Estimation of fixed assets and efficiency of their use
The valuation of fixed assets is the analysis of partresource potential of the enterprise. It includes consideration of the structure of property and sources of its formation, composition and movement of the immobilized part of assets.
Estimation of fixed assets on the basis of analysisproperty complex and its sources is carried out using the data of the balance sheet. For clarity, calculations are best done in a table, and the indicators are divided into an asset and a liability. The asset includes immobilized funds and current assets. Immobilized funds consist of non-current assets and long-term receivables (that is, the least liquid assets). And liabilities include equity and liabilities in the short and long term.
Such a table includes not only pureassets of the organization. Due to this analysis it is possible to see the ratio of immobilized funds and current assets, growth or decrease in own funds relative to the entire change in assets. Also, with such an analysis, one can come to the conclusion about how much funds are involved in the overall structure of the sources of financing, due to which there was an increase (decrease) in the value of assets.
The assessment of fixed assets is made and in addition tobalance structure. It is very important to have an idea about the value of net assets, that is, about the totality of property values, which is formed at the expense of own capital. The conclusion is based on a comparison of equity and net assets, as well as changes in assets over the period under review.
Accounting and assessment of fixed assets is a conditionproduction potential as the most important factor of the effectiveness of the main activity of the enterprise and, accordingly, the stability of finance. Accounting reporting allows you to analyze how the key element of the productive potential is changing-fixed assets.
The analysis should begin with the study of the number of fixed assets, their structure and dynamics. The data of analytical calculations are presented in tables.
Table 1. Composition, movement and valuation of fixed assets
|Name of the fixed asset||Availability at the beginning of 20 ..||Received||Disposed of||Availability at the end of 20 ..|
Fixed assets number 1
|Fixed asset number 2|
|Other fixed assets|
Based on this table, a conclusion is drawn about whichthe funds accounted for the largest part at the beginning and end of the period, and also analyzed the largest number of fixed assets that were disposed of or arrived for a certain period.
Table 2. Structure of fixed assets
|Composition of fixed assets||At the beginning of 20 ..||At the end of 20 ..||
Deviation (+ ;-)
Of great importance in the assessment of fixed assets is the characterization of the technical condition of the OPF.The valuation of fixed assets shows how their initial value decreases or increases, what is the depreciation, and also the cost of immobilized funds that were disposed of or received.