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Journal articles on the topic 'Analysis of the efficiency of the use of fixed assets'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Bredikhin, V., N. Yanchenko, and I. Mokrytska. "FIXED ASSETS AND EFFICIENCY OF THEIR USE." Series: Economic science 5, no. 158 (2020): 90–95. http://dx.doi.org/10.33042/2522-1809-2020-5-158-90-95.

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The article considers the essence of fixed assets and their structure. Companies typically invest their funds in fixed assets in order to upgrade their composition and structure, obtain rent for their operation, use in normal production activities and expand the production of goods or services. Analysis of the use of fixed assets allows companies to determine the overall state of production capacity of the firm. Therefore, companies are interested in improving the efficiency of fixed assets, as they directly affect the production and economic activities and financial condition in general. The

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Aleksandrova, Viktorija, Tatiana Chaika, and Natalia Korotkikh. "BUSINESS ECONOMY: EFFICIENT USE OF FIXED ASSETS." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 3 (December 27, 2022): 27–31. http://dx.doi.org/10.20998/2519-4461.2021.3.27.

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The basis of all production are the objects of fixed assets. When considering the structure of fixed capital, they occupy the largest share. Rational use of fixed production assets has a positive impact on profit and labor productivity. With optimal use of fixed assets there is an acceleration of their turnover. Acceleration of turnover significantly contributes to addressing the issues of reducing the gap in the timing of physical and moral wear and tear, as well as accelerating the pace of their renewal. Analysis of the efficiency of fixed assets is an important problem, because fixed assets

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Magomedov, Ali M. "ANALYSIS OF STATUS AND EFFICIENCY OF USE FUNDS OF THE REGION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1/1, no. 133 (2023): 96–105. http://dx.doi.org/10.36871/ek.up.p.r.2023.01.01.010.

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The state of fixed assets determines the development potential of a business entity. Their level of depreciation can threaten economic security. In this regard, it is necessary to monitor the state and efficiency of the use of fixed assets, which is based on scientifically based economic and statistical tools. The paper analyzes the possibility of using well-known indicators for evaluating the effectiveness of the use of fixed assets of the organization at the level of the regional economy. The methodological approaches for calculating various coefficients for evaluating the effectiveness of t

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POLYUSHKO, Yu N. "ANALYSIS OF EFFICIENCY OF USE OF FIXED ASSETS OF THE COMPANY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 4 (2021): 56–61. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.01.006.

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The scientific article substantiates the importance of analyzing the indicators of the efficiency of using the fixed assets of the enterprise. Based on the results of the analysis of indicators, the author proposed ways to improve the use of fixed assets of the enterprise. The object of the research is LLC "V", the name of which is abbreviated in order to preserve commercial secrets. The subject of the research is the fixed assets of the named enterprise. The empirical base of the research is the data of a modern enterprise.

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Bunda, Olga, and Anna Yakimenko. "Analysis of the efficiency of the use of fixed assets of agricultural enterprise." Problems of Innovation and Investment Development, no. 21 (December 27, 2019): 65–72. http://dx.doi.org/10.33813//2224-1213.21.2019.8.

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The purpose of the article is to analyze the efficiency of use of fixed assets of an agricultural enterprise. The methodology of the study is to use the following methods: grouping and comparison of indicators in the horizontal and vertical analysis, calculating the magnitude of the deviations by years; methods of analysis of coefficients; summarizing the results. The scientific novelty of the work is to improve the analysis of the efficiency of use of fixed assets of an agricultural enterprise. Conclusions. Conducting an analysis of the efficiency of use of fixed assets of an agricultural ent

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Bunda, Olga, and Anna Yakimenko. "Analysis of the efficiency of the use of fixed assets of agricultural enterprise." Problems of Innovation and Investment Development, no. 21 (December 27, 2019): 65–72. http://dx.doi.org/10.33813/2224-1213.21.2019.8.

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The purpose of the article is to analyze the efficiency of use of fixed assets of an agricultural enterprise. The methodology of the study is to use the following methods: grouping and comparison of indicators in the horizontal and vertical analysis, calculating the magnitude of the deviations by years; methods of analysis of coefficients; summarizing the results. The scientific novelty of the work is to improve the analysis of the efficiency of use of fixed assets of an agricultural enterprise. Conclusions. Conducting an analysis of the efficiency of use of fixed assets of an agricultural ent

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7

Maksymenko, D. V., and V. M. Golovachko. "ANALYSIS OF THE EFFICIENCY OF THE USE OF FIXED ASSETS." International scientific journal «Education and Science», no. 24(1) (2018): 274–76. http://dx.doi.org/10.31339/2617-0833-2018-24(1)-274-276.

