ORGANIZATION AND METHODS OF ACCOUNTING OF FIXED ASSETS OF ENTERPRISE AND ANALYSIS OF THE EFFICIENCY OF THEIR USE

Abstract

The purpose of the study is to conduct a comparative description of the methods and stages of analyzing the effectiveness of the use of fixed assets in the enterprise management system. Materials and methods. The study used research methods such as monographs and synthesis (when analyzing existing publications), analysis, induction and deduction, comparisons and key components. Research results. Improving the efficiency of the use of fixed assets of enterprises is one of the main issues in today's relations. The financial state of the enterprise and the competitiveness of its products on the market depend on the solution of this problem. Provision of certain rates of development and increase of production efficiency is possible under the condition of intensification of reproduction and better use of existing fixed assets of enterprises. These processes, on the one hand, contribute to the constant maintenance of the proper technical level of each enterprise, and on the other - allow toincrease the volume of production without additional investment resources, to reduce the cost of products by reducing the specific depreciation and costs of maintenance of production and its management, to increase the financial return and profitability. The article is devoted to the comparison of the methods of carrying out the analysis of the efficiency of the use of fixed assets, the different approaches to the calculation of the performance indicators are considered. In addition, it is noted that factor analysis of the return on assets, as a general indicator of the effectiveness of the use of fixed assets, is an important step in any research of fixed assets. It is conducted in two directions: the study of the influence of factors on the change in return on assets, the study of the impact of return on production. The results of the study, namely the increase or decrease in the rate of return on investment and due to what factors, is an important indicator of the directions of improvement of groups of fixed assets and saving of invested funds. The level of return on investment is influenced by various factors related to both the change in output and the efficiency of the use of fixed assets, including their active part. It is important to select factors that are (a) directly related to the level of return on investment and that characterize it both in terms of extensive loading (time loading) of labor tools and their intensity, as well as in terms of their value in the market; b) the set of factors should contain parameters that are quantifiable and can be derived from (or determined from) accounting data. Conclusions. According to the results of the research, it was determined that the most optimal model of the method of carrying out the analysis of fixed assets consists of the following stages: a) analysis of the security of fixed assets (analysis of dynamics, structure and composition, analysis of technical condition and updating of fixed assets); в) the analysis of the efficiency of the use of fixed assets (factor analysis of the return on assets, the analysis of the efficiency of the use of production space and extensive and intensive use of production equipment)