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Journal articles on the topic 'The effectiveness of the use of fixed assets'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Slesarenko, G. V. "USE OF INDICATORS OF THE REPRODUCTION OF FIXED ASSETS IN ASSESSING THE EFFECTIVENESS OF THEIR USE." Bulletin of Udmurt University. Series Economics and Law 31, no. 2 (2021): 221–26. http://dx.doi.org/10.35634/2412-9593-2021-31-2-221-226.

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Depreciation of fixed assets is a measure that is used to estimate the technical condition of equipment in enterprises, while amortization is a mechanism for transferring the value of fixed assets to the value of the product produced in order to further reproduce it. Very often, both concepts are replaced, while depreciation is not reflected in the credentials, does not have a value expression and does not affect the financial statements, and depreciation is a indicator that reduces the initial value of fixed assets, a book value is formed, which is used to calculate equipment efficiency indic

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2

Kulikova, Lidiya, Diana Aminova, and Anna Lyzhova. "Use of Economic and Mathematical Modeling Tools in Planning Investments in Fixed Assets." International Journal of Criminology and Sociology 9 (April 5, 2022): 2510–13. http://dx.doi.org/10.6000/1929-4409.2020.09.305.

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In order to maximize the effectiveness of fixed assets use it is necessary to assess the impact of organizational factors on capital productivity of fixed assets, and also to assess the feasibility of capital investment in fixed assets. The purposes of the study are to design an economic-mathematical model that makes it possible to predict a value of capital productivity knowing the values of different factors, as well as to calculate the effectiveness of capital investment in fixed assets on the example of the regional branch of Tatarstan Energy Company. During the correlation and regression

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3

Magomedov, Ali M. "ANALYSIS OF STATUS AND EFFICIENCY OF USE FUNDS OF THE REGION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1/1, no. 133 (2023): 96–105. http://dx.doi.org/10.36871/ek.up.p.r.2023.01.01.010.

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The state of fixed assets determines the development potential of a business entity. Their level of depreciation can threaten economic security. In this regard, it is necessary to monitor the state and efficiency of the use of fixed assets, which is based on scientifically based economic and statistical tools. The paper analyzes the possibility of using well-known indicators for evaluating the effectiveness of the use of fixed assets of the organization at the level of the regional economy. The methodological approaches for calculating various coefficients for evaluating the effectiveness of t

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4

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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5

Gonin, V., E. Panchenko, E. Kibireva, and O. Nomokonova. "EFFICIENCY OF FIXED ASSETS REVALUATION AS A METHOD OF ASSET MANAGEMENT." Transbaikal state university journal 27, no. 3 (2021): 99–112. http://dx.doi.org/10.21209/2227-9245-2021-27-3-99-112.

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The method of asset management in connection with the development of the economic accounting system of financial and economic activity: accounting practices, practices, representation and compilation of accounting (financial) accounts of companies is described. This development is related to the use of international financial reporting standards, which are integrated into domestic practice. The aim of the study is to organize the effectiveness of fixed assets revaluation as an asset management method. To achieve the goal, the objectives are: to investigate the effectiveness of revaluation and

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Магомедов, А. М., and А. Г. Бучаев. "Regional aspects of the analysis of the efficiency of the use of fixed assets." Экономика и предпринимательство, no. 10(147) (February 21, 2023): 667–73. http://dx.doi.org/10.34925/eip.2022.147.10.127.

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Состояние основных фондов определяют потенциал развития субъекта хозяйствования. Их уровень износа может угрожать экономической безопасности. В этой связи необходим мониторинг состояния и эффективности использования основных фондов, который основывается на научно обоснованном экономико-статистическом инструментарии. В работе анализируется возможность применения общеизвестных показателей оценки эффективности использования основных фондов организации на уровне региональной экономики. Уточнены методические подходы расчёта различных коэффициентов оценки эффективности использования основных фондов

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7

BERZHANIR, Inna, and Tetiana YASHCHUK. "Evaluation of enterprise’s fixed equipment using efficiency." Economics. Finances. Law, no. 11 (November 21, 2019): 6–8. http://dx.doi.org/10.37634/efp.2019.11.1.