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Mykytyuk, Petro, and Iryna Trush. "METHODICAL APPROACHES TO MANAGING THE EFFICIENCY OF ENTERPRISE RESOURCES." EUREKA: Social and Humanities, no. 1 (January 30, 2021): 13–22. https://doi.org/10.21303/2504-5571.2021.001605.

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Methodical approaches to the analysis of the efficiency of material recourses use in building organizations on the basis of economic-mathematical models are offered. The phenomena, related to supply and storage of materials, their production use and impact of material supply on the financial structure of capital, occurred in the enterprise, are determined by means of the analysis of the production functions of dependence of return of fixed assets on material resources, and it was also investigated how such phenomena affect the return on fixed assets. On this basis, the recommendations how to i

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9

Магомедов, А. М., and А. Г. Бучаев. "Regional aspects of the analysis of the efficiency of the use of fixed assets." Экономика и предпринимательство, no. 10(147) (February 21, 2023): 667–73. http://dx.doi.org/10.34925/eip.2022.147.10.127.

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Состояние основных фондов определяют потенциал развития субъекта хозяйствования. Их уровень износа может угрожать экономической безопасности. В этой связи необходим мониторинг состояния и эффективности использования основных фондов, который основывается на научно обоснованном экономико-статистическом инструментарии. В работе анализируется возможность применения общеизвестных показателей оценки эффективности использования основных фондов организации на уровне региональной экономики. Уточнены методические подходы расчёта различных коэффициентов оценки эффективности использования основных фондов

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BERZHANIR, Inna, and Tetiana YASHCHUK. "Evaluation of enterprise’s fixed equipment using efficiency." Economics. Finances. Law, no. 11 (November 21, 2019): 6–8. http://dx.doi.org/10.37634/efp.2019.11.1.

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It is established that the stable development of the Ukrainian economy is connected not only with the need to deepen market reforms, but also with the urgent needs for a substantial renovation of fixed assets on an innovative basis. The subject of the study is the theoretical and methodological aspects of the assessing the effectiveness of the use of fixed assets of the enterprise. The subject of the study is the theoretical and methodological aspects of assessing the effectiveness of the use of fixed assets of the enterprise. In the course of the research, the main general scientific and spec

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Lutska, Nataliia, Ihor Tsiutsiak, and Andriy Tsiutsiak. "The essence of fixed assets and their efficiency analysis in the context of digital transformation." Galician economic journal 91, no. 6 (2024): 71–80. https://doi.org/10.33108/galicianvisnyk_tntu2024.06.071.

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The article explores the economic essence of fixed assets as a strategic resource for corporate rights issuers. It conducts a comparative analysis of the definitions of fixed assets under national (National Accounting Regulation (Standard) 7) and international (IFRS /International Financial Reporting Standard/ 16) accounting standards. Both commonalities and differences in the interpretation of this concept are revealed. Additionally, the article analyses the cost threshold for recognizing an asset as a fixed asset in accordance with tax legislation. A system of indicators is described, charac

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Takhumova, Oksana Viktorovna, Elizaveta Alekseevna Gromova, Nelya Andreevna Sukhorukova, and Tatiana Andreevna Titova. "Usage efficiency analysis fixed assets at agricultural enterprises of the Krasnodar territory." Siberian Financial School, no. 2 (September 8, 2022): 194–200. http://dx.doi.org/10.34020/1993-4386--2022-2-194-200.

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Fixed assets act as a key element of the material and technical base of agricultural enterprises, which is due to the specifics of the products they produce and the work they carry out. The importance of analyzing the efficiency of the use of fixed assets at agricultural enterprises of the Krasnodar Territory - the most strategically significant region of the Russian Federation in terms of production and sale of agricultural products - is determined by the important role they play in production processes. The article is devoted to the analysis of the efficiency of the use of fixed assets at ag

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13

Voronina, Alevtina, Svitlana Hanziuk, and Katerina Hanziuk. "ASSESSMENT OF THE EFFICIENCY OF THE USE OF BASIC RESOURCES USING THE TOOLS OF TAXONOMIC ANALYSIS." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 2(5) (January 2, 2023): 52–59. http://dx.doi.org/10.31319/2709-2879.2022iss2(5).271091pp52-59.

