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ИД «Финансы и кредит»






Economic Analysis: Theory and Practice

An information model to analyze the reproduction of fixed assets of construction organizations

Vol. 20, Iss. 8, AUGUST 2021

Received: 24 July 2021

Received in revised form: 30 July 2021

Accepted: 10 August 2021

Available online: 30 August 2021


JEL Classification: C51

Pages: 1516–1530


Nikolai Yu. FROLOV Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation

ORCID id: not available

Subject. The article deals with the information support to the analysis of the reproduction process in construction organizations.
Objectives. The purpose is to create an information model that takes into account the particular characteristics of the analysis of the reproduction process of fixed assets, specifics of the activities of construction organizations, forms and types of reproduction.
Methods. The study draws on general scientific methods of analysis and synthesis, a structural and logical approach to economic processes and phenomena.
Results. I developed an information model for integrated analysis of the reproduction process of fixed assets in construction organizations, reviewed the theoretical aspects of definitions of information and information support, which enabled to determine theoretical approaches to building an information model. The offered information model structures data flows in two subsystems: accounting and non-accounting data. By collecting and processing information about the reproduction process, the proposed model generates the necessary information for analysis. Economic analysis helps select the best option for the reproduction of fixed assets, the optimality criterion of which is an increase in the profit of the construction organization.
Conclusions. The presented information model enables to form a comprehensive and reliable set of data that affect the quality of the comprehensive economic analysis.

Keywords: information model, reproduction, fixed asset, economic analysis


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Vol. 20, Iss. 8
August 2021