact on profit and labor productivity. With optimal use of fixed assets there is an acceleration of their turnover. Acceleration of turnover significantly contributes to addressing the issues of reducing the gap in the timing of physical and moral wear and tear, as well as accelerating the pace of their renewal. Analysis of the efficiency of fixed assets is an important problem, because fixed assets

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KUDRENKO, N.V., and V.O. BAI. "Fixed assets of processing industry enterprises: economic essence, accounting, analysis and reporting." Market Relations Development in Ukraine №10(257)2022 134 (January 3, 2023): 81–88. https://doi.org/10.5281/zenodo.7502509.

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The subject of the research is a set of theoretical and methodical bases for ensuring the management of the main means of enterprises of the processing industry. The purpose of the study is the analysis and description of the essence of accounting and analytical support for the management of fixed assets in the accounting and auditing of processing industry enterprises Research methods. In the process of writing the article, the method of theoretical generalization was used (to reveal the essence of «fixed assets»), the methods of tabular and graphic representation. Research method

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Bredikhin, V., N. Yanchenko, and I. Mokrytska. "FIXED ASSETS AND EFFICIENCY OF THEIR USE." Series: Economic science 5, no. 158 (2020): 90–95. http://dx.doi.org/10.33042/2522-1809-2020-5-158-90-95.

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The article considers the essence of fixed assets and their structure. Companies typically invest their funds in fixed assets in order to upgrade their composition and structure, obtain rent for their operation, use in normal production activities and expand the production of goods or services. Analysis of the use of fixed assets allows companies to determine the overall state of production capacity of the firm. Therefore, companies are interested in improving the efficiency of fixed assets, as they directly affect the production and economic activities and financial condition in general. The

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8

Zorina, Elena, and Anna Potapenko. "Organization of the main functions in corporations: peculiarities of the formation of regional policy." Market Relations Development in Ukraine 119, no. 11(282) (2025): 68–74. https://doi.org/10.5281/zenodo.14825114.

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Relevance of the research topic. The formation of objective methods of accounting for fixedassets by corporations in the accounting policy allows for the formation of objective information thatallows for the preparation of reliable accounting (financial) statements and, therefore, an objectiveassessment of the financial position of the corporation. The National Standard for Accounting for FixedAssets allows for a significant expansion of the possibilities of objective reflection of information onaccounting for fixed assets as income–generating assets. In the practical activities of enter

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9

Lobai, Roman. "Strategic approaches to the management of fixed assets renewal in the context of restoring the production potential of agricultural enterprises." Actual problems of innovative economy and law 2024, no. 6 (2024): 116–20. https://doi.org/10.36887/2524-0455-2024-6-23.

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The study aims to improve management mechanisms that ensure the effective use, modernization, and renewal of the material and technical base of the agricultural sector to increase its competitiveness. Fixed assets are essential for an enterprise, ensuring its production capabilities and competitiveness. However, fixed assets become obsolete over time and require renewal to meet modern technologies and market requirements. Managing the renewal of an enterprise’s fixed assets and financing is essential to ensure its competitiveness and effective operation. The main production assets involved in

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10

Cherep, Oleksandr, and V. Prykhodko. "WAYS TO IMPROVE THE EFFICIENCY OF USING FIXED ASSETS OF THE ENTERPRISE PJSC “PRYLUTSK BAKERY”." Herald of Khmelnytskyi National University 292, no. 2 (2021): 200–204. http://dx.doi.org/10.31891/2307-5740-2021-292-2-34.

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Undoubtedly, at any enterprise to increase the volume of production requires the provision of fixed assets. Namely, such fixed assets, which consist of buildings, structures, machines, tools and other means of labor involved in the production process, are the most important basis of the enterprise. Therefore, the company must set itself the priority – it is rational and economical use of fixed assets. Regardless of the form of ownership, for any enterprise fixed assets are the technical and material basis for the production process. Many companies face the problem of efficient use of fixed ass

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11

Noprian Dolok Saribu, Alfriado Leonard, Warsani Purnama Sari, Saribulan Tambunan, Isnaniah LKS, and Linda Lores. "Efisiensi Biaya Produksi terhadap Pembelian Timbangan Digital pada Proses Produksi Obat Bius Daun Ruku-ruku." Journal of Education, Humaniora and Social Sciences (JEHSS) 5, no. 3 (2023): 1679–86. http://dx.doi.org/10.34007/jehss.v5i3.1507.

