Received: 2019-05-10  |  Accepted: 2019-10-05  |  Published: 2019-12-15

Title

Methodology of complex analysis of tangible fixed assets


Abstract

Tangible fixed assets are used in production, provision of services, renting and for administrative purposes. Various internal and external information users are interested in this type of assets. With regards to the significance of such assets, it is very important to carry out their detailed analysis. The article recommends a methodology of complex analysis of tangible fixed assets that consists of the following stages: 1) compositional analysis; 2) structural and dynamic analysis; 3) change analysis; 4) technical condition analysis; 5) usage analysis; 6) profitability analysis. Application of this methodology allows one to objectively assess the condition of the tangible fixed assets and make management decisions in order to use them better and improve the enterprise's activity results.


Keywords

tangible fixed assets analysis, compositional analysis, structural and dynamic analysis, change analysis, technical condition analysis, usage analysis, profitability analysis


JEL classifications

M49


URI

http://jssidoi.org/jesi/article/441


DOI


Pages

1341-1352


Funding


This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Tamulevičienė, Daiva
Vilnius University, Vilnius, Lithuania https://www.vu.lt
Articles by this author in: CrossRef |  Google Scholar

Mackevičius, Jonas
Vilnius University, Vilnius, Lithuania https://www.vu.lt
Articles by this author in: CrossRef |  Google Scholar

Journal title

Entrepreneurship and Sustainability Issues

Volume

7


Number

2


Issue date

December 2019


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

Article views & downloads

HTML views: 1371  |  PDF downloads: 459

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