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In the article uses taxonomy tools to evaluate the effectiveness of the use of fixed assets on the example of a strategically important state enterprise. The stimulators and disincentives of the impact on the capacity of using the company's assets have been determined: capital returns have a disincentive effect on the efficiency of the use of fixed assets of SE «Ukrvodshlyakh», all other indicators (factors of depreciation of fixed assets, suitability of fixed assets, capital adequacy, capital capacity) are defined as stimulators of influence. A negative trend towards a reduction of the

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Lazareva, Oksana, and Anastasia Martynova. "ANALYSIS OF CONDITION AND EFFICIENCY OF USE OF FIXED ASSETS OF JSC GAZPROM RAZDATSIYA ORENBURG." Economics. Sociology. Law. 04, no. 02 (2025): 09–15. https://doi.org/10.22281/2542-1697-2025-04-02-09-15.

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The article presents an analysis of the state and comparative assessment of the efficiency of the use of fixed assets of JSC Gazprom Distribution Orenburg. Based on the accounting and financial statements, the structure of fixed assets, the dynamics of their changes and key performance indicators are investigated. Features of the use of fixed assets are identified and factors affecting their effectiveness are determined. The article provides a comparative assessment of the results obtained, the corresponding conclusions are given

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Ткачев, С. И., О. К. Котар, Л. А. Волощук, А. И. Пшенцова, and Л. Н. Минеева. "Factor analysis of the efficiency of the use of fixed assets of agricultural enterprises." Экономика и предпринимательство, no. 8(145) (January 19, 2023): 1420–25. http://dx.doi.org/10.34925/eip.2022.145.8.294.

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В предпринимательстве максимальное количество факторов должно быть подвержено учету. Основные фонды - имущественные активы, и их использование напрямую оказывает влияние на успешность бизнеса в целом. Поэтому экономический анализ показателей основных средств (ОС) очень важен для успешного функционирования всей организации. Основные средства - это один из важнейших факторов любого производства. Их эффективное использование прямо влияет на конечные результаты хозяйственной деятельности компаний. Рациональное использование основных средств предприятия способствует улучшению всех технико-экономиче

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Gulyaeva, I. V., and I. V. Skryabinа. "An Analysis of the Efficiency of Using Fixed Assets of Vodokanal JSC." Vestnik of North-Eastern Federal University Series "Economics Sociology Culturology, no. 4 (December 20, 2023): 79–85. http://dx.doi.org/10.25587/2587-8778-2023-4-79-85.

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The climatic features of the Sakha Republic (Yakutia) require increased reliability of engineering life systems, and therefore the volume of housing and communal services provided far exceeds the average Russian indicators. One of the backbone enterprises in this industry is Vodokanal JSC. Vodokanal JSC is a monopolist in the field of water supply and sanitation and plays a key role in the economic and social development of the republic. The relevance of the study is explained by the fact that fixed assets provide the material and technical possibility of providing residents of the city of Yak

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17

Kharchenko, H., and М. Makovskyi. "Fixed assets management in agricultural enterprises." Bioeconomics and Agrarian Business 11, no. 2 (2020): 105–12. http://dx.doi.org/10.31548/bioeconomy2020.02.105.

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The article determined that the economic activity of agricultural enterprises is associated with fixed assets that make up the bulk of their capital. The study determined that the condition and efficiency of the use of fixed assets is an important factor in ensuring the competitiveness of enterprises. The article examines the features of fixed assets management in agricultural enterprises. The following main research methods were used in the article: comparison, monographic, abstract-logical, economic-statistical, methods of analysis and synthesis. Theoretical aspects of defining the economic

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18

Narolina, J. V., T. V. Sabetova, N. V. Shabutskaya, and N. V. Gryshchenko. "The influence of innovative development on economic security of the region." Proceedings of the Voronezh State University of Engineering Technologies 81, no. 1 (2019): 457–63. http://dx.doi.org/10.20914/2310-1202-2019-1-457-463.

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Fixed assets are an integral component of the productive capacity of any enterprise. The financial results of the enterprise largely depend on their intensity and efficiency of use. The analysis of fixed assets is usually carried out using an integrated and systematic approach, based on their availability, their movement, efficiency of use (including their active part). In the opinion of some authors, the traditional methods of analyzing fixed assets have a number of shortcomings, since they do not take into account the life cycle of an enterprise, the ecological aspects of the operation of fi

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19

Takhumova, O. V., A. R. Ashalyan, E. A. Kuzmina, and A. A. Trushnikova. "Analysis and ways to improve the efficiency of the use of fixed assets of an agricultural organization." Siberian Financial School, no. 2 (August 22, 2023): 143–51. http://dx.doi.org/10.34020/1993-4386-2023-2-143-151.

