PRIVATE ASSETS OF THE ENTERPRISE: METHODOLOGY OF ANALYSIS AND EFFICIENCY OF USE

Abstract

In the article, the authors researched the methodology of the analysis of the company's fixed assets, namely the sources of information that must be used in the analysis process, the main tasks of the analysis of fixed assets, and the stages of its implementation. The methodology for analyzing the effectiveness of their formation and use has been improved, the calculation of the proposed indicators has been carried out on the example of a real enterprise, on the basis of which the ways of increasing the efficiency of the use of fixed assets in the economic activity of the business entity have been determined. The proposed method can be used at enterprises of various forms of ownership and branches of the economy. It was determined that the economic activity of a legal entity that carries out production activities directly depends on the availability of the necessary composition of fixed assets and their effective use during the entire period of operation. In order to timely diagnose the financial condition of the enterprise, to ensure its effective operation and profitability, it is necessary to periodically analyze the indicators of the composition, structure and effective use of the main means of production, as well as to monitor all factors influencing their activity. Approaches to assessing the availability, composition and effective operation of the active part of fixed assets are outlined, indicators of the efficiency and productivity of their use during the operational activities of the business entity are given, which allows to ensure the highest level of profitability in the reporting period. For a production enterprise, the availability of modern means of labor plays a key role, therefore the issue of their effective use throughout the entire period of operation is the most urgent. Thus, the article discloses the approaches to evaluating their effective application, based on the data of the current enterprise, an analysis of the specified coefficients was carried out and recommendations for their improvement were provided. It has been proven that all business entities that own production and non-production fixed assets should not only update them periodically to increase the period of active return, but also promote their active use not only in the first year of operation, but also in subsequent periods, and this can be achieved as a result of using mainly intensive methods, which is especially relevant in the modern conditions of shortage of financial and capital investments.