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It is established that the stable development of the Ukrainian economy is connected not only with the need to deepen market reforms, but also with the urgent needs for a substantial renovation of fixed assets on an innovative basis. The subject of the study is the theoretical and methodological aspects of the assessing the effectiveness of the use of fixed assets of the enterprise. The subject of the study is the theoretical and methodological aspects of assessing the effectiveness of the use of fixed assets of the enterprise. In the course of the research, the main general scientific and spec

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Vasilieva, Nadezhda K., Evgeniya A. Bolotnova, Кarina I. Meryakri, and Maksima M. Nikitina. "ASSESSMENT OF THE EFFECTIVENESS OF AN ORGANIZATION’S DEPRECIATION POLICY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/3, no. 145 (2024): 47–54. http://dx.doi.org/10.36871/ek.up.p.r.2024.04.03.006.

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Depreciation policy is an important aspect of an organization's management, but its analysis and evaluation often remain insufficiently researched in the specialized literature. Statistical studies show that depreciation funds in Russia are an insignificant source of financing for the investment activities of organizations. This is a consequence of the predominance of the worn-out part of fixed assets in their structure. The article demonstrates an effective way to analyze depreciation policy, considers the methodology for calculating depreciation on the example of a specific organization. The

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9

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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10

ZAVHORODNIA, Tatiana, and Oksana PROSKUROVYCH. "FORECASTING THE EFFECTIVENESS OF THE USE OF MEANS OF LABOR ACCORDING TO TREND MODELS." Ukrainian Journal of Applied Economics 6, no. 4 (2021): 161–66. http://dx.doi.org/10.36887/2415-8453-2021-4-19.

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The main purpose of this article is to forecast the effectiveness of the use of fixed assets to improve the effectiveness of the technical potential of the business entity. The scientific article considers the process of predicting the effectiveness of the means used for labor by extrapolation. The analysis of the level of capital effectiveness of the business entity is carried out and its forecasting based on polynomial dependence is carried out. During the study period, the effectiveness of the means used for labor has an ambiguous trend. The worst situation is observed in 2013 when the leve

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11

Lazareva, Oksana, and Anastasia Martynova. "ANALYSIS OF CONDITION AND EFFICIENCY OF USE OF FIXED ASSETS OF JSC GAZPROM RAZDATSIYA ORENBURG." Economics. Sociology. Law. 04, no. 02 (2025): 09–15. https://doi.org/10.22281/2542-1697-2025-04-02-09-15.

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The article presents an analysis of the state and comparative assessment of the efficiency of the use of fixed assets of JSC Gazprom Distribution Orenburg. Based on the accounting and financial statements, the structure of fixed assets, the dynamics of their changes and key performance indicators are investigated. Features of the use of fixed assets are identified and factors affecting their effectiveness are determined. The article provides a comparative assessment of the results obtained, the corresponding conclusions are given

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12

Валяева, В. Г., та И. В. Измалкова. "Анализ эффективности использования основных средств на предприятии". ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ 70, № 3 (2021): 19–23. http://dx.doi.org/10.18411/lj-02-2021-78.

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This article discusses the analysis of fixed assets and the effectiveness of their use in the enterprise, studies the features of analytical support for the management of fixed assets, considers the methodology for analyzing fixed assets, provides the main list of indicators of the efficiency of using fixed assets, and also investigates the main directions of increasing the efficiency of using fixed assets.

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13

Zakirova, Alsou, Evgenia Zaugarova, Guzaliya Klychova, Rashida Sungatullina, and Elena Klinova. "Development of a methodological tool for internal control to increase the efficiency of use of fixed assets." E3S Web of Conferences 258 (2021): 12011. http://dx.doi.org/10.1051/e3sconf/202125812011.

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The basis of the material and technical base of the operation of enterprises are fixed assets. Therefore, the effective organization of accounting and internal control of operations with fixed assets is one of the important tasks facing the management of any enterprise. The purpose of the article consists in development of methodical toolkit of internal control for increase in efficiency of use of the fixed assets. For the development of theoretical bases the article develops the conceptual model of internal control of operations with the fixed assets, which is a logically interconnected syste

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14

Mykytyuk, Petro, Yuliia Mykytyuk, and Yaroslav Zavytii. "Methods of analysis and management of the efficiency of use of production resources of the organization." Economic Analysis, no. 32(4) (2022): 217–28. http://dx.doi.org/10.35774/econa2022.04.217.