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This article aims to assess and allocate the efficiency value obtained through the exchange of production fixed assets with substitute fixed assets. The problem is focused on Efficiency which is a measuring tool used by companies to assess how much resources are sacrificed to obtain certain results. UD PEKAN is one of the businesses engaged in the trading company which has an inefficient level of production because there are idle production assets. Therefore, it is necessary to manage production assets effectively so as to produce the maximum level of output. This type of research uses descrip

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Kharchenko, H., and М. Makovskyi. "Fixed assets management in agricultural enterprises." Bioeconomics and Agrarian Business 11, no. 2 (2020): 105–12. http://dx.doi.org/10.31548/bioeconomy2020.02.105.

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The article determined that the economic activity of agricultural enterprises is associated with fixed assets that make up the bulk of their capital. The study determined that the condition and efficiency of the use of fixed assets is an important factor in ensuring the competitiveness of enterprises. The article examines the features of fixed assets management in agricultural enterprises. The following main research methods were used in the article: comparison, monographic, abstract-logical, economic-statistical, methods of analysis and synthesis. Theoretical aspects of defining the economic

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13

Voytsekhovska, Y. "METHODOLOGICAL ASPECTS OF ANALYZING AND OPTIMIZING THE PROCESSES OF INNOVATIVE RENEWAL OF ENTERPRISES' FIXED ASSETS." Journal of Lviv Polytechnic National University. Series of Economics and Management Issues 9, no. 1 (2025): 168–78. https://doi.org/10.23939/semi2025.01.168.

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Purpose. Renewal of fixed assets is the most important factor in ensuring sustainable development and competitiveness of enterprises. The process of updating fixed assets is a fundamental aspect of investment activity, directly affecting production efficiency and long-term growth. The purpose of this study is to develop and analyze a mathematical model that describes the dynamics of equipment replacement, taking into account the growth rates of the cost of fixed assets, their return on investment and service life. The study tests the hypothesis that optimizing the processes of updating fixed a

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14

Wang, Lv Rong. "Enterprise Equipment Category of Fixed Assets Evaluation and Management." Advanced Materials Research 1079-1080 (December 2014): 1166–68. http://dx.doi.org/10.4028/www.scientific.net/amr.1079-1080.1166.

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in the process of enterprise business , the equipment is the basis of fixed assets, is to maintain the production of basic material needs of the enterprise, general business equipment category of fixed assets have a higher lifetime value and higher monomer and equipment use in the process of changing the characteristics does not easily occur. From a certain extent, the level of corporate management, production management level and the size of firm size can be reflected from the corporate fixed assets. In this paper, a telecommunications company, for example, analyze the business equipment cate

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15

Grazhdankin, A. I., and N. L. Razumnyak. "State of the Fixed Production Assets and Ensuring Industrial Safety." Occupational Safety in Industry, no. 6 (June 2023): 59–67. http://dx.doi.org/10.24000/0409-2961-2023-6-59-67.

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The level of accident rate at hazardous production facilities is largely determined by the degree of moral and physical depreciation of the fixed assets in the fuel and energy industry. Depreciation factor of the fixed assets is almost always present among the causes of accidents at hazardous production facilities in the modern-day Russia. Fixed assets are large blocks of the industrial safety foundation. Accident rate and injury rate, as inevitable and tragic costs of industrial production, originated in the industrial era, do not disappear in the post-industrialism, and become problematic in

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16

YURII, Eduard, and Tetiana MOSTENSKA. "PRODUCTION AND TECHNOLOGICAL RESTRUCTURING AS A TOOL FOR INCREASING THE EFFICIENCY OF USING THE FIXED ASSETS OF THE ENTERPRISE Abstract." Ukrainian Journal of Applied Economics 5, no. 1 (2020): 220–27. http://dx.doi.org/10.36887/2415-8453-2020-1-26.

