DYNAMIC AND STRUCTURAL ANALYSIS OF TANGIBLE ASSETS

摘要

Any company's economic activity uses material resources in order to achieve the business objective. These consist of two categories of assets: fixed assets, especially the tangible and current assets and their efficient use and operation are some of the most important conditions for the smooth running of the production of a company. Tangible assets constitute the basic assets that any company can use over a period of 1 year and more and contribute to the production of goods, execution of works and provision of services, or they may be used for administrative purposes. Research and conslusions concerning this issue have resulted in the premises of a successful production activity of the company, in which the role, the importance and the effectiveness of the use of fixed assets will always constitute the basis for a obtaining satisfactory performance. The purpose of this article is the approach and illustration of the use of fixed assets, taking into consideration the following aspects: the structural and the dynamic analysis, as well as the analysis of the influence of the components of fixed assets.