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Modern organizations strive to improve the management system of internal corporate processes by increasing the efficiency of resource use, among which fixed assets occupy a special place. The article defines the essence of fixed assets as a production resource of modern organizations, evaluates their role in maintaining the sustainable functioning of business entities, and systematizes the key classification features according to which the grouping of fixed assets is carried out. The analysis of fixed assets of an agricultural organization located on the territory of the Krasnodar Territory, i

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20

Mykytyuk, Petro, Yuliia Mykytyuk, and Yaroslav Zavytii. "Methods of analysis and management of the efficiency of use of production resources of the organization." Economic Analysis, no. 32(4) (2022): 217–28. http://dx.doi.org/10.35774/econa2022.04.217.

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Methodical approaches to the analysis of the efficiency of fixed assets use in building organizations on the basis of economic-mathematical models are offered. The sequence of calculations of analytical indicators of the main means of resources, which allows to obtain a reliable assessment of their effectiveness, is developed. The composition of factors and reserves for increasing the efficiency of the fixed assets use is revealed and specified, that will enable to raise the return on assets and profitability of building organizations fixed assets.

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Bai, P. Padma. "A STUDY ON FIXED ASSETS MANAGEMENT IN KESORAM CEMENTS." International Scientific Journal of Engineering and Management 03, no. 05 (2024): 1–9. http://dx.doi.org/10.55041/isjem01877.

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This research examines fixed asset management at Kesoram Cement, a significant cement producer. The study will analyse Kesoram Cement's fixed asset purchase, use, maintenance, and disposal techniques to assess their performance and suggest strategic improvements. The research uses quantitative analysis, case studies, and Kesoram Cement balance sheets to get operational excellence insights into fixed asset management. This report examines Kesoram Cement's procurement, depreciation, maintenance, and disposal processes after analysing its fixed asset management system. Financial measures includin

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Ballinda, Ersalina, Elfreda Aplonia Lau, and Ekrin Yohanes Suharyono. "Sustainable Profitability with Assets Management Analysis: A Case Study of PT Tri Ananda Pratama Balikpapan – Indonesia." Indonesian Journal of Sustainability Policy and Technology 1, no. 1 (2023): 17–29. http://dx.doi.org/10.61656/ijospat.v1i1.117.

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The company's operational activities aim to generate profits to survive and be competitive. Efforts to generate maximum profits cannot be separated from the effective use of company assets The objective of this study is to assess asset management at PT. Tri Ananda Pratama Balikpapan from the perspectives of receivables, inventories, fixed assets, total assets, and working capital turnover to sustain sustainable profitability as determined by net profit margin (NPM) from 2017 to 2019. Ratios are used by the analytical tool; the activity ratio, which includes the working capital, fixed asset, in

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23

Султанов, Г. С., and Н. Х. Гаджиева. "Analysis of the organization's fixed assets and ways to intensify their use." Экономика и предпринимательство, no. 4(129) (May 31, 2021): 1440–43. http://dx.doi.org/10.34925/eip.2021.129.4.290.

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В статье исследовано понятие основных фондов компании, перечислены обобщающие показатели эффективности использования основных средств, а также раскрыто содержание каждого показателя. Помимо прочего, в статье предлагаются мероприятия, направленные на более эффективное и интенсивное использование основных фондов. The article uses the main indicators of the efficiency of the use of fixed assets, and also discloses the content of the indicator. Among other things, the article mentions a more efficient and intensive use of fixed assets.

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Khoruzhy, L. I., and V. M. Golovach. "Analysis and trends of reproduction and efficiency of use of fixed assets in an agricultural organization." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 12 (December 11, 2024): 868–78. https://doi.org/10.33920/sel-11-2412-05.

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In modern conditions of digitalization development in all spheres of the economy, fixed assets are being improved, which contributes to solving many economic problems: increasing labor productivity, reducing cost, saving capital investments, increasing output, increasing profits, profitability and competitiveness of agricultural organizations. Based on the analysis of the effectiveness of the use and reproduction of fixed assets of an agricultural organization, the article identifies the main factors that have a negative impact on the formation of technical potential and financial results of t

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Ostrovska, Olha, Oksana Yurkevych, Anna Zinchenko, and Anna Pavlenko. "Methodological aspects of analyzing the composition, structure and efficiency of use of non–current assets of trade enterprises." Market Relations Development in Ukraine 118, no. 5(276) (2024): 32–45. https://doi.org/10.5281/zenodo.13213996.

