Audit and economical analysis

System of indicators for fixed assets and non-performing assets

№	Indicators	Determination of indicators	Character description
1	Fixed assets and non-material assets coefficient (Ta, Tn)	Ta=Av / Im Tn=Na / Im	Av- average annual value of basic equipment Na- the average annual value of non-material assets
2	Coefficient of use of fixed assets and intangible assets (Qa, Qn)	Qa=Av / X Qn=Na / X	Im-production area X- is the maximum number of employees
3	Income ratio of fixed assets and intangible assets (Ka, Kn)	Ka=Avk / Avo Kn=Nak / Nao	Avk - The value of the fixed assets Avo - At the end of the year Nak - Intangible assets acquired Nao - The value at the end of the year
4	The breakdown coefficient of fixed assets and intangible assets (CHa, CHn)	CHa=Avch / Avb CHn=Nach / Nab	Avch - The value of the expired equipment Avb - At the end of the year Nach - The part of the registered assets Nab - The value of annualized assets at the beginning of the year
5	Qualitative characteristics of fixed assets and intangible assets (As, Ns)	As=Avk / Avch Ns=Nak / Nach
6	Depreciation coefficient of fixed assets and intangible assets (Kea, Ken)	Kea=Ave / Avd Ken=Nae / Nad	Ave - The value of depreciation of the substance Avd - Starting value of ordinary shares Naz - Loss of leased assets Nad - Initial value of annualized assets
7	Sufficient coefficient of fixed assets and intangible assets (Kyaa, Kyan)	Kyaa=Avq / Avd Kyan=Naq / Nad	Avq - residual value of the equity Naq - the residual value of intangible assets
8	Replacement of fixed assets and non-current assets (Aq, Nq)	Aq=Mx / Avo‘ Nq=Mx / Nao‘	Mx- volume of production Avo` - Average annual value of basic instruments Nao` - The average annual value of inventories
9	Indicators of fixed assets and property assets (AS, Ns)	As=Avo‘ / Mx Ns=Nao‘ / Mx
10	Profitability indicators of fixed assets and intangible assets (Ra, Rn)	Ra=SF / Avo‘ Rn=SF / Nao‘	Sf- net profit

The analysis of the working subjects and their efficient use analyzes the theoretical description of the subject matter, their classification, the availability of financial resources, the efficiency, the size, the financing, turnover of the assets.