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Methodical approaches to the analysis of the efficiency of fixed assets use in building organizations on the basis of economic-mathematical models are offered. The sequence of calculations of analytical indicators of the main means of resources, which allows to obtain a reliable assessment of their effectiveness, is developed. The composition of factors and reserves for increasing the efficiency of the fixed assets use is revealed and specified, that will enable to raise the return on assets and profitability of building organizations fixed assets.

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15

Matviychuk, Lyudmyla. "SUBSTANTIATION OF THE DIRECTIONS OF ORGANIZATION OF INTERNAL AUDIT OF FIXED ASSETS OF AGRICULTURAL ENTERPRISES." Economic Analysis, no. 30(1, Part 1) (2020): 231–40. http://dx.doi.org/10.35774/econa2020.01.01.231.

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Introduction. An important condition for the development of the agricultural sector is the timely receipt of reliable and complete accounting information on the availability and condition of fixed assets for the purposes of managing their use. To a large extent, the effectiveness of this type of assets is determined by the quality of management decisions. Given this, there is a need to use methods of analysis, as one of the most important management functions in the audit of fixed assets, which will properly assess and control their use. The use of analysis as a tool for evaluating the interna

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16

Khoruzhy, L. I., and V. M. Golovach. "Analysis and trends of reproduction and efficiency of use of fixed assets in an agricultural organization." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 12 (December 11, 2024): 868–78. https://doi.org/10.33920/sel-11-2412-05.

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In modern conditions of digitalization development in all spheres of the economy, fixed assets are being improved, which contributes to solving many economic problems: increasing labor productivity, reducing cost, saving capital investments, increasing output, increasing profits, profitability and competitiveness of agricultural organizations. Based on the analysis of the effectiveness of the use and reproduction of fixed assets of an agricultural organization, the article identifies the main factors that have a negative impact on the formation of technical potential and financial results of t

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17

Takhumova, O. V., A. R. Ashalyan, E. A. Kuzmina, and A. A. Trushnikova. "Analysis and ways to improve the efficiency of the use of fixed assets of an agricultural organization." Siberian Financial School, no. 2 (August 22, 2023): 143–51. http://dx.doi.org/10.34020/1993-4386-2023-2-143-151.

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Modern organizations strive to improve the management system of internal corporate processes by increasing the efficiency of resource use, among which fixed assets occupy a special place. The article defines the essence of fixed assets as a production resource of modern organizations, evaluates their role in maintaining the sustainable functioning of business entities, and systematizes the key classification features according to which the grouping of fixed assets is carried out. The analysis of fixed assets of an agricultural organization located on the territory of the Krasnodar Territory, i

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18

Алексеева, Л. А., and И. Д. Элякова. "Efficiency of using fixed assets of Sakhatransneftegaz JSC of the Republic of Sakha (Yakutia)." Экономика и предпринимательство, no. 10(135) (January 10, 2022): 1458–63. http://dx.doi.org/10.34925/eip.2021.135.10.283.

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В статье авторами исследованы основные экономические показатели деятельности организации АО «Сахатранснефтегаз», проведены анализ и оценка эффективности использования основных средств. Для оценки эффективности использования основных средств организации проведен анализ показателей движения и состояния основных средств. Выявлено, при рациональном использовании, а также при постоянном мониторинге за состоянием основных средств можно добиться высоких результатов экономической деятельности. In the article, the authors investigated the main economic indicators of the organization of JSC "Sakhatransn

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19

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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20

Олейник, А. Н., Е. А. Болотнова, Е. В. Иванова, and К. Е. Карпухина. "Analysis of the use of fixed assets in an agricultural organization." Innovative economy: information, analytics, forecasts, no. 3 (June 18, 2024): 118–25. http://dx.doi.org/10.47576/2949-1894.2024.3.3.013.

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В процессе анализа структуры основных средств организации оценены показатели, характеризующие техническое состояние. Изучен уровень оснащенности АО «Агрокомплекс Павловский» основными средствами, вследствие чего были сделаны выводы относительно эффективности их использования в контексте сельскохозяйственной организации. Сформулированы рекомендации и предложены конкретные мероприятия, направленные на повышение фондоотдачи и обеспечение более эффективного функционирования организации. In the process of analyzing the structure of the organization’s fixed assets, an assessment of indicators charac

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Smyrnova, Nataliia. "CONDITION OF OPERATING INVESTMENT ACTIVITIES OF AGRICULTURAL ENTERPRISES OF UKRAINE." Economic Analysis, no. 27(2) (2017): 192–200. http://dx.doi.org/10.35774/econa2017.02.192.

