Kucherova H., Kulko-Labintseva I. The distribution of the value of fixed assets of enterprises in the process of their operation.

Abstract

The article conducted a study of the distribution of the value of fixed assets of enterprises in the process of their operation. Scientific research is based on the use of general scientific methods, in particular: observation, synthesis, comparison, analysis, synthesis, induction. It is proved that the functioning of fixed assets are interpreted from different points of view: essential, cost, physical-technological, socio-economic, in terms of the source of funding, in the context of the influence of the external environment, the features of the internal structure of the enterprise and the existing functional potential that forms the platform for relevant management decisions. It is proposed to interpret the essence of the functioning of fixed assets as a multifaceted category, which includes their use, operation, in accordance with established criteria, which are considered simultaneously in a process, functional and system context. According to the results of generalization of scientific and practical sources, it has been proved that the functioning of fixed assets is investigated in the framework of the interaction of this process with adjacent production and non-production processes; interaction with the external environment; within the framework of the formation of the program (model) of the response of the operation of fixed assets to internal disturbances of the industrial enterprise system and external influences. The functioning of fixed assets is an ordered structural and functional integrity, provided that the elements of fixed assets are provided with autonomy for the performance of their functions. It is confirmed that the activity of the functioning of the qualitative composition of fixed assets is a prerequisite for the efficiency of the production process. It is proved that the general trend of changes in the value of fixed assets in Ukraine for the period from 2013-2017. characterized by a rather significant volatility, while the dynamics of capital investment in Ukraine has been improving since 2015. It has been confirmed that depreciation of fixed assets is a common problem for all economic activities in Ukraine. It is substantiated that it is necessary to make a decision on the expediency of using the granted right to use the accelerated depreciation method indefinitely.