| Annotation: | Methods. Methods of comparison, analysis and synthesis, balance, statistical, analytical, factor, correlation and regression, integral methods were used during the research. Results. The mechanism of formation of enterprise fixed assets management information support is presented, covering accounting and analytical systems with their inherent intrasystemic and extrasystemic connections. The system of analytical indicators for estimation of condition and efficiency of enterprise fixed assets usage is given. The factor analysis of indicators of fixed assets usage which is directed on an estimation of influence of each factor on change of the investigated indicator is carried out. The correlation analysis was conducted for determination the interconnection of indicators of fixed assets usage efficiency and indicators of financial condition and activity. The influence of indicators of fixed assets usage efficiency on the enterprise financial condition is analyzed. Onefactor regression models of interconnection of financial condition on fixed assets usage efficiency indicators and their absolute value are built. In order to increase the efficiency of formation and usage of fixed assets, it is proposed to improve the components of the fixed assets audit. Novelty. The fixed assets audit program has been improved, which, in contrast to the traditional fixed assets audit conducted to verify the legality and correctness of accounting and reflecting information on fixed assets in financial statements, depreciation and taxation of fixed assets, further includes the following steps: audit of completeness of security, audit of quality and technical condition and audit of fixed assets usage efficiency. Practical value. The main results and conclusions of the research are applied and can be used in the industrial enterprises activities and are aimed at improving the analytical support of fixed assets accounting and internal audit process and increase the fixed assets efficiency. |
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