Problem questions of analysis of the fixed assets of enterprise

Shvets Natalja V. () and Brodskiy Aleksandr L.
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Shvets Natalja V.: Technological Institute of East Ukraine Volodymyr Dahl National University
Brodskiy Aleksandr L.: Technological Institute of East Ukraine Volodymyr Dahl National University

Business Inform, 2012, issue 8, 159_162

Abstract: The separate problem questions of analysis of the fixed assets, arising up in practice at his implementation and dictated the real terms of management, are considered in the article. The fallaciousness of cost estimation of physical wear of the fixed assets and impossibility of the use in the modern terms of the generally accepted method of determination of level of their obsolescence is well-proven. An author look is presented on possibility of perfection of these methods.

Keywords: fixed assets; estimation; physical wear; obsolescence; depreciation (search for similar items in EconPapers)
Date: 2012
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