IDEAS home Printed from https://ideas.repec.org/a/ssi/jouesi/v7y2019i2p1341-1352.html
   My bibliography  Save this article

Methodology of complex analysis of tangible fixed assets

Author

Listed:
  • Daiva Tamulevičienė

    (Vilnius University, Lithuania)

  • Jonas Mackevičius

    (Vilnius University, Lithuania)

Abstract

Tangible fixed assets are used in production, provision of services, renting and for administrative purposes. Various internal and external information users are interested in this type of assets. With regards to the significance of such assets, it is very important to carry out their detailed analysis. The article recommends a methodology of complex analysis of tangible fixed assets that consists of the following stages: 1) compositional analysis; 2) structural and dynamic analysis; 3) change analysis; 4) technical condition analysis; 5) usage analysis; 6) profitability analysis. Application of this methodology allows one to objectively assess the condition of the tangible fixed assets and make management decisions in order to use them better and improve the enterprise's activity results.

Suggested Citation

  • Daiva Tamulevičienė & Jonas Mackevičius, 2019. "Methodology of complex analysis of tangible fixed assets," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(2), pages 1341-1352, December.
    • Handle: RePEc:ssi:jouesi:v:7:y:2019:i:2:p:1341-1352
    DOI: 10.9770/jesi.2019.7.2(38)
    as

    Download full text from publisher

    File URL: https://jssidoi.org/jesi/uploads/articles/26/Tamuleviciene_Methodology_of_complex_analysis_of_tangible_fixed_assets.pdf
    Download Restriction: no
    File URL: https://jssidoi.org/jesi/article/441
    Download Restriction: no
    File URL: https://libkey.io/10.9770/jesi.2019.7.2(38)?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    tangible fixed assets analysis; compositional analysis; structural and dynamic analysis; change analysis; technical condition analysis; usage analysis; profitability analysis;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ssi:jouesi:v:7:y:2019:i:2:p:1341-1352. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Manuela Tvaronaviciene (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.