ASSESSMENT OF THE EFFICIENCY OF THE USE OF BASIC RESOURCES USING THE TOOLS OF TAXONOMIC ANALYSIS

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In the article uses taxonomy tools to evaluate the effectiveness of the use of fixed assets on the example of a strategically important state enterprise. The stimulators and disincentives of the impact on the capacity of using the company's assets have been determined: capital returns have a disincentive effect on the efficiency of the use of fixed assets of SE «Ukrvodshlyakh», all other indicators (factors of depreciation of fixed assets, suitability of fixed assets, capital adequacy, capital capacity) are defined as stimulators of influence.
 A negative trend towards a reduction of the integral indicator of the taxonomy (the efficiency of the use of fixed assets) was revealed in four years, almost fivefold to a critically low level; the technical condition of fixed assets at the enterprise is dynamically deteriorating, which is also evidenced by the increase in the wear rate and the decrease in the suitability ratio of fixed assets. Such a situation is a clear signal for the managers of a strategically important state-owned enterprise regarding the need to find new management solutions and review the existing system of efficiency in the use of fixed assets. it was found out that the technical condition of fixed assets in SE «Ukrvodshlyakh» is deteriorating dynamically, which is also evidenced by the increase in the wear rate and, accordingly, the decrease in the suitability ratio of fixed assets. It is positive that the rate of renewal of fixed assets at the enterprise is increasing dynamically. In order to increase the level of the company's return on capital, it is suggested to ensure one hundred percent utilization of the equipment. Also, a possible solution may be the sale of part of the unused fixed assets of the enterprise.
 The successful functioning of fixed assets and production facilities depends on intensive and extensive factors of improving their use. The intensive direction of improving the efficiency of the use of fixed assets and production capacities involves increasing the degree of loading of equipment and machines per unit of time by modernizing equipment, establishing optimal modes of its loading, etc. Improving the structure of fixed assets is also an important direction for increasing the efficiency of the use of production facilities; improvement of planning, management and organization of work and production; reduction of capital intensity, increase of return on capital and labor productivity at the enterprise.