Dynamics of indicators of technical state of fixed assets

Indicators	Previous year	Reporting year	Deviation (+, -)
			absolute	relative, %
The original value of fixed assets, ths. UAH	463208	487415	24207	5
Tearing down of fixed assets, ths. UAH	188907	218732	29825	15.8
Depreciated cost of the fixed assets	274301	268683	-5618	-2.05
Rate of depreciation	0.41	0.45	0,04	X
Coefficient of suitability	0.59	0.55	-0,04	X

As we see, coefficient of suitability is t higher han the rate of depreciation. It means that the quality (technical) state of fixed assets is good, but compared to the previous year, a situation worsened. The level of depreciation of fixed assets is 55%, because rate of depreciation that has increased by 4% and coefficient of suitability decreased by 4% .

To the indicators of movement of fixed assets refer absolute indicators of receipt, disposal of fixed assets for the period under review, coefficients of disposal, renewal and growth of fixed assets. Analysis of movement of fixed assets is provided in analytical table (Table 3):

Table 3

Dynamics of indicators of movement of fixed assets

Indicators	Previous year	Reporting year	Deviation (+, -)
			absolute	relative, %
The original value production fixed assets at beginning of year, ths. UAH	356703	463208	106505	29.9
The original value of production fixed assets at year-end, ths. UAH	463208	487415	24207	5.2
Annual volume of proceeds of fixed assets, ths UAH	106505	24207	-82298	-77.27
Annual volume of disposal of fixed assets, ths. UAH	-	-	-	-
Renewal rate of fixed assets	0.23	0.5	0.27	X
Coefficient of disposal of fixed assets	-	-	-0.25	X
Rate of growth of fixed assets	0.3	0.05	-0.25	X

Annual volume of proceeds of fixed assets decreased in the present year compared to the previous (-82298). There wasn’t a disposal of fixed assets. Renewal rate of fixed assets is very low (0.05). It means that there were not introduced new fixed assets in the production process.

Effectiveness of fixed assets using is measured at the system physical and value indicators, basic among which are yield of capital investments and stock-capacity. Yield of capital investments - an indicator that characterizes the amount of output (or the volume of sales) per monetary unit of industrial fixed assets of the company. Stock-capacity is inverse yield of capital investments index, it characterizes the average value of industrial fixed assets per unit of output (or volume of sales). Analysis of the efficiency of fixed assets is provided in analytical table (Table 4):

Table 4