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Introduction. One of the main factors that determines the competitiveness of products is the condition and quality of fixed assets. Fixed assets ensure the competitiveness of products by forming its quality characteristics and production costs. Physical and moral aging of the active part of fixed assets can cause loss of competitiveness of products. Restructuring can be one of the tools to increase the efficiency of fixed assets use. The purpose of the article is to determine the role of production and technological restructuring as a tool to improve the efficiency of using the fixed assets of

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17

SHARKO, M., Y. BURENKO, and N. LUBIANA. "IMPROVING EFFICIENCY OF MANAGEMENT BASIC BY ENTERPRISES UNDER UNCERTAINTY." Herald of Khmelnytskyi National University. Economic sciences 276, no. 6(1) (2019): 254–59. https://doi.org/10.31891/2307-5740-2019-276-6-269-274.

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The efficiency of the enterprises is ensured by optimal use of financial and credit resources, fixed and circulating assets, stabilization funds and insurance reserves. In the conditions of dynamic changes of the external environment and their unpredictable influence on the economic activity of the company are forced to develop their own management and development strategies, using various tools and mechanisms for managing the value of fixed assets and production resources. Fixed assets, being the basis of economic potential of enterprises, determine its production capacity and technical level

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18

Vasilieva, Lesja M., and Tetjana О. Buhai. "A Generalization of Scientific Approaches Regarding the Essence of the Concept of «Fixed Assets» as an Object of Accounting." Business Inform 9, no. 548 (2023): 186–91. http://dx.doi.org/10.32983/2222-4459-2023-9-186-191.

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The article emphasizes that the activity of each enterprise presupposes the availability of means of production and appropriate material conditions, which are one of the most important elements of productive forces, as well as the main element of the material and technical base. It is noted that the key elements of management of fixed assets are organization, timely receipt and analysis of accounting and analytical information. The carried out analysis of scientific literature, normative legal acts along with generalization of scientific approaches to the essence of the concept of «fixed asset

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19

Bužinskienė, Rita, and Marytė Montrimienė. "Methodology of Accounting for the Acquisition of Fixed Tangible Assets." Applied Scientific Research 2, no. 2 (2023): 73–86. http://dx.doi.org/10.56131/tmt.2023.2.2.170.

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The article analyses the concept of fixed tangible assets and the process of accounting methodology. The main issues of accounting for fixed tangible assets are examined: methods of acquiring assets, initial recognition of assets, their assignment to an asset group, subsequent revaluation, and depreciation. The direct and indirect costs constituting the cost price of acquisition and production of fixed tangible assets are shown in detail. The results of the analysis revealed that the accounting of fixed tangible assets in the company complies with the provisions of the 12 Lithuanian financial

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20

Get’man, V. G. "Rules of Fixed Assets Accounting Should Be Changed." Accounting. Analysis. Auditing 7, no. 1 (2020): 42–48. http://dx.doi.org/10.26794/2408-9303-2020-7-1-42-48.

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Nowadays the role of accounting in managing the economy of businesses is increasing. Accounting is one of the main information sources for making managerial decisions in organizations. However its current model calls for improvement of accounting of production capacity of economic entities namely accounting of fixed assets. The article aims at substantiating and developing the recommendations on how to improve the organization and methodology of fixed assets accounting. The existing legal norms and rules make the methodological basis for the study. The general scientific methods of comparison,

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21

Flaks, D. B. "TECHNOLOGICAL DEVELOPMENT POTENTIAL OF THE PETROCHEMICAL COMPLEX." Izvestiya of Samara Scientific Center of the Russian Academy of Sciences 25, no. 1 (2023): 17–22. http://dx.doi.org/10.37313/1990-5378-2023-25-1-17-22.

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In this study, the potential for technological development of enterprises in the petrochemical complex is considered. The main production assets of the enterprises of the petrochemical complex were considered as the main object. The purpose of this article is to establish the relationship that the main production assets are the basis for the technological development of the petrochemical complex. The main problems of using fixed production assets are presented. Based on the problems considered, the key directions for increasing the efficiency of using the fixed production assets of petrochemic

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22

Fedoskin, Vladimir, Galina Bakulina, and Maria Pikushina. "Methodological aspects of forming a system of indicators to evaluate asset history of production." E3S Web of Conferences 222 (2020): 06020. http://dx.doi.org/10.1051/e3sconf/202022206020.

