Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

17(320) - 2013 May

Development of methods of analysis of technical condition of fixed assets

Vol. 12, Iss. 17, MAY 2013

Available online: 18 May 2013

Subject Heading: ANALYSIS OF FINANCIAL-ECONOMIC ACTIVITIES

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Slobodnak I.A. PhD in Economics, Associate Professor, Head of Department "Accounting and Auditing", the Baikal State University of Economics and Law
slob.irk@mail.ru

Bykova T.L. PhD in Economics, Associate Professor of Department "Accounting and Auditing", the Baikal State University of Economics and Law
slob.irk@mail.ru

In the article the questions connected with a technique of the analysis of a technical condition of fixed assets are considered. It is proved that the level of a technical condition is defined not only age of fixed assets. A large number of the indicators allowing more precisely estimating the level of a technical condition of fixed assets is offered.

Keywords: fixed assets, economic analysis, repair, restore, analyze of technical condition

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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