Abstract
The article deals with the problem of valuation and control of non-current assets, in particular of fixed assets, determination of their role in the formation of the enterprise’s own capital, their correct and reliable evaluation at the enterprise. The need to study the effectiveness of using non-current assets at the enterprise to make sound management decisions, in particular regarding the composition of fixed assets, their updating and use is defined. The necessity of studying the influence of fixed assets on the amount of gross product is substantiated. It should be noted that non-current assets, in particular fixed assets, have a significant place in the capital formation. Therefore, in the process of managing non-current assets at the enterprise such managerial tasks are decided as substantiation of renewal fixed assets possible forms, determination of possible ways and the need for their growth, formation of necessary financial resources for acquisition of fixed assets and increase the are efficiency. Correct and substantiated non-current assets accounting system at the enterprise has a significant influence on the quality of accounting and control in general. Professionals know that without the ability to proper and quick assess business value it is impossible to get a wide middle class of owners, sustainable and dynamic market development, prevention of financial pyramids, economic lawlessness, investor mistrust and, as a result, creation of a legal and proper micro- and macroeconomic environment. The economies of Germany, France, the United States, Japan and other developed countries are based on this ability. Multi-factor economic and mathematical modeling taking into account microeconomic factors is carried out. It is proved that certain rates of development and increase of production efficiency at Ukrainian enterprises are possible provided the intensification of reproduction and better use of existing fixed assets of the enterprise, finding internal reserves for the growth of production efficiency, such as optimization of the structure of assets and the number of employees.
Highlights
Crisis economic situations in Ukraine have shown that the risk of changing the price of shares and bonds is very difficult to determine
Research of the issue on capital formation of the enterprise, evaluation of its components, as well as usage of modeling shows that the problem, is that in the economic literature only certain economic and mathematical models can be found on the individual components of assets of enterprises
It should be noted that non-current assets, in particular fixed assets, play an important role in the capital formation
Summary
Crisis economic situations in Ukraine have shown that the risk of changing the price of shares and bonds is very difficult to determine. Research of the issue on capital formation of the enterprise, evaluation of its components, as well as usage of modeling shows that the problem, is that in the economic literature only certain economic and mathematical models can be found on the individual components of assets of enterprises. These issues are solved in the works of such foreign and domestic scholars as K. These problems are subject to further thorough research and analysis
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