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An all-round increase in the rate of economic development of enterprises of the agro-industrial complex, an increase in the production of agricultural products and a decrease in its cost price directly depend on the state and development of the material and technical base of enterprises, that is, on the degree of their fixed assets and the efficiency of its use. At the same time, now there is a process of reducing available fixed assets in many agricultural enterprises of the Russian Federation, that is associated with a lack of financial resources not only for the expanded reproduction of fix

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23

., Jeffry. "TINJAUAN PENERAPAN AKTIVA TETAP BERDASARKAN PSAK NO. 16 PADA PT. EKA SARI LORENA TRANSPORT TAHUN 2012-2013." Jurnal Ilmiah Binaniaga 9, no. 1B (2019): 51. http://dx.doi.org/10.33062/jib.v9i1b.332.

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Role of fixed assets both service companies and manufacturing companies are basically the same, ie fixed assets have a very important role as a support for companies in doing the activities and operations of the company. To keep the fixed assets can be used in accordance with its function, then the asset must remain in good condition. Therefore, it is important for companies to carry out the management of fixed assets. Because of the role and function of the fixed assets is crucial to achieve the company's goal has been determined. Fixed assets have limited use of the age limit, except land. S

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Shinkevich, A. I., M. V. Voronin, and A. A. Lubnina. "MODELING THE EFFICIENCY OF THE USE OF FIXED ASSETS OF PETROCHEMICAL ENTERPRISES." Izvestiya of Samara Scientific Center of the Russian Academy of Sciences 24, no. 6 (2022): 114–20. http://dx.doi.org/10.37313/1990-5378-2022-24-6-114-120.

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Petrochemical industries are characterized by high capital costs and capital intensity, which is due to the multi-stage technology, the complexity of organizational structures and production processes, and the high costs of ensuring environmental efficiency and safety of production. In addition, many elements of the main production assets, including oil refining, ammonia synthesis, polyethylene production, are characterized by outdated bulky infrastructure and the involvement of large amounts of resources. Thus, when improving fixed production assets, it is necessary to take into account all t

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25

Noeva, E. E. "Assessment of the state of fixed assets of enterprises and organizations in the Arctic zone of the Russian Federation as a factor determining its sustainable development." Arctic XXI century. Humanities, no. 4 (December 26, 2023): 80–101. http://dx.doi.org/10.25587/2310-5453-2023-4-80-101.

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The analysis of the state of fixed assets is important for determining the production capabilities of the organization and strategic prospects of its development. The value of fixed assets determines the production capacity of the company, timely renewal of fixed assets increases their productivity and operational efficiency, while reducing the probability of losses caused by equipment failure as a result of systemic depreciation. Decrease in the rate of fixed assets reproduction leads to decline in production capacity and productivity level, increase in repair costs, decrease in the quality a

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26

KOLESNIK, Georgii V., and Mikhail B. RYBAKOV. "A model to optimize the structure of enterprise's fixed assets in conditions of digital transformation." Economic Analysis: Theory and Practice 20, no. 2 (2021): 357–78. http://dx.doi.org/10.24891/ea.20.2.357.

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Subject. The article addresses the enhancement of fixed assets utilization efficiency as one of priority tasks faced by modern machine-building enterprises. Objectives. The purpose is to devise approaches and tools for solving the problems of optimization of industrial enterprises’ fixed assets development and use, on the basis of mathematical modeling. Methods. The study employs methods of mathematical modeling of economic processes, the Markov chain theory, and the multicriteria optimization. Results. We offer an approach to analyze the life cycle of enterprise’s fixed assets based on the th

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27

V.A., Yalalutdinov, and Lukyanova M.Т. "THEORETICAL ASPECTS OF DETERMINING THE ECONOMIC EFFICIENCY OF THE USE OF FIXED ASSETS IN PRODUCTION AND PROCESSING ENTERPRISES." Russian Electronic Scientific Journal 51, no. 1 (2024): 308–15. https://doi.org/10.31563/2308-9644-2024-51-1-308-315.

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Fixed production assets are used in material production, are repeatedly involved in the production process, gradually wear out and, as they wear out, transfer their value to products (works, services). Therefore, the fixed assets that make up the material and technological base of processing and manufacturing enterprises form the basis of their activities. Fixed assets represent a large part of the potential production potential of agricultural organizations. Their presence, composition, technical condition and level of use are important factors in the financial and economic condition of proce

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28

Aleskerova, Yuliia, Lidiia Fedoryshyna, and Natalia Koval. "FEATURES OF LOAN SECURITY FOR THE REPRODUCTION OF FIXED ASSETS FOR AGRICULTURAL PURPOSES." Baltic Journal of Economic Studies 4, no. 4 (2018): 1–5. http://dx.doi.org/10.30525/2256-0742/2018-4-4-1-5.