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Introduction. The effectiveness of agrarian organizations management largely depends on the rationality of the formation and effectiveness of the use of its assets, the main part of which are operating non-current assets. However, some issues regarding the nature and composition of operating fixed assets in the agriculture, the peculiarities of their formation and management are still insufficiently researched. The purpose of the article is to identify the peculiarities and problems of managing agricultural enterprises operating fixed assets in Ukraine and elaborate ways of their solution. Met

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22

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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23

Slesarenko, G. V. "APPROACH TO ASSESSING THE EFFICIENCY OF THE USE OF ENTERPRISES’ FIXED ASSETS." Bulletin of Udmurt University. Series Economics and Law 31, no. 6 (2021): 1010–16. http://dx.doi.org/10.35634/2412-9593-2021-31-6-1010-1016.

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To date, there are a variety of indicators for assessing the effectiveness of the company's fixed assets, using which it is possible to obtain a comprehensive analysis of the key aspects of the use of resources, their structure, dynamics, degree of reproduction. At the same time, the nature of the use of fixed assets varies significantly depending on the industry affiliation or scale of activities, which dictates the need for adjustments to take into account all these factors. Most of the fixed assets used at Russian enterprises were acquired 12-20 years ago, which causes a decrease in the eff

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24

Gulyaeva, I. V., and I. V. Skryabinа. "An Analysis of the Efficiency of Using Fixed Assets of Vodokanal JSC." Vestnik of North-Eastern Federal University Series "Economics Sociology Culturology, no. 4 (December 20, 2023): 79–85. http://dx.doi.org/10.25587/2587-8778-2023-4-79-85.

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The climatic features of the Sakha Republic (Yakutia) require increased reliability of engineering life systems, and therefore the volume of housing and communal services provided far exceeds the average Russian indicators. One of the backbone enterprises in this industry is Vodokanal JSC. Vodokanal JSC is a monopolist in the field of water supply and sanitation and plays a key role in the economic and social development of the republic. The relevance of the study is explained by the fact that fixed assets provide the material and technical possibility of providing residents of the city of Yak

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25

БЕРЖАНІР, І. А., О. П. КІРДАН, and Н. О. СТАНІСЛАВЧУК. "Financial support for the fixed assets of the enterprise." Economies' Horizons, no. 4(7) (December 31, 2018): 48–56. https://doi.org/10.31499/2616-5236.4(7).2018.161721.

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The purpose of the article. The research objective is to substantiate the theoretical aspects and to develop practical recommendations for improving the reproduction of the main business activity assets. Methodology. In the course of the research, the main general scientific and special methods of the research were used, such as: the method of analysis, the scientific abstraction method and the generalization method – when determining the directions the conceptual framework improvement; the systems approach method in order to determine the essence of the process of the fixed assets reproductio

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Vasilyeva, T. Yu, and O. A. Romanova. "ABOUT ACCOUNTING OF FIXED ASSETS IN A COMMERCIAL ORGANIZATION." Scientific Review Theory and Practice 11, no. 6 (2021): 1651–58. http://dx.doi.org/10.35679/2226-0226-2021-11-6-1651-1658.

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The purpose of this study is to study the current problematic issues of accounting and valuation of fixed assets in Russian organizations and to develop recommendations for the elimination and prevention of these problems and the formation of an optimal accounting policy in the field of accounting of fixed assets of a commercial organization. The article uses such research methods as the study and gene- ralization of normative legal acts and scientific literature, logical and comparative methods of study. The main methods that can be used to optimize the accounting of fixed assets in the light

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MIKHLIAIEVA, DARIA, and VASYL BЕLOZERTSEV. "METHOD OF AUDIT OF FIXED ASSETS AT MOTOR VEHICLE ENTERPRISES." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 300, no. 6 Part 2 (2021): 28–34. http://dx.doi.org/10.31891/2307-5740-2021-300-6/2-5.

