THE EFFICIENCY OF USING THE FIXED ASSETS ON THE ENTERPRISE

THE SYSTEM OF INDICATORS AND THE WAYS OF ITS IMPROVING

Abstract

The article analyzes the main features of using the fixed assets on the enterprise. The analysis of indicators of efficiency of use of fixed assets is made on the example of one of the domestic enterprises. The question of increase of efficiency of use of fixed assets has a great value, because there is a widespread and global recession at the present time. The characteristic of this process should be accompanied by appropriate assessment. It is necessary to apply a system of methods and indicators that will help to quantify the use of fixed assets on the domestic enterprises. Thus, the technical state of fixed assets characterize such indicators as the coefficient of wear and shelf life, and for analysis of efficiency of use such indices as capital productivity, capital intensity, and profitability of fixed assets.

The analysis of the status and efficiency of fixed assets of PAO "Slavutskii combine "Budfarfor" in 2012-2014 described the situation with the deterioration of most indicators at the end of the period, which is a negative factor because it impairs their efficiency in the studied enterprise. That is why, it is necessary for the company PJSC "Slavutskii combine "Budfarfor" to search for areas of improvement that can be achieved through implementation of measures of extensive and intensive load. Thus, it is necessary to optimize the structure of production equipment, which includes the elimination of problem areas through increasing the professional qualification of employees, improvement of manufacturing processes and the use of advanced forms of production and labor. These areas will help not only to improve the efficiency of fixed assets, but also to ensure the success of business enterprises in general.