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The purpose of the article is to justify features of credit support for reproduction of basic agricultural products. It is shown that the modern financial system of Ukraine is in a state of prolonged decline, the output of which depends on the innovation activity of all subjects of the financial system, on the effective reproduction of fixed assets and the adequate financial and credit mechanism of its provision for agricultural enterprises. Methodology. There are several stages of reproduction of fixed assets of agricultural enterprises. At the first stage, there is a productive use of fixed

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29

Safonik, N. P. "STRATEGIC MANAGEMENT OF REPRODUCTION OF FIXED ASSETS OF ENTERPRISES IN THE CONTEXT OF THE DYNAMIC ECONOMIC ENVIRONMENT." Market economy: modern management theory and practice 22, no. 2(54) (2023): 170–80. http://dx.doi.org/10.18524/2413-9998.2023.2(54).292679.

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The article substantiates key aspects of strategic management of reproduction of fixed assets of enterprises in the context of dynamic economic environment. It is determined that the assessment of the efficiency of reproduction and use of fixed assets of the enterprise in the context of strategic management is important for various reasons: - fixed assets form the material basis of production capacities of enterprises, they are necessary for the implementation of production activities and the creation of goods and services; - fixed assets used in the non-production sphere contribute to the imp

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30

Abieva, S. N., and M. A. Kanabekova. "INVESTMENTS IN FIXED ASSETS IN KAZAKHSTAN." BULLETIN 2, no. 390 (2021): 139–45. http://dx.doi.org/10.32014/2021.2518-1467.62.

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In a market economy, any companies and organizations must constantly update their main tools in order to be competitive, the process of processing fixed assets requires significant capital investments, which can be financed from the company's own and borrowed capital. The article assesses the volume and dynamics of investment in fixed assets in Kazakhstan, which is one of the urgent problems for many countries, analyzes the structure of sources of investment in the production of fixed assets and investment in fixed assets by industry. This article defines the directions of diversification of i

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Izmaylov, M. K. "ANALYSIS OF THE PROBLEMS OF EFFICIENT USE OF FIXED ASSETS OF INDUSTRIAL ENTERPRISES IN THE CONTEXT OF DIGITAL ECONOMY." Beneficium, no. 4 (2024): 35–40. https://doi.org/10.34680/beneficium.2024.4(53).35-40.

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Nowadays, the use of fixed assets by industrial enterprises has become an important fac-tor to ensure their competitiveness. However, there are significant difficulties in the effective utilization of these assets, which have a negative impact on the production processes and performance of enterprises. Therefore, the article aims to analyze the main problems of effective use of fixed assets by industrial enterprises in the context of the digital economy, as well as to propose possible ways to solvethem. Analyzing the problems of effective use of fixed assets of industrial enterprises in the co

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Sotnikova, L. V. "Features of the assessment of tangible assets extracted from retired items of fixed assets." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 6 (June 1, 2021): 6–24. http://dx.doi.org/10.33920/med-17-2106-01.

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The article considers the features of the assessment of material and production stocks extracted from retired items of fixed assets, which, in accordance with FSB 5/2019, which entered into force on January 1, 2021, and PBU 16/02, updated in 2019, are evaluated in different ways, depending on the purpose — to use them in the reporting organization or to sell them to the side. The article presents examples of the assessment and accounting of the material values extracted from the objects of fixed assets, depending on the ratio and value of the residual value of the disposed objects of fixed ass

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Marchuk, U. O., L. P. Myskiv, and A. L. Bondaruk. "ACCOUNTING FOR THE MOVEMENT OF FIXED ASSETS IN MODERN ENTERPRISES." THEORETICAL AND APPLIED ISSUES OF ECONOMICS, no. 44 (2022): 157–66. http://dx.doi.org/10.17721/tppe.2022.44.14.

