2021, № 88UDC: 330.44:657.421
Traditional methodology for analyzing the effectiveness of fixed assets and its improvementThe traditional methodology of analyzing the effectiveness and efficiency of fixed assets of agricultural organizations is based on a system of cost indicators: the ratio of financial performance and the average annual initial cost of consumed resources (fixed assets in general). For certain types of fixed assets, along with the cost assessment indicators, natural-material indicators are also used that are not subject to the influence of inflation, the price factor, expanding the information content of the analysis, complementing the methodology. The main criteria for assessing performance (as a volume indicator) is considered to be gross output at current prices, or the indicator of revenue from the sale of goods or products (work performed and services rendered), which is more often used in analysis. A more accurate assessment of the effectiveness of activities was the canceled indicator "gross output in comparable prices" at the end of the eighties of the twentieth century, reflecting socially necessary costs. The final result of an economic entity is profit (gross, from sales, before tax, net). The cost effect of the organization's activities is: an increase in the cost of gross output in current prices, revenue, various types of profit. Cost indicators of the effectiveness of fixed assets are: capital productivity, capital intensity, return on assets. The modern traditional methodology of calculating the return on assets is to compare the gross output at current prices, or revenue, and the average annual initial cost of fixed assets; capital intensity - the ratio of the average annual initial cost of fixed assets and gross output in current prices, or revenue. Fund profitability is usually determined by the ratio of profit from sales and the average annual initial cost of fixed assets. However, in our opinion, the traditional method of analyzing capital productivity and capital profitability requires improvement. The article substantiates the methods of improving the traditional methods of analyzing capital productivity and capital profitability.
Keywords: Analysis of fixed assets, agricultural organization, traditional methodology, capital productivity, capital intensity, imperfection of traditional approaches, comparative assessment, improvement of methodology.
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- Prudnikov Anatoliy Grigorievich, DSc in Economics, professor, Federal State Budgetary Educational Institution of Higher Education “I.T. Trubilin Kuban State Agrarian University”.
- Pavelko Yulia Andreevna, master's student, Federal State Budgetary Educational Institution of Higher Education “I.T. Trubilin Kuban State Agrarian University”.