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The article reveals the methodology of the audit at motor transport enterprises of Ukraine. One of the most important parts of the development of Ukraine’s productive forces is the transport industry, which provides production and circulation processes, transporting manufactured products to the month of its sale and consumption, as well as providing passenger transportation services. Today, almost every company, regardless of its economic activity, owns its own vehicles. But for trucking companies, cars are the main means of providing services. That is why the issue of effective use of motorsp

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LUCHYK, Svitlana D., Iryna V. MUSTETSA, Konon L. BAGRII, Yulia A. MANACHYNSKA, and Volodymyr I. YEVDOSHCHAK. "Development of an Automated Model for Evaluating the Reproduction of Fixed Assets of the Enterprises of Hotel Industry." Journal of Environmental Management and Tourism 10, no. 6 (2019): 1322. http://dx.doi.org/10.14505//jemt.v10.6(38).14.

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The relevance of the research is due to the need of domestic enterprises of the hotel industry for periodically making managerial decisions to improve the profitability of their activities. In this regard, the aim of the article is to develop a comprehensive multifactorial and multiplicative model for evaluating the efficiency of reproduction processes of fixed assets of hotel enterprises. The main method of studying this problem is the method of econometric modeling which allows to evaluate the impact of the processes of use and reproduction of fixed assets of enterprises on the profitability

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Shubina, Svitlana, Roman Piskunov, Vitalii Nitsenko, Oleksii Miroshnyk, and Daria Pelykh. "Accounting and analytical support of the efficiency of fixed assets use in managing the efficiency of business processes of the enterprise." FINANCIAL AND CREDIT SYSTEMS: PROSPECTS FOR DEVELOPMENT 1, no. 16 (2025): 88–100. https://doi.org/10.26565/2786-4995-2025-1-07.

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The system of managing the performance of an enterprise in modern conditions is associated with the risks of entrepreneurial activity and directly depends on high-quality accounting and analytical support, which allows making informed management decisions. Effective management of the formation and use of fixed assets as the main component of the production potential of an enterprise is impossible without the organization of a proper accounting and analytical process and the formation of high-quality management information. Therefore, the issue of organizing accounting and analytical support fo

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30

Resti Heriyanti and Sulaeman. "Analysis Of The Implementation Of The Internal Control System In Fixed Asset Management (Case Study On: University Of Muhammadiyah Sukabumi)." Primanomics : Jurnal Ekonomi & Bisnis 22, no. 3 (2024): 255–64. http://dx.doi.org/10.31253/pe.v22i3.3217.

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Universities as higher education institutions play an important role in producing competent human resources. One of the key elements in supporting university operations is the availability of supporting facilities and infrastructure that are classified as fixed assets. Effective and efficient asset management is very important to ensure the success of the education process. However, based on observations at the Muhammadiyah University of Sukabumi (UMMI), several problems were found in the management of fixed assets, such as lack of asset identification, storage of damaged assets, and lack of m

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31

Басовский, Леонид, Leonid Basovskiy, Елена Басовская, et al. "The Impact of New Technologies and Human Capital on the Contribution of New Ways to the Economy of the Regions Of Russia." Scientific Research and Development. Economics 5, no. 6 (2018): 22–27. http://dx.doi.org/10.12737/article_5a2a5656cfaa26.55602517.

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The updated econometric estimates of the influence of new technologies and human capital on the contribution of new technological structures to the per capita GDP in the regions of Russia are obtained. Coefficients of elasticity of the contribution of new ways GDP on the use of the new technologies estimated by armament of work by new fixed assets and for use of the human capital estimated by a share of busy workers with the higher education are estimated. In case of big sizes of coefficients of elasticity of the contribution of new ways to per capita GDP on the use of the new technologies est

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32

Suleymanov, G. S., T. A. Yadigarov, and C. K. Quliyev. "Assessment of the effectiveness of use of fixed assets in oil productıon of the Republic of Azerbaijan." SOCAR Proceedings, SI2 (December 30, 2023): 1–7. http://dx.doi.org/10.5510/ogp2023si200904.

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In the article, based on SOCAR’s statistical indicators covering 2008-2022, the efficiency of using fixed assets in oil production of the Republic of Azerbaijan was analyzed and assessed. Here, SOCAR's sales revenues, total cost of products sold, total profit and the amount of private capital were analyzed. During the period under study, the efficiency of use of SOCAR's private capital, the level of profitability of private capital, as well as the speed of turnover of private capital were assessed. In the article, based on the Eviews-12 application package, a correlation and regression analysi

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BONDARENKO, Olha, and Tetiana CHAIKOVSKA. "Audit of non-current assets in aviation enterprise." Economics. Finances. Law, no. 4/1 (April 30, 2020): 14–16. http://dx.doi.org/10.37634/efp.2020.4(1).3.

