APPROACH TO ASSESSING THE EFFICIENCY OF THE USE OF ENTERPRISES’ FIXED ASSETS

Abstract

To date, there are a variety of indicators for assessing the effectiveness of the company's fixed assets, using which it is possible to obtain a comprehensive analysis of the key aspects of the use of resources, their structure, dynamics, degree of reproduction. At the same time, the nature of the use of fixed assets varies significantly depending on the industry affiliation or scale of activities, which dictates the need for adjustments to take into account all these factors. Most of the fixed assets used at Russian enterprises were acquired 12-20 years ago, which causes a decrease in the efficiency of their use. The low level of fund recovery, and its subsequent decline in the country as a whole, and especially in industry, suggests the need for in-depth analysis to find the impact of factors and their subsequent impact. When calculating performance indicators, efficiency indicators are used, which are reflected in the accounting statements, which do not reflect the total volume of products produced. The nature of equipment use is low by the degree of involvement in the production process. All of these factors together have a negative impact on the performance of the means of production. The article provides a possible option for using factor analysis methods, the use of which will allow for informed management decisions on the structure of equipment, its replacement, nature and intensity of use.