Audit and economical analysis

Table 62

Fundamental assets and intangible assets, key issues of their effective utilization analysis

Topics of the analysis	System of indicators to be studied	Purpose of analysis	The result of the analysis
Analysis of fixed assets and intangible assets and their theoretical aspects	Theoretical, methodological bases of analysis of fixed assets and intangible assets	Describes the description, classification, analysis tasks, sources of information	Modern definition, classification, analysis, content, functions, sources of information are described
Theoretical, methodological bases of analysis of fixed assets and intangible assets	Fixed assets and non-material assets coefficient, Coefficient of armament over fixed assets and intangible assets	Analysis of basic assets and intangible assets, analysis and analysis of its dynamics	Measures will be taken to increase the arms race and armament
Analysis of fixed assets and intangible assets	Income ratio of fixed assets and intangible assets, The breakdown of fixed assets and intangible assets, Qualitative characteristics of fixed assets and intangible assets	Evaluating trends in fixed assets and intangible assets by analyzing tendencies	Measures to improve performance indicators will be considered
Analysis of fixed assets and non-material assets	Depreciation coefficient of fixed assets and intangible assets, Sufficient coefficient of fixed assets and intangible assets	The status of fixed assets and non-material assets, their changes and trends of change are assessed	Measures to improve the status indicators will be considered
An analysis of the effectiveness of fixed assets and intangible assets	Replacement of fixed assets and non-current assets, Indicators of fixed assets and inventories	The analysis of the impact of the main assets and non-material assets on their conversion, their variability and product size is analyzed	Measures to improve efficiency
An analysis of profitability of fixed assets and intangible assets	Profitability indicators of fixed assets and intangible assets	Factors affecting the utilization of fixed assets and intangible assets and their impact are assessed.	Improve profitability

The key indicators and their identification procedures for the analysis of fixed assets and intangible assets can be summarized in the following table.

Table 63