ПІДВИЩЕННЯ ЕКОНОМІЧНОЇ ЕФЕКТИВНОСТІ ВИКОРИСТАННЯ РЕСУРСНОГО ПОТЕНЦІАЛУ ПІДПРИЄМСТВА

Abstract

It has been studied that from an economic point of view, resource potential can be defined not only as a set of tangible and intangible elements that directly or indirectly initiates the production process, but also as a way of its rational use that increases economic efficiency. It has been established that the growth of production volumes, its competitiveness on the domestic and foreign markets, and the efficiency of JSC "Zhytomyr Butter Plant" depend not only on the available resource potential, the level of its development, but also on the rationality of its use. JSC "Zhytomyr Butter Plant"is increasing production volumes. In 2020, compared to 2018, the company's net income increased by UAH 2,173,000. The resource intensity of the production unit decreased by 0.26 thousand hryvnias, and the resource return increased by 0.13 thousand hryvnias. However, the material capacity of a product unit has increased by 0.03 thousand hryvnias. and material yield decreased in direct proportion. From year to year, the energy intensity of products increases. Mainly, the growth of material costs and energy intensity of a unit of finished products is explained not by the increase in the use of material and energy resources, but by the constant increase in their prices. At the same time, the decrease in the indicators of the profitability of the use of resource potential at the enterprise proves that the economic efficiency of the use of the enterprise's capital has a downward trend. Such a situation indicates that JSC "Zhytomyr Butter Plant" needs to use property and equity capital more effectively, which in the future will increase the amount of net profit, the profitability of products and their sales, and the rate of profit. Reserves have been identified in terms of increasing the economic efficiency of the use of the resource potential of the business association due to the increase in the labor productivity of the staff and more intensive use of the available production capacities. The proposed measures will ensure an increase in the turnover ratio of raw materials and, accordingly, a decrease in the number of days of its use in the production process. It is substantiated that the enterprise needs to use property and own capital more effectively, which in the long run will increase the profitability of products, sales and the rate of profit.