ANALYSIS OF FIXED ASSETS AT ENTERPRISESIN MODERN ECONOMIC REALITIES
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 5
Abstract
Considered the need for an analysis of fixed assets as a key element of the production potential of enterprises. The main directions of their comprehensive assessment in modern economic conditions are determined. Controversial questions about the method of calculating the main indicators that characterize the efficiency of the use of fixed assets are considered. The need to improve the current system of indicators, which is used in the analysis of fixed assets is justified. It is proposed to use the residual value in determining capital productivity and other indicators of the efficiency of the use of fixed assets, since it characterizes their valuation more realistically for today.
Authors and Affiliations
I. P. Malikova
INNOVATIVE ACTIVITY OF ENTERPRISES AS A PRIMARY DEVELOPMENT OF THE NATIONAL COMPETITIVE ENVIRONMENT
The role of innovations and innovation in the system of competitive relations and features of the development of competition in the innovative economy in Ukraine is researched in the article. The innovative potential of...
DEVELOPMENT OF THE WORLD MARKET OF INFORMATION TECHNOLOGIES IN THE CONDITIONS OF TRANSNATIONALIZATION OF INTERNATIONAL BUSINESS
The research, conducted in the article, is devoted to the study of the leading companies, which operate in the world market of information technologies, in the context of the transnationalization of international busines...
FUNCTIONING OF UKRAINIAN STOCK MARKET IN CONDITIONS OF GLOBAL FINANSIAL INSTABILITY
The article is dedicated to covering and analysis of the contemporary state of stock market of Ukraine, to its problems and future development prospects determination, as the stock market is an important indicator of eco...
TRANSNATIONAL BANKS’ INFLUENCE ON THE DEVELOPMENT OF THE ECONOMY AND THE FINANCIAL SECTOR OF DEVELOPING COUNTRIES (ON THE EXAMPLE OF POLAND, BRAZIL, TURKEY)
The article reveals the importance of transnational banks, their role in the development of international economic relations, the causes of their emergence, as well as their advantages over the other banking structures;...
ANALYSIS OF INSURANCE COMPANIES ACTIVITIES
The essence of concept «insurance company profits» is researched. The factors influencing the insurance company's profit formation are revealed. The basic indices which give a general concept about the condition of insur...