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Type of publication: Tezės kituose recenzuojamuose leidiniuose / Theses in other peer-reviewed publications (T1e)
Field of Science: Ekonomika / Economics (S004)
Author(s): Miškinis, Redas;Bružauskas, Valentinas
Title: Scientific - practical aspects of tangible asset financial analysis
Is part of: Apskaita ir finansai: mokslo, verslo ir viešojo sektoriaus partnerystė: 11-osios tarptautinės mokslinės konferencijos programa ir santraukos, 2018 m. lapkričio 29-30 d. / Aleksandro Stulginskio universitetas. Akademija, 2018
Extent: p. 41-41
Date: 2018
Keywords: financial analysis;tangible assets;sourcing asset;asset use efficiency
ISBN: 9786094491436
Abstract: The research aims to create improved methods for long-term Tangible Fixed Assets (TFA) and inventory accounting. The research methods include: literature analysis, investigation of information possessed by concrete organizations, monographic and logical analysis, synthesis, and other. During the research, improved TFA and inventory analysis methods are created. It is recommended to analyse the information from no less than two periods; to compare the findings, it is advisable to use the last period data from related companies and business sectors. To analyse a company's sourcing with TFA, property double value is estimated: acquisition and residual. Firstly, the following indicators are analysed: 1) the ratio of TFA residual value and the ratio of the total assets carrying value, 2) the cost of the acquisition of TFA technical equipment per employee. It is important to analyse the composition and structure of TFA acquisition value. To assess the suitability, the depreciation percentage of the asset and its separate parts is calculated. To evaluate the TFA update, it is important to evaluate the net investment. While analysing inventory availability, the average annual value options are provided based on the interim financial statements, which are firstly measured: 1) inventory value ratio to total asset value, 2) inventory value ratio to the value oftangible assets, 3) inventory value ratio to current asset value, 4) write-down inventory ratio to their cost of acquisition. Inventory composition and structure must be analysed. The efficiency of TFA and inventory utilization is revealed by the analysis of the respective asset turnover and profitability... [et al.]
Affiliation(s): UAB "Gulbelė"
Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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