By making a comprehensive study of the situation at a particular company, you must fully cover all stages of the production process, and carefully analyze the assets and liabilities of the enterprise.As fixed assets represent the largest portion of assets, their analysis must be carried out carefully.In this article we will explain how to make an analysis of the fixed assets of the company.
First of all, try to understand, why do you need such an analysis?An analysis of fixed assets allows us to understand whether the company currently able to successfully continue its activities without additional investments, because fixed assets are the most capital-intensive assets.In addition, fixed assets is the biggest financial fraud, so that regular thorough analysis is necessary.
consider the basic aspects of the analysis of OS:
- Analysis of the acquisition and evaluation of the operating system allows you to organize information about when to buy fixed assets, and has been evaluated whether their primary value in accordance with the legislation and accounting standards.
- Analysis of the technical state of the main tools to evaluate the state of the OS now and predict the need to replace them in the future.In addition, the analysis of operating system will also assess the correctness of depreciation, will reveal the machinations with the amounts of deductions.
- Motion Analysis of fixed assets shows how to navigate the fixed assets during the period of their use between the different divisions of the enterprise, document whether transfer of ownership of the OS from one structural unit to another company and so on.By the movement of fixed assets can be attributed to their sale, however, taking into account the logical chain of operations with fixed assets, the sale of the operating system, we consider it appropriate to refer to the next step.
- An analysis of the operating system of reproduction - another source of identifying a plurality of irregularities and fraud.This analysis allows you to evaluate the use of funds and the sinking fund, as well as the accuracy of the documentary evidence of the sale of the units operating on the residual value.Analysis of reproduction allows us to understand how well the company recovers its main resource, without which there can be no industrial activity.
Since the period of turnover OS is big enough, and can range from two to ten (or even more) years, it makes no sense to carry out an analysis of fixed assets annually.It is advisable to carry out this analysis approximately every five to seven years - it helps to keep the condition under control OS to track the emergence of the need to replace them by virtue of the technical condition and wear, as well as to minimize the manipulation of objects OS.
In order to carry out the analysis of fixed assets may be held as the company's employees (accountants, managers of the company), and third-party entity, for example, representatives of audit firms.Auditing OS will cost considerably more expensive than checking their own, but it will give confidence that it is carried out at a high level, highly skilled professionals, and there is no reason to fear that any violations or fraud have not been seen.
Naturally, the analysis of fixed assets should not be "a test for verification" - according to the results regarding the measures to be taken to optimize the operating system, renewal, change of accounting systems or other management decisions.The adoption of such decisions and the ultimate goal of the analysis of the operating system.
