The valuation of fixed assets is the analysis of partresource potential of the enterprise. It includes consideration of the structure of property and sources of its formation, composition and movement of the immobilized part of assets.
Such a table includes not only pureassets of the organization. Due to this analysis it is possible to see the ratio of immobilized funds and current assets, growth or decrease in own funds relative to the entire change in assets. Also, with such an analysis, one can come to the conclusion about how much funds are involved in the overall structure of the sources of financing, due to which there was an increase (decrease) in the value of assets.
Accounting and assessment of fixed assets is a conditionproduction potential as the most important factor of the effectiveness of the main activity of the enterprise and, accordingly, the stability of finance. Accounting reporting allows you to analyze how the key element of the productive potential is changing-fixed assets.
The analysis should begin with the study of the number of fixed assets, their structure and dynamics. The data of analytical calculations are presented in tables.
Table 1. Composition, movement and valuation of fixed assets
Name of the fixed asset | Availability at the beginning of 20 .. | Received | Disposed of | Availability at the end of 20 .. |
Fixed assets number 1 | ||||
Fixed asset number 2 | ||||
etc. | ||||
Other fixed assets | ||||
Total: |
Based on this table, a conclusion is drawn about whichthe funds accounted for the largest part at the beginning and end of the period, and also analyzed the largest number of fixed assets that were disposed of or arrived for a certain period.
Table 2. Structure of fixed assets
Composition of fixed assets | At the beginning of 20 .. | At the end of 20 .. | Deviation (+ ;-) |
Different constructions | |||
Equipment | |||
Transport | |||
Inventory | |||
Total: |
Of great importance in the assessment of fixed assets is the characterization of the technical condition of the OPF.