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The article is devoted to topical issues of improving the methodology and organization of fixed assets accounting. Fixed assets play a huge role in the labor process, as they together form the production–technical base and determine the production capacity of the enterprise. Their condition directly affects the activities of the enterprise, namely its continuous operation. Over a long period of use, fixed assets enter the enterprise and are put into operation; wear out as a result of the operation; are repaired, by means of which their physical qualities are restored; leave the enterprise due

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34

Смагина, И. В. "Analysis of fixed assets as a factor in the growth of digitalization of construction production." Экономика и предпринимательство, no. 7(144) (December 2, 2022): 1393–95. http://dx.doi.org/10.34925/eip.2022.144.7.280.

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В данной статье разработан алгоритм анализа основных фондов для оценки капитальных вложений, цифровизации и возможного эффективного управления на протяжении всего периода их эксплуатации. Представлен структурный анализ основных фондов с разбивкой на активную и пассивную часть на примере строительного предприятия и рассмотрено изменение структуры фондов строительного предприятия в динамике. Предложен коэффициент оценки физического и морального износа основных средств. Данный детализированный анализ позволит интенсивно использовать основные средства и своевременно выявить изношенные и морально у

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Феофилактов, К. И. "The choice of depreciation policy of fixed assets in the accounting of JSC "Industry Service"." Экономика и предпринимательство, no. 3(140) (June 17, 2022): 1460–63. http://dx.doi.org/10.34925/eip.2022.140.03.285.

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В производственно-хозяйственной деятельности любого экономического субъекта достаточно большое значение имеют основные средства. На эффективность производственного процесса влияют различные факторы: стоимость, количество, структура, технический уровень основных средств. В активах экономического субъекта основные средства часто формируют главную часть. Данные об основных фондах имеют важное значение для раскрытия информации о финансовом положении и результатах эффективной деятельности экономического субъекта. Непосредственно основные средства являются средствами труда, которые используются при

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Kolesnik, Georgy. "Mathematical model of fixed assets’ joint use by the machine-building enterprises." Economics and the Mathematical Methods 57, no. 4 (2021): 96. http://dx.doi.org/10.31857/s042473880017517-7.

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High competition in the markets of goods and services makes it urgent to improve the efficiencyof the use of production assets by the enterprises. One of the possible ways to solve the problem is joint use of the assets by different subjects. The use of this mechanism in the various branches grows rapidly in the last decade due to the opportunities for aggregation of supply and demand and automated contracting provided by the modern digital technologies. The basis for production asset management systems based on sharing is a mathematical model that allows determining the optimal modes of asset

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AKGEMCİ, Ahmet. "ACCOUNTING OF FIXED ASSETS HELD FOR SALE UNDER TFRS 5 AND SAMPLE APPLICATIONS." SOCIAL SCIENCE DEVELOPMENT JOURNAL 7, no. 34 (2022): 215–23. http://dx.doi.org/10.31567/ssd.761.

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Assets that businesses acquire for use in their operations and that they do not intend to dispose of within an operating period are expressed as fixed assets. Although fixed assets are the most important asset group that provides cash flow to the business, businesses sometimes wish to dispose of their fixed assets. In particular, if the business management has a detailed sales plan for the sale of the fixed asset and the asset is likely to be sold in the market, the relevant fixed asset or asset group is removed from the fixed asset account group and transferred to current assets in accordance

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Ogorodnikova, Tatyana, Aleksei Solomein, Vladimir Orlov, and Irina Shipunova. "Technical and Economic Assessment of the Condition of Fixed Assets and the Criterion of the Validity of Recovery Investments." Bulletin of Baikal State University 30, no. 1 (2020): 89–99. http://dx.doi.org/10.17150/2500-2759.2020.30(1).89-99.

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The article analyzes the methodology for calculating depreciation and assessing the condition of fixed assets. The absence of conditionality of the period of use and depreciation allowance of fixed assets due to their physical wear and tear in specific production conditions is revealed. Thus, it is concluded that the theoretical estimates of the condition of fixed assets do not correspond to their actual physical wear and tear. The internal contradictions of the indicator of return on capital are investigated, its inconsistency with the essence of production is revealed. The absence of a crite

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Voronina, Alevtina, Svitlana Hanziuk, and Katerina Hanziuk. "ASSESSMENT OF THE EFFICIENCY OF THE USE OF BASIC RESOURCES USING THE TOOLS OF TAXONOMIC ANALYSIS." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 2(5) (January 2, 2023): 52–59. http://dx.doi.org/10.31319/2709-2879.2022iss2(5).271091pp52-59.

