Теоретико-методологічні засади оцінки ефективності використання основного капіталу машинобудівних підприємств

Abstract

The research paper notes that the efficiency of the use of fixed capital is one of the basic criteria of the performance of a mechanical engineering enterprise, which necessitates its detailed study and evaluation. Peculiarities of evaluating the efficiency of use of fixed capital of mechanical engineering enterprises are investigated. A thorough analysis and generalization of current methodical approaches to evaluating the efficiency of the use of fixed capital by the enterprise is carried out. The basic criteria of evaluating the efficiency of use of fixed capital by mechanical engineering enterprises are determined. The author’s concept of the modern methodology for evaluating the efficiency of the use of fixed assets by mechanical engineering enterprises is presented graphically, including: object, subject, goals and objectives, principles and functions, methods and criteria for evaluating the efficiency of the use of fixed capital by mechanical engineering enterprises. The purpose and tasks of further scientific research are substantiated, which consist in the practical use of the proposed methodology for real evaluation of the efficiency of the use of fixed assets of the operating mechanical engineering enterprises and their forecasting in order to ensure their strategic development.