by Kadja Fredia Leandre Boidi (Author)

Every company, from its creation, has fixed assets in its patrimony in order to be able to carry out their activity. In the world of import-export, they occupy a very important place since their activity is based on the use of state-of-the-art equipment. But this very volatile technology pushes these companies to set up vast projects of investments in order to equip themselves with new materials more and more powerful to face the competition of this sector. As a consequence, the assets of these companies are strongly dominated by these fixed assets whose accounting management is becoming more and more difficult due to high frequency acquisitions. Their bad evaluation could cause serious worries to the company, in particular, the fiscal incidences and the questioning of its brand image. Therefore, an optimal management of fixed assets within these companies is necessary to avoid any problem.