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In the article uses taxonomy tools to evaluate the effectiveness of the use of fixed assets on the example of a strategically important state enterprise. The stimulators and disincentives of the impact on the capacity of using the company's assets have been determined: capital returns have a disincentive effect on the efficiency of the use of fixed assets of SE «Ukrvodshlyakh», all other indicators (factors of depreciation of fixed assets, suitability of fixed assets, capital adequacy, capital capacity) are defined as stimulators of influence. A negative trend towards a reduction of the

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Mykytyuk, Petro, and Iryna Trush. "METHODICAL APPROACHES TO MANAGING THE EFFICIENCY OF ENTERPRISE RESOURCES." EUREKA: Social and Humanities, no. 1 (January 30, 2021): 13–22. https://doi.org/10.21303/2504-5571.2021.001605.

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Methodical approaches to the analysis of the efficiency of material recourses use in building organizations on the basis of economic-mathematical models are offered. The phenomena, related to supply and storage of materials, their production use and impact of material supply on the financial structure of capital, occurred in the enterprise, are determined by means of the analysis of the production functions of dependence of return of fixed assets on material resources, and it was also investigated how such phenomena affect the return on fixed assets. On this basis, the recommendations how to i

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Bondarenko, L. A., and V. O. Vanifatova. "Business process reengineering as a modern approach to managing strategic changes at an industrial enterprise." Economic Bulletin of Dnipro University of Technology 82 (September 2023): 101–6. http://dx.doi.org/10.33271/ebdut/83.101.

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Methods. The results of the study were obtained by applying scientific research methods, namely: abstraction – to determine the essence of the concepts of «fixed assets» and «management of fixed assets of an enterprise»; methods of analysis, grouping – to systematize scientific and methodological approaches, identify key methods and indicators for assessing the effectiveness of management of fixed assets of an enterprise. Results. The main theoretical approaches to the evaluation of fixed assets are summarized and indicators characterizing the status of fixed asset management are defined, whic

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Kholbekov, Rasul Olimovich. "Methodological problems of accounting of fixed assets." «Muhandislik va Iqtisodiyot» jurnali 3, no. 4 (2025): 8–15. https://doi.org/10.5281/zenodo.15355087.

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Accounting practices started to integrate as foreign investments was introduced inthe practice of Uzbekistan. Current accounting system included new conditions and principles.Moreover, new methods of accounting procedures, accounting records of transactions, and typesof statements were also introduced. Accounting has presently advanced to effectively take partnot as it were within the operations of economic entities but too within the checking, enlistment,examination, and collection of data on activities happening inside companies. After introducingnew terminologies for accounting, and impleme

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Tsiutsiak, Ihor, and Andrii Tsiutsiak. "Accounting and reporting procedure for fixed assets in the context of digital transformation." Economic Analysis, no. 34(4) (2024): 283–93. https://doi.org/10.35774/econa2024.04.283.

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The article examines the economic essence of fixed assets as long-term assets that play a key role in ensuring the production process and forming the financial results of an enterprise. Theoretical aspects of fixed asset accounting are highlighted in accordance with national accounting standards, as well as practical aspects of their presentation in financial statements. The study analyzes the current regulatory framework governing the recognition of fixed assets and non-current assets held for sale in the Balance Sheet (Statement of Financial Position). The procedure for recognizing revenues

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Chuvakorzina, V. B., and N. V. Zemtsova. "ASSESSMENT OF THE CURRENT STATE OF FIXED ASSETS OF INDUSTRIAL ENTERPRISES." Social’no-ekonomiceskoe upravlenie: teoria i praktika 19, no. 3 (2023): 38–45. http://dx.doi.org/10.22213/2618-9763-2023-3-38-45.

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The topic of assessing the state of fixed assets of Russian organizations is considered. With a high degree of depreciation of fixed assets, increased investment of funds in machinery and equipment will ensure an increase in the efficiency and competitiveness of Russian organizations. As a result of studying the condition of fixed assets in general and by branches of the economy, and determining the degree of depreciation of production equipment, the problem arises, which consists in identifying types of economic activities with a high risk of reducing the efficiency of the enterprise due to a

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Polukhina, S. A. "NOVATIONS OF LEGISLATION IN ACCOUNTING FIXED ASSET." Bulletin of Udmurt University. Series Economics and Law 32, no. 1 (2022): 56–61. http://dx.doi.org/10.35634/2412-9593-2022-32-1-56-61.