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Introduction. The structure of a modern enterprise is mainly characterized by the presence of a large number of fixed assets. The aviation industry is no exception, which is why most businesses in this area build their operations using a significant amount of non-current assets. Drawing on the experience of domestic and foreign companies, it should be noted that an internal and external audit is one of the most important stages of managing non-current assets. Therefore, it should be noted that the proper work of the auditor, namely the effective methodology used to carry out the procedure, the

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Mansur, Fitrini, Reka Maiyarni, and Eko Prasetyo. "Pengaruh Perputaran Modal Kerja, Perputaran Aset dan Efektivitas Penggunaan Dana terhadap Laba Bersih." Journal of Applied Accounting and Taxation 2, no. 2 (2017): 93–100. https://doi.org/10.5281/zenodo.1306110.

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Profit is one of the information contained in the financial statements of a company that is very important for the internal and external parties to make a decision. There are three decisions taken by the financial management, namely investment decisions, spending decisions or funding (financing decision), and the policy of distribution of dividends to shareholders (devident policy). Investment and financing decision can be found reflection in the balance sheet. Fund is one financial concept common to refer to the resources realized by the company. Effective use of funds can be determined by us

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Khorev, A. I., V. Yu Padalkin, A. M. Prygunkov, and A. M. Bukreev. "Evaluating the effectiveness of the use of fixed assets defense enterprises (by the example of JSC “Concern ‘Sozvezdie’”)." Proceedings of the Voronezh State University of Engineering Technologies, no. 3 (January 1, 2016): 395–400. http://dx.doi.org/10.20914/2310-1202-2016-3-395-400.

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Khorev, A. I., V. Yu Padalkin, A. M. Prygunkov, and A. M. Bukreev. "Evaluating the effectiveness of the use of fixed assets defense enterprises (by the example of JSC “Concern ‘Sozvezdie’”)." Proceedings of the Voronezh State University of Engineering Technologies, no. 3 (January 1, 2016): 395–400. http://dx.doi.org/10.20914/2310-1202-2016-3-400.

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Iershovа, Natalia, Daria Rybakova, Natalia Holovchenko, and Natalia Ryzhikova. "DEVELOPMENT OF MEASURES TO IMPROVE THE FORMATION OF CONTROL AND ANALYTICAL INFORMATION ABOUT THE FIXED EQUIPMENT FOR MANAGING THE ACTIVITIES OF THE ENTERPRISE." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 4 (October 1, 2021): 3–7. http://dx.doi.org/10.20998/2519-4461.2021.4.3.

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The article proposes directions for improving the organization and methods of generating control and analytical information for managing fixed assets at an enterprise. The importance of information support for management in the context of the latest economic challenges has been substantiated. Properly organized control is essential for enterprise management. The need for constant interaction between accounting and internal control for the formation of control and analytical information about fixed assets is noted. Fixing the results of work for a certain period, accounting and reporting data c

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Salemgareev, A. A. "ON THE ISSUE OF BALANCING OF REGIONAL RESOURCES REPRODUCTION AND USAGE." Bulletin USPTU Science education economy Series economy 2, no. 32 (2020): 47–55. http://dx.doi.org/10.17122/2541-8904-2020-2-32-47-55.

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The article deals with the features of reproduction and usage efficiency of the main resources of the economy at the regional level – natural, labor and production. The phases of their use in the regional production process, the characteristics of their reproduction, ways to assess of their usage effectiveness are considered. The author schematically presents the system of regional resources usage from the point of view of the regional production process, disclosed trends in the balance of reproduction and use of resources on the example of fixed assets in the Bashkortostan Republic

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Salemgareev, A. A. "ON THE ISSUE OF BALANCING OF REGIONAL RESOURCES REPRODUCTION AND USAGE." Bulletin USPTU Science education economy Series economy 2, no. 32 (2020): 47–55. http://dx.doi.org/10.17122/2541-8904-2020-2-32-47-55.

