Abstract
The article summarizes the methods of analyzing the effectiveness of fixed assets in terms of the content of the stages of their implementation and the choice of performance indicators. It is noted that the approach to assessing economic efficiency should be based on the essential characteristics of fixed assets as an element of the enterprise's capital. Formulas are proposed for assessing the effectiveness of fixed assets at the stage of their formation and production use. On the basis of information published by one of the leading enterprises in the chemical industry, a factor analysis of the criterion indicator was carried out. According to the results of the analysis, the most significant impact on reducing the efficiency of using the fixed assets of the enterprise led to a decrease in the average hourly productivity of the active part and a decrease in product profitability.Key words: efficiency, fixed assets, profitability index, profitability, analysis, formation, use, criterion indicator.
Highlights
The article summarizes the methods of analyzing the effectiveness of fixed assets in terms of the content of the stages of their implementation and the choice of performance indicators
It is noted that the approach to assessing economic efficiency should be based on the essential characteristics of fixed assets as an element of the enterprise's capital
Analysis of recent research and publications.The analysis showed that scientists have a slightly different approach to the content of the methodology of analysis of fixed assets (FA) and the choice of indicators of their effectiveness
Summary
METHODICAL APPROACHES TO EVALUATION OF FIXED ASSETS IN ECONOMIC EFFICIENCY OF FORMATION AND USE. Gnatenko E. presented the algorithm of the analysis of industrial FA of the enterprise in the following sequence: the analysis of structure and structure of FA; analysis of the company's capacity, compliance with its production program of the enterprise; analysis of technical condition of FA; analysis of the movement of production FA; analysis of economic efficiency of FA functioning; factor analysis of the effectiveness of FA use; preparation of conclusions and draft decisions of management to increase production and return on assets. The proposals presented in the economic literature on the method of analysis of the effectiveness of the use of FA enterprises relate mainly to the separation of the stages of analysis and the content of its implementation In this case, the methods are based on different performance indicators. In order to avoid possible financial losses of capital value in the process of real investment already at the stage of formation of FA it is necessary to carry out mandatory verification of „Conditions 1” and accept the project for implementation if:
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