Ilgalaikio materialiojo turto kompleksinės analizės metodika

Abstract

Long-term tangible assets are used by all companies regardless of their size and activity profile. Long-term tangible assets are very significant for companies' financial results, thus, it is important to perform a detailed analysis of these assets. The complex methodology of long-term tangible assets based on financial accounting information is presented in the article. The recommended schema of long-term tangible assets analysis includes the following stages: 1) composition, 2) structure and dynamics, 3) alternation, 4) technical condition, 5) application, 6) profitability, 7) conclusions of analysis' results and preparation of recommendations. In each of the stage the main questions, that should be investigated in order to evaluate the effectiveness and profitability of the asset, are indicated.