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Relevance of the research topic. The issue of studying the condition and sufficiency of non–current assets, especially their tangible part, is relevant in the context of Russia’s full–scale invasionof Ukraine, since a significant number of fixed assets can (and do) suffer significant damage anddestruction as a result of bombing, even in regions remote from active hostilities.The subject of the study methodological framework for the financial analysis of non–currentassets in the trade sector.The purpose of the study is to substantiate and test the appropriate tools for a

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Shubina, Svitlana, Roman Piskunov, Vitalii Nitsenko, Oleksii Miroshnyk, and Daria Pelykh. "Accounting and analytical support of the efficiency of fixed assets use in managing the efficiency of business processes of the enterprise." FINANCIAL AND CREDIT SYSTEMS: PROSPECTS FOR DEVELOPMENT 1, no. 16 (2025): 88–100. https://doi.org/10.26565/2786-4995-2025-1-07.

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The system of managing the performance of an enterprise in modern conditions is associated with the risks of entrepreneurial activity and directly depends on high-quality accounting and analytical support, which allows making informed management decisions. Effective management of the formation and use of fixed assets as the main component of the production potential of an enterprise is impossible without the organization of a proper accounting and analytical process and the formation of high-quality management information. Therefore, the issue of organizing accounting and analytical support fo

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Shinkevich, A. I., M. V. Voronin, and A. A. Lubnina. "MODELING THE EFFICIENCY OF THE USE OF FIXED ASSETS OF PETROCHEMICAL ENTERPRISES." Izvestiya of Samara Scientific Center of the Russian Academy of Sciences 24, no. 6 (2022): 114–20. http://dx.doi.org/10.37313/1990-5378-2022-24-6-114-120.

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Petrochemical industries are characterized by high capital costs and capital intensity, which is due to the multi-stage technology, the complexity of organizational structures and production processes, and the high costs of ensuring environmental efficiency and safety of production. In addition, many elements of the main production assets, including oil refining, ammonia synthesis, polyethylene production, are characterized by outdated bulky infrastructure and the involvement of large amounts of resources. Thus, when improving fixed production assets, it is necessary to take into account all t

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Yakymova, Larysa, and Kateryna Smolnikova. "ANALYSIS OF FIXED ASSETS OF THE ENTERPRISE: PROBLEMATICALLY-PROGNOSTIC APPROACH." INNOVATIVE ECONOMY, no. 5-6 (August 2020): 155–61. http://dx.doi.org/10.37332/2309-1533.2020.5-6.20.

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Purpose. The aim of the article is substantiation of the content and algorithm of the problematically-prognostic approach to the analysis of fixed assets and its approbation at the enterprises which according to NACE-2010 are included into the section G (wholesale and retail trade, repair of motor vehicles and motorcycles). Methodology of research. General scientific and special methods of cognition in the research are used in the article, such as: methods of theoretical generalization and comparative analysis – for the analysis of relevant scientific literature; systematical approach, methods

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Алексеева, Л. А., and И. Д. Элякова. "Efficiency of using fixed assets of Sakhatransneftegaz JSC of the Republic of Sakha (Yakutia)." Экономика и предпринимательство, no. 10(135) (January 10, 2022): 1458–63. http://dx.doi.org/10.34925/eip.2021.135.10.283.

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В статье авторами исследованы основные экономические показатели деятельности организации АО «Сахатранснефтегаз», проведены анализ и оценка эффективности использования основных средств. Для оценки эффективности использования основных средств организации проведен анализ показателей движения и состояния основных средств. Выявлено, при рациональном использовании, а также при постоянном мониторинге за состоянием основных средств можно добиться высоких результатов экономической деятельности. In the article, the authors investigated the main economic indicators of the organization of JSC "Sakhatransn

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Валяева, В. Г., та И. В. Измалкова. "Анализ эффективности использования основных средств на предприятии". ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ 70, № 3 (2021): 19–23. http://dx.doi.org/10.18411/lj-02-2021-78.

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This article discusses the analysis of fixed assets and the effectiveness of their use in the enterprise, studies the features of analytical support for the management of fixed assets, considers the methodology for analyzing fixed assets, provides the main list of indicators of the efficiency of using fixed assets, and also investigates the main directions of increasing the efficiency of using fixed assets.

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Zaika, Anna V., and Olga I. Karpova. "Assessment of Use of the Agricultural Sector Fixed Assets of Orel Region Economy." Economic Environment, no. 4 (46) (2023): 82–91. http://dx.doi.org/10.36683/2306-1758/2023-4-46/82-91.