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The article deals with the features of reproduction and usage efficiency of the main resources of the economy at the regional level – natural, labor and production. The phases of their use in the regional production process, the characteristics of their reproduction, ways to assess of their usage effectiveness are considered. The author schematically presents the system of regional resources usage from the point of view of the regional production process, disclosed trends in the balance of reproduction and use of resources on the example of fixed assets in the Bashkortostan Republic

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MAKARENKO, S. M., N. M. OLIINYK, and S. A. RYBACHOK. "FORMATION OF METHODS OF EVALUATION OF EFFICIENCY OF INDUSTRIAL ENTERPRISE ACTIVITY." Economic innovations 23, no. 3(80) (2021): 214–20. http://dx.doi.org/10.31520/ei.2021.23.3(80).214-220.

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Topicality. This article discloses vital aspects of improvement of state investment policy as the basis of implementation of innovative technologies on domestic enterprises. Each economic entity is obligated to clearly and accurately present its needs in financial, raw material, labor, intellectual resources, production facilities, sources of their obtaining. They must also be able to effectively use existing production and natural resources in the production process. They need to respond in a timely manner, rationally and quickly to the changes that take place in the business environment. It

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Voytsekhovska, Yu. "METHODICAL AND PRACTICAL ASPECTS OF CREDIT SUPPORT FOR FIXED ASSETS RENEWAL OF INDUSTRIAL ENTERPRISES." Journal of Lviv Polytechnic National University. Series of Economics and Management Issues 7, no. 2 (2023): 79–90. http://dx.doi.org/10.23939/semi2023.02.079.

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Purpose. In market conditions of business, the competitiveness of enterprises is largely determined by the condition of their fixed assets. The need to replace outdated technologies and equipment with modern ones requires the availability of appropriate financial resources. Inadequacy of own internal sources of investment for the renewal of fixed assets encourages enterprises to widely use external, in particular, credit. At present, in the economic theory and practice of management, there is no clearly developed mechanism for investing in the renewal of fixed assets with the involvement of cr

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Latipova, Shakhnoza, Enikö Lörinczová, Iryna Sarancha, Olena Kravchenko, Lesia Levchenko, and Nataliia Yukhymenko. "The model of evaluation of efficiency of leasing services." E3S Web of Conferences 587 (2024): 03017. http://dx.doi.org/10.1051/e3sconf/202458703017.

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At present, in the financial market, it is important to study the specifics of assessing the effectiveness of leasing services, in contrast to other alternative methods of financing investment projects. Increasing the volume of investment for the modernization of fixed assets through the leasing mechanism, further expanding its capabilities will be ensured by assessing the effectiveness of this activity. Thus, the purpose of the article is to develop methods for applying the methods of determining the effectiveness of this type of service for the lessee of the leasing operation, as well as a m

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Shchegoleva, Ella N., Zhanna Yu Bakaeva, and Sergey M. Imyarekov. "USE OF LEASING IN ACTIVITIES ENTERPRISES AND RATIONALE FOR SELECTION ITS FORMS." Oeconomia et Jus, no. 3 (September 26, 2023): 59–71. http://dx.doi.org/10.47026/2499-9636-2023-3-59-71.

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The article discusses the possibilities of using financial and operational leasing by an enterprise, methods of accruing leasing payments. The purpose of this study is to identify the most cost-effective sources of financing for the renewal of fixed assets. One of the options for solving this problem can be leasing, which combines many effective forms and methods of investment and allows you to take into account the interests of all parties to the transaction. Materials and methods. The object of the study was the main production assets of enterprises, the subject – an assessment of the effect

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Maisky, R. A., G. Z. Nizamova, and Yu A. Pavlova. "MODELS FOR FORMING BUSINESS PROJECT INDICATORS AT THE PRE-PROJECT STAGE OF INVESTMENT EFFICIENCY ASSESSMENT IN THE FORM OF CAPITAL INVESTMENTS." Bulletin USPTU Science education economy Series economy 3, no. 33 (2020): 132–38. http://dx.doi.org/10.17122/2541-8904-2020-3-33-132-138.

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When assessing the value of capital investments, they often do not pay due attention to those capital investments that are associated with the formation of a sufficient amount of working capital, focusing on fixed assets. Meanwhile, capital investments in the project working capital formation are necessary to cover the costs of the preparatory process, inventory formation, and the creation of a reserve for the period until payments are received for receivables on products sold. During the period of acquisition of assets, one of the important components of investment costs, along with capital e

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Sembiring, Halimah Al Zaqi, and Riandani Rezki Prana. "The Analisis Efektivitas dan Efisiensi Pengelolaan Keuangan Guna Menilai Kinerja Keuangan Sekolah Dasar." Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) 5, no. 1 (2023): 233–41. https://doi.org/10.47065/ekuitas.v5i1.3673.

