The Technical Condition of Fixed Assets of Enterprises in Ukraine: an Analytical View
Journal Title: Бізнес Інформ - Year 2016, Vol 6, Issue
Abstract
The article estimates the technical condition of fixed assets of the economic entities in Ukraine. Depreciation of the fixed assets in the economy sectors and its dynamics has been evaluated. It has been found that 83,5% of buildings, constructions, transmission devices, machinery and equipment, vehicles, etc. are almost entirely worn out physically and morally obsolete. Coefficients of upgrade and disposal of fixed assets, commissioning and elimination of the worn-out fixed assets, intensity of renovation of fixed assets have been analyzed, testifying the low efficiency of the technical renovation of enterprises. Dynamics of both the primary and the residual value of fixed assets has been determined showing a gap in the growth rates that accumulates depreciation of fixed assets; the pace of changes in the cost of fixed assets also showed a low efficiency of the technical renovation of enterprises. It is found that over the past 15 years there have been significant changes in the structure of the fixed assets in the economy: since 2000 the material and technical support of the industrial sectors that provide the economic security of the country has been catastrophically diminished.
Authors and Affiliations
Natalia Katkova
Keywords
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