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The purpose of the research is to study the current trends and features of fixed assets use at the level of regional agro-industrial complex. The methods used in the process of work cover the groups of abstract-logical and statistical research methods. The methodology of the work consists in conducting comparative analysis of use efficiency of fixed assets in agricultural sector of the economy of Russia and Orel region, identifying the main reproduction problems of fixed assets in agro-industrial complex, and forming proposals to improve the process of updating fixed assets in agricultural sec

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Slesarenko, G. V. "APPROACH TO ASSESSING THE EFFICIENCY OF THE USE OF ENTERPRISES’ FIXED ASSETS." Bulletin of Udmurt University. Series Economics and Law 31, no. 6 (2021): 1010–16. http://dx.doi.org/10.35634/2412-9593-2021-31-6-1010-1016.

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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 eff

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Sidorenko, Olga, Elena Buraeva, and Natalia Shabannikova. "Fixed assets reproduction and efficiency of their use in the context of the development of innovative and investment activities in the agrarian sector of the economy." E3S Web of Conferences 279 (2021): 03016. http://dx.doi.org/10.1051/e3sconf/202127903016.

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The problem of increasing the efficiency of reproduction and use of fixed assets is relevant for the agrarian sector of the economy, since the material and technical base of agriculture requires technical modernization and renewal. The article analyzes security and quality of the fixed assets, the composition and structure of the sources of the fixed assets reproduction; the indicators of the efficiency of the fixed assets reproduction and their use are analyzed. Based on the results of the cluster analysis, groups of enterprises with the most optimal capital productivity indicators were ident

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Garafieva, Gulshat I. "FIXED ASSETS OF OIL AND GAS ENTERPRISES OF THE YAMALO-NENETS AUTONOMOUS OKRUG: ASSESSMENT OF THE EFFICIENCY OF USE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 10/9, no. 151 (2024): 29–39. https://doi.org/10.36871/ek.up.p.r.2024.10.09.004.

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The article proves the role of oil and gas enterprises of the Yamalo-Nenets Au-tonomous Okrug (YNAO) in the Russian economy. The authors reveal the importance of invest-ments in research and development for the development of new production and processing tech-nologies. An analysis of the efficiency of fixed assets of oil and gas enterprises of the Yamalo-Nenets Autonomous Okrug is carried out based on the asset productivity indicator. The article presents the results of a comparative analysis of the asset productivity of 15 oil and gas enter-prises of the Yamalo-Nenets Autonomous Okrug for th

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Tyumina, Oksana V., and Nonna V. Kharkovа. "Analysis of the efficiency of used fixed assets in the enterprise (by the example of Barysh garment factory LLC)." Bulletin of Ulyanovsk State Technical Univercity 105, no. 1 (2024): 55–60. http://dx.doi.org/10.61527/1684-7016-2024-1-55-60.

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The analysis of the use of the organization's fixed assets, which are one of the most important factors of any production, is carried out. The condition and effective use of fixed assets directly affects the final results of the organization

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Chernenko, A. F., and T. N. Maslova. "Improving the methods of depreciation." Economic Analysis: Theory and Practice 19, no. 3 (2020): 520–40. http://dx.doi.org/10.24891/ea.19.3.520.

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Subject. The article deals with justification and development of a new method for calculating depreciation of fixed assets. Objectives. The purpose is to devise a universal method of depreciation, enabling to correctly assess the participation of fixed assets in the production process and reliably form production costs. Methods. The study employs general scientific methods of analysis. Results. We reviewed existing methods for calculating depreciation of fixed assets that are prescribed by laws and regulations on accounting and taxation, substantiated the need for improving the methods for cal

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Izmaylov, M. K. "ANALYSIS OF THE PROBLEMS OF EFFICIENT USE OF FIXED ASSETS OF INDUSTRIAL ENTERPRISES IN THE CONTEXT OF DIGITAL ECONOMY." Beneficium, no. 4 (2024): 35–40. https://doi.org/10.34680/beneficium.2024.4(53).35-40.

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Nowadays, the use of fixed assets by industrial enterprises has become an important fac-tor to ensure their competitiveness. However, there are significant difficulties in the effective utilization of these assets, which have a negative impact on the production processes and performance of enterprises. Therefore, the article aims to analyze the main problems of effective use of fixed assets by industrial enterprises in the context of the digital economy, as well as to propose possible ways to solvethem. Analyzing the problems of effective use of fixed assets of industrial enterprises in the co

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Garafieva, Gulshat I. "ASSESSMENT OF THE IMPACT OF THE EFFICIENCY OF USE OF FIXED ASSETS ON REVENUE AND PROFIT OF ENTERPRISES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 10/9, no. 151 (2024): 144–55. https://doi.org/10.36871/ek.up.p.r.2024.10.09.016.

