Improvement of the methods for company's fixed assets analysis

Fixed assets are an integral component of the productive capacity of any enterprise. The financial results of the enterprise largely depend on their intensity and efficiency of use. The analysis of fixed assets is usually carried out using an integrated and systematic approach, based on their availability, their movement, efficiency of use (including their active part). In the opinion of some authors, the traditional methods of analyzing fixed assets have a number of shortcomings, since they do not take into account the life cycle of an enterprise, the ecological aspects of the operation of fixed assets, the operation specifics of the individual divisions of a company and its branches. In order to improve the methodology for analyzing fixed assets, the authors proposed to use formalized and nonformalized criteria for analyzing the risks associated with the fixed asset use. A survey questionnaire was designed to determine the likelihood of the risk of economic losses associated with the use of fixed assets. The authors propose using the integral indicator for the purpose of analyzing the risk of using fixed assets in dynamics. In order to improve the procedure for auditing, the authors proposed segregation of economic transactions with fixed assets according to their cycles in accordance with the stage of their reproduction. Operational analysis is important for managing the efficiency of the fixed asset use, especially during a critical period. Using the analysis of the regularity in grain combines performance would reduce losses during harvesting, implement the work within strictly defined time frame and remunerate the employees for high-quality and intensive performance of their tasks.