The article quantitatively analyzes the impact from number of factors, that influence the renewal process through the use of the developed economic dynamics equation. The parameters of existing and new equipment are considered as primary data on fixed assets. In particular, the cost and performance per technic's unit. The results of the fixed assets renovation are indicators of product's growth rates, investment resources etc.
The existing provisions and regulations for the accounting of the written-off objects of the fixed assets and the working balances creation to cover the expenses of land restoration were investigated. Taking into consideration the peculiarities of the Ukrainian enterprises activity in the field of oil and gas industry, the problematic aspects within the accounting of the fixed assets and other non- circulating assets were investigated.
It has been established that the issues of methodological nature are of key importance in ensuring the reproduction process of the elements of material and technical resources, among which the issues of applied significance should be emphasized, such as justification of criteria and indices which can be indicators of the reproduction process state; developing algorithm of the latter at its various stages; modeling reproduction processes at the enterprise.
The analysis of the quantitative patterns of the innovative equipment renovation of the
production system, all of which are subordinated to the implementation of the general
program of manufacturing products is made in the article. The study was carried out in such a
way that the replacement of the equipment was considered for each link separately, and then
the effects of the upgrade for the production system as a whole were analyzed. The next main
indicators of the dynamics were selected: the growth rates and the task, which determines their
The article scrutinises the specification pertinence of the category “logistic assets” as well as their structures and performance efficiency indices. In particular, the composition of the fixed assets, constituting the main interest from the point of view of Logistics according to the adopted in accounting classification, is determined; the industrial (technological) structure of fixed assets for different types of enterprises from the point of view of Logistics is provided; the composition of current assets constituting the main interest from the point of view of Logistics is analysed.
In the modern terms of menage an engineer is basis of economy of any state and playsa
decision role creation of materially-technological base of economy. Producing capital goods for
different industries of national economy, engineer provides complex mechanization and
computer-aided manufacturing for different industries of national economy, engineer provides
complex mechanization and computer-aided manufacturing, carrying out an important role
the same in the acceleration of scientific and technical progress.
The article presents the research into the issues of operation and modernisation of fixed assets that is of particular importance in conditions of investment development by machine-building enter¬prises at the modern stage of the economic development of Ukraine. Investments targeting particular facilities (buildings, transportation means, and equipment) stress the relations between investments and fixed assets. Modernisation seen as improvement of functional features of equipment, taking into account the stimulating factors, helps increase the production quality indicators
The economic interpretation of the notion “income” in the scientific literature has been
considered that has made it possible to systematize the main ways of non-current-assets revenues to
the company. For this purpose the analysis of scientific publications related to the revenue fixed
assets in Ukraine for 2011-2013 has been carried out and two issues discussed by scientists have been
singled out: an accounting reflection of revenue fixed- assets transactions and their tax issues.
According to the normative documents for the organizing and conducting of accounting
in the Ukrainian enterprises, it is provided that accounting of profits, expenses and financial
results should be carried out by certain types of economic activities (operational, financial and
investment activity). But there is no methodology recommended for the activities of capital
investment. In this connection, the articles describes the necessity of establishment on the
enterprises the systematic financial accounting of profits, expenses and financial results from
The article proposes a methodological approach to determining the rate of productionassets growth depending on a number of technical and economic parameters, including the assets service life, the ratio of fixed and working capital components, return on assets and so on. Resource support reproduction parameters with the account of such options as using ownfunds and borrowed funds are considered. The obtained quantitative regularities areinterpreted on an example of solving problems related to taking investment decisions.