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The article is devoted to assessing the impact of the efficiency of use of fixed assets on the formation of financial results of oil and gas enterprises of the Yamalo-Nenets Au-tonomous Okrug (YNAO). The authors conducted a factor analysis, which showed that such factors as return on assets and profitability of fixed assets have a significant impact on changes in revenue and profit of enterprises. The results obtained confirm the importance of managing fixed assets to improve the financial results of enterprises.

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Gugnina, E. V., O. A. Zadyora, and G. A. Mashentseva. "THE ANALYSIS OF THE EFFICIENCY OF THE USE OF FIXED ASSETS OF THE ENTERPRISE." Вестник Алтайской академии экономики и права 1, no. 10 2022 (2022): 42–48. http://dx.doi.org/10.17513/vaael.2429.

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Irina, M. Yepifanova. "Theoretical and methodological principles of evaluating the efficiency of use of fixed capital by mechanical engineering enterprises." Economics: time realities 4, no. 56 (2021): 47–53. https://doi.org/10.5281/zenodo.6536718.

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The research paper notes that the efficiency of the use of fixed capital is one of the basic criteria of the performance of a mechanical engineering enterprise, which necessitates its detailed study and evaluation. Peculiarities of evaluating the efficiency of use of fixed capital of mechanical engineering enterprises are investigated. A thorough analysis and generalization of current methodical approaches to evaluating the efficiency of the use of fixed capital by the enterprise is carried out. The basic criteria of evaluating the efficiency of use of fixed capital by mechanical engineering e

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Marchuk, U. O., L. P. Myskiv, and A. L. Bondaruk. "ACCOUNTING FOR THE MOVEMENT OF FIXED ASSETS IN MODERN ENTERPRISES." THEORETICAL AND APPLIED ISSUES OF ECONOMICS, no. 44 (2022): 157–66. http://dx.doi.org/10.17721/tppe.2022.44.14.

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The article is devoted to topical issues of improving the methodology and organization of fixed assets accounting. Fixed assets play a huge role in the labor process, as they together form the production–technical base and determine the production capacity of the enterprise. Their condition directly affects the activities of the enterprise, namely its continuous operation. Over a long period of use, fixed assets enter the enterprise and are put into operation; wear out as a result of the operation; are repaired, by means of which their physical qualities are restored; leave the enterprise due

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Bondarenko, L. A., and V. O. Vanifatova. "Business process reengineering as a modern approach to managing strategic changes at an industrial enterprise." Economic Bulletin of Dnipro University of Technology 82 (September 2023): 101–6. http://dx.doi.org/10.33271/ebdut/83.101.

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Methods. The results of the study were obtained by applying scientific research methods, namely: abstraction – to determine the essence of the concepts of «fixed assets» and «management of fixed assets of an enterprise»; methods of analysis, grouping – to systematize scientific and methodological approaches, identify key methods and indicators for assessing the effectiveness of management of fixed assets of an enterprise. Results. The main theoretical approaches to the evaluation of fixed assets are summarized and indicators characterizing the status of fixed asset management are defined, whic

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Олейник, А. Н. "Methodological aspects of the analysis of the state and efficiency of the use of fixed assets in agricultural organizations." Экономика и предпринимательство, no. 1(126) (March 12, 2021): 1075–78. http://dx.doi.org/10.34925/eip.2021.126.01.209.

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В статье рассмотрены методические особенности определения показателей, характеризующих состояние и использование основных производственных фондов в сельскохозяйственных организациях на основе данных их годовой бухгалтерской (финансовой) отчётности. Отмечено, что стоимость сельскохозяйственных угодий входит в общую стоимость основных производственных фондов в отчётности аграрных формирований, что необходимо учитывать при оценке показателей фондообеспеченности. Земельные угодья не являются объектом начисления амортизации, поэтому возникает необходимость уточнения расчёта коэффициентов годности и

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Yepifanova, Irina. "Theoretical and methodological principles of evaluating the efficiency of use of fixed capital by mechanical engineering enterprises." Economics: time realities 4, no. 56 (2021): 47–53. http://dx.doi.org/10.15276/etr.04.2021.6.

