EVALUATION OF THE COMPOSITION AND STRUCTURE OF COMPANY’S ASSETS

Abstract

The article proves the relevance of issues regarding studying the state of the company’s property and searching for its optimal structure. The scientific papers have been analyzed, which highlight the concept of the company’s assets and focus on assessing their state and utilization efficiency. The need to develop new approaches to the study of the company’s assets and its structure has been also revealed.

The main part of the research defines the essence of assets of the company in compliance with the accounting basis. A phased algorithm of studying the composition and structure of the company’s property, which is used most often in the up-to-date management, has been suggested.

The analysis of the dynamics of composition and structure of the company’s assets for 2013-2015 has been conducted on the example of Rivne Confectionery Factory PJSC. The impact factors on the total assets of the investigated company have been determined. The structure of assets has been also analyzed based on the factors of permanence and mobility that show us a share of current and non-current assets.

Moreover, the study contains the analysis of components of the assets of Rivne Confectionery Factory PJSC for the years 2013-2015 in the context of current and non-current assets. It has been noted that the components of the working capital of the company are inventory, accounts receivable; cash and cash equivalents. Non-current assets, in turn, are composed of intangible assets and fixed assets.

Thus, a considerable attention has been paid to studying the dynamics of fixed assets, since their technical condition and progressiveness determine the potential producibility and enterprise capacity. In particular, we have analyzed the state and effectiveness of use of fixed assets based on the following indicators: coefficient of depreciation of fixed assets, coefficient of suitability of fixed assets, capital-labor ratio, technical equipment, capital ratio, returns on assets and profitability. Findings have been presented on the grounds of the study results, which are the logical end to the research article.