Valuation of fixed assets and the efficiency of their use

Valuation of fixed assets - an analysis of the resource potential of the company.It includes a review of the structure of assets and sources of its formation, composition and movement of the immobilized assets.

Valuation of fixed assets based on the analysis of the property complex and its sources is conducted using data from the balance sheet.For clarity, is better to make the calculations in the table and figures divided into assets and liabilities.The assets include immobilized assets and current assets.Immobilized means consist of non-current assets and long-term receivables (ie, the least liquid assets).And in liabilities include equity and liabilities in the short and long term.

This table includes not only the net assets of the organization.Through this analysis, you can see the ratio of immobilized assets and current assets, the increase or reduction of own funds relative to the total change in assets.Also, in this analysis we can conclude how much of borrowed funds in the total sources of financing, whereby there was an increase (decrease) in the value of assets.

Evaluation of fixed assets and in addition to the balance sheet structure.It is important to have an idea of ​​the value of the net assets, that is, one set of property values, which is formed at the expense of equity.The conclusion is based on a comparison of equity and net assets, as well as changes in assets in the reporting period.

accounting and valuation of fixed assets - a state of productive capacity as a major factor productivity core business and, consequently, the stability of finance.Accounting reports enables you to analyze how the key element of the productive capacity - the basic means.

analysis should begin with a study of the amount of fixed assets, their structure and dynamics.These analytical calculations presented in the tables.

Table 1. The composition, movement and evaluation assets

On this table is based conclusionwhich is the largest portion of the beginning and end of the period, as well as analyzed the largest number of fixed assets that were eliminated, or over a specified period.

Table 2. Structure of fixed assets

great importance in the evaluation of fixed assets assigned to the characteristic of the technical state of BPA.Valuation of fixed assets shows how increases or decreases their cost, what wear, as well as the cost of immobilized resources that are dropped or received.