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The purpose of this study was to analyze the financial performance of the Uli Arga Marindal Integrated Islamic Elementary School for the January-June and July-December 2022 periods using a qualitative approach. The data sources used are primary data, namely interviews, documentation and in-depth observation as well as secondary data with literature review related to the analysis of effectiveness and efficiency. The results of the research analysis show that financial performance in a state of Effective Financial Management is going well, positive contributions from schools and the community, f

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Chikanova, Elena. "Investment Attractiveness of the Russian Industrial Sector in the New Reality." Vestnik Volgogradskogo gosudarstvennogo universiteta. Ekonomika, no. 1 (March 2022): 34–42. http://dx.doi.org/10.15688/ek.jvolsu.2022.1.4.

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This article provides an analysis of the main directions of changes in the volume of investments in fixed assets, both in general industry, and by individual types of industrial activity of the Russian Federation for 2010–2019, as well as indicators of the effectiveness of their use. The dynamics of changes in the depreciation coefficient of the fixed capital of the industry of the Russian Federation, characterizing the state of fixed assets, is considered. The statistics of the volume of investments in the industries allocated by Federal Law are studied: mining, manufacturing and production a

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Blahun, Ivan S., and Stepan Ye Nastoshyn. "Assessing the Efficiency of Use of Leasing as a Means of Fixed Assets Renovation at the Enterprise." Business Inform 9, no. 536 (2022): 108–13. http://dx.doi.org/10.32983/2222-4459-2022-9-108-113.

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The article analyzes modern methods for assessing the efficiency of use of leasingas a means of updating the fixed assets of an enterprise. It is noted that the use of a loan is generally more appropriate if the collateral that the borrower wants to own at the end of the term retains its value after the term of the transaction. Leasing should be used for property that depreciates rapidly, such as high-tech products, and does not retain its value at expiration. It is shown that in order to make economically sound decisions, it is advisable to analyze a leasing agreement as an investment project

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Arifin, Samsul Arifin, and Sayifullah Sayifullah. "Efektivitas Kebijakan Moneter Nonkonvensional: Bukti dari Jalur Pinjaman Bank di Indonesia." Jurnal Ekonomi Pembangunan 11, no. 3 (2022): 166–77. http://dx.doi.org/10.23960/jep.v11i3.531.

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This study analyzes the effectiveness of quantitative easing as a stimulus for bank lending in Indonesia and examines credit performance which is influenced by assets, capital and the risk of bad loans. This paper uses a balanced panel data regression model, exploring effects including individual and time fixed effects. The use of GMM to overcome bias due to the use of the dependent variable lag uses bank level data from 2020q1 to 2022q1. The results show that monetary policy is ineffective during the COVID-19 pandemic and the performance of bank lending has a downward trend. The results of th

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Evteev, S. R. "On the issue of evaluation and analysis of labor productivity." Scientific notes of the Russian academy of entrepreneurship 22, no. 1 (2023): 9–14. http://dx.doi.org/10.24182/2073-6258-2023-22-1-9-14.

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In modern conditions, in all spheres of society, the issue of increasing labor productivity, as well as the quality of services, is relevant, which requires an in-depth study of the process of formation of labor costs and labor results. Labor productivity is one of the most important indicators of the economic efficiency of production in general and separately by industry, the effectiveness of the efficient use of human labor. The increase favorably increased the efficiency of the use of fixed assets through capital productivity, payback, material consumption of services.

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Олейник, А. Н., Е. А. Болотнова, А. И. Кобецкая та С. А. Шульц. "Анализ эффективности использования основных средств в организации ООО «Кирпили»". Industrial Economics, № 2 (5 квітня 2025): 58–64. https://doi.org/10.47576/2949-1886.2025.2.2.008.

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Вопрос о повышении эффективности использования основных средств становится все более актуальным для организаций, поскольку от решения данной проблемы зависит как финансовое состояние предприятия, так и его конкурентоспособность на рынке. Основные средства занимают центральное место в производственном процессе, будучи неразрывно связанными с результативностью трудовых ресурсов, механизацией и автоматизацией производственных процессов, а также с себестоимостью продукции. Это подчеркивает важность исследования данного вопроса. В настоящей статье выполнен анализ ключевых показателей эффективности

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