ANALYTICAL APPROACHES TO FIXED ASSET AUDITING IN THE CONTEXT OF ECONOMIC MODERNIZATION

Аннотация

This article examines the importance of auditing fixed assets using analytical indicators to assess their efficiency, serviceability, renewal, and movement in enterprises. Fixed assets, such as machinery, equipment, buildings, and vehicles, constitute a significant portion of an enterprise’s long‑term resources and have direct impact on production capacity, financial performance, and competitiveness. Analytical indicators (including depreciation ratio, renewal coefficient, start‑up or commissioning coefficient, exit/retirement coefficient, and wear coefficient) provide a quantitative basis for evaluating the condition, utilization, re‑equipment needs, and economic life of fixed assets. The study highlights how proper auditing practices contribute to modernization, efficient resource allocation, and international integration.