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Innovations and changes of approaches in accounting of fixed assets in accordance with the new Federal Accounting Standards of the Russian Federation (FSB) are considered. Fixed assets (OS) represent a non-current assets including the material form of modern technologies and innovations used in the production process and directly affects the cost of manufactured products. Adequate reporting of fixed assets is important for users. The innovations of legislative are contained in two new standards - FSB 6/2020 «Fixed Assets» and FSB 26/2020 «Capital Investments», and represent current steps to ha

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Кобзев, В. В., and М. К. Измайлов. "THE SYSTEM OF PRINCIPLES OF MANAGEMENT OF FIXED ASSETS." Organizer of Production, no. 2 (February 9, 2022): 67–76. http://dx.doi.org/10.36622/vstu.2021.47.26.007.

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Введение. В статье проведено исследование основных подходов к систематизации принципов управления основными средствами предприятия. Во вступительной части статьи обоснована важность и необходимость формулировки научно обоснованных принципов управления основными средствами. Далее в основной части статьи приведены мнения отдельных авторов относительно видов принципов управления основными средствами предприятия, на основе чего сделан вывод, что различные авторы приводят в своих работах собственные подходы к классификации принципов управления основными средствами. Обосновано, что ни один из привед

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Kotlova, Y. A., N. V. Galaktionova, and P. K. Purik. "TOPICAL ISSUES OF ASSESSING THE EFFECTIVENESS OF THE USE OF FIXED ASSETS." Vestnik of Khabarovsk State University of Economics and Law, no. 1(111) (March 17, 2023): 51–57. http://dx.doi.org/10.38161/2618-9526-2023-1-051-057.

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Fixed assets are the most important component of any process of economic activity of economic entities. Their reliable accounting and timely analysis make it possible to correctly assess the level of technical equipment of the enterprise, its impact on the current volume of output, performance of work or provision of services, thereby ensuring the growth of profitability of production and increasing the competitiveness of the organization itself. This article reveals topical issues of assessing the effectiveness of the use of fixed assets, provides methodological aspects and analyzes the effec

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Kuznetsov, S. B., and O. P. Gladkovsky. "CONDITIONS FOR THE OCCURRENCE OF BIFURCATIONS IN FIXED ASSETS OF PRODUCTION." Territory Development, no. 4 (2023): 49–54. http://dx.doi.org/10.32324/2412-8945-2023-4-49-54.

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Rabadanova, Zhariyat B. "THE INITIAL COST OF FIXED ASSETS AND ITS MODIFICATION IN THE CONTEXT OF THE APPLICATION OF NEW ACCOUNTING STANDARDS." Scientific Review. Series 1. Economics and Law, no. 1-2 (2023): 139–46. http://dx.doi.org/10.26653/2076-4650-2023-1-2-12.

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In order to maintain the technical condition of fixed assets in accordance with the requirements of production, it is important to form and implement projects to upgrade, modernize and restore existing production facilities. The valuation of the organization's fixed assets serves as the most important condition for the formation of objective accounting and reporting information on them. The correct assessment determines the formation of the real value of depreciation deductions, the total amount of expenses and calculation. The article discusses the accounting and economic problems of the form

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KAFKA, Sofia. "KEY ISSUES OF ACCOUNTING FIXED ASSETS MANAGEMENT OF OIL AND GAS ENTERPRISES: ANALYSIS OF FEATURES, COMPOSITION AND VALUATION." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 2 (42) (February 2019): 76–87. http://dx.doi.org/10.37128/2411-4413-2019-2-7.

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The article deals with the key issues concerning the system of security of fixed assets at the enterprises of the oil and gas industry. The purpose of the article is to investigate the fixed assets features and composition at the the enterprises of oil and gas industry, to determine the approaches to their assessment at the stage of their receipt by the enterprise. The state, dynamics of value and the degree of depreciation of fixed assets in Ukraine for the year 2017 have been analyzed, their features have been distinguished at the enterprises of different branches of the economy. To ensure t

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