BUSINESS INFORM №8-2012

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43

Section: Accounting and Auditing
UDC 330.522.2
Shvets N. V., Brodskiy A. L.
Problem questions of analysis of the fixed assets of enterprise (p. 159 - 162)
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
Fig.: 2. Formulae: 3. Bibl.: 9.

Shvets Nataliia V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Economics and Entrepreneurship, Volodymyr Dahl East Ukrainian National University (17 Ioanna Pavla II Str., Kyiv, 01042, Ukraine)
Email: [email protected]
Brodskiy Aleksandr L. – Candidate of Sciences (Physics and Mathematics), Associate Professor, Associate Professor, Department of the Higher Applied Mathematics, Technological Institute of East Ukraine Volodymyr Dahl National University (43 Donetska Str., Severodonetsk, Luganska obl., 93400, Ukraine)

Article is written in Ukrainian
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Reference to this article:
Shvets, Nataliia V., and Brodskiy, Aleksandr L. (2012) “Problem questions of analysis of the fixed assets of enterprise.” Business Inform 8:159–162.

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