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The research paper notes that the efficiency of the use of fixed capital is one of the basic criteria of the performance of a mechanical engineering enterprise, which necessitates its detailed study and evaluation. Peculiarities of evaluating the efficiency of use of fixed capital of mechanical engineering enterprises are investigated. A thorough analysis and generalization of current methodical approaches to evaluating the efficiency of the use of fixed capital by the enterprise is carried out. The basic criteria of evaluating the efficiency of use of fixed capital by mechanical engineering e

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Tazbieva, Aset A., and Selima A. Saipova. "GOVERNMENT SUPPORT FOR THE INVESTMENT ACTIVITIES OF ENTERPRISES AND THEIR IMPACT ON THE EFFICIENCY OF THE USE OF FIXED CAPITAL." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2/9, no. 155 (2025): 96–102. https://doi.org/10.36871/ek.up.p.r.2025.02.09.012.

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The article is devoted to the analysis of the impact of government support on the efficiency of the use of fixed capital by enterprises. The purpose of the study is to identify the most effective mechanisms of state support for investments and to assess their impact on the renewal of fixed assets, technological reequipment and productivity improvement. The paper considers various forms of government support, such as tax incentives, subsidies, guarantees and preferential loans. Based on the analysis of statistical data and theoretical models, the contribution of state support to improving the e

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Krivulya, Olga A. "EVALUATION OF THE EFFICIENCY OF USE AND ANALYSIS OF THE AVAILABILITY, MOVEMENT AND PROVISION OF FIXED ASSETS OF ENTERPRISES OF THE LUHANSK PEOPLE’S REPUBLIC." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/1, no. 140 (2023): 123–29. http://dx.doi.org/10.36871/ek.up.p.r.2023.11.01.011.

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The state of providing agricultural enterprises with fixed assets in the Luhansk People’s Republic indicates the need for their renewal. In the future, this will make it possible to increase the production of competitive agricultural products, will lead to an increase in the level of food security of the Republic, as well as the efficiency of the agricultural industry as a whole, as one of the driving directions of the development of the economy as a whole. The article assesses the current state of fixed assets of agricultural enterprises of the Luhansk People’s Republic. The assessment of the

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Vasilieva, Nadezhda K., Evgeniya A. Bolotnova, Кarina I. Meryakri, and Maksima M. Nikitina. "ASSESSMENT OF THE EFFECTIVENESS OF AN ORGANIZATION’S DEPRECIATION POLICY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/3, no. 145 (2024): 47–54. http://dx.doi.org/10.36871/ek.up.p.r.2024.04.03.006.

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Depreciation policy is an important aspect of an organization's management, but its analysis and evaluation often remain insufficiently researched in the specialized literature. Statistical studies show that depreciation funds in Russia are an insignificant source of financing for the investment activities of organizations. This is a consequence of the predominance of the worn-out part of fixed assets in their structure. The article demonstrates an effective way to analyze depreciation policy, considers the methodology for calculating depreciation on the example of a specific organization. The

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Milašinović, Marko, Marko Špiler, Snežana Knežević, and Aleksandra Mitrović. "Efficiency analysis of textile companies in Serbia." Tekstilna industrija 70, no. 1 (2022): 4–11. http://dx.doi.org/10.5937/tekstind2201004m.

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The purpose of the research is to use the ratio analysis to determine the level of efficiency of companies engaged in the production of textiles in the Republic of Serbia in the period from 2017 to 2019. The research was conducted on a sample of three companies engaged in the production of textiles, whose shares are listed on the Belgrade Stock Exchange. The paper observes their management efficiency: total assets, fixed assets, current assets, inventories, trade receivables and trade payables. The research determined that fluctuations in the values of the used efficiency indicators were prese

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Zhang, Yang You. "Target Searching Simulation of Computer Information Technology Based on Improved Apriori Algorithm." Applied Mechanics and Materials 608-609 (October 2014): 631–35. http://dx.doi.org/10.4028/www.scientific.net/amm.608-609.631.

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The fixed assets of large enterprises are the material basis for the development of enterprises, and the innovation of financial management has great significance to the economic growth efficiency of enterprises. Only by improving the using efficiency of fixed assets and reducing the production cost, it can improve the competitiveness of large enterprises. In this paper we use the AprioriTidStr algorithm to improve the Apriori algorithm, and use VB software to establish financial management index table of fixed assets. According to the index table, we establish the search association rule know

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Nazarov, Sh Kh. "Statistical Analysis of Factors Determining Efficient Use of Foreign Investments in Uzbekistan." Voprosy statistiki 26, no. 9 (2019): 59–65. http://dx.doi.org/10.34023/2313-6383-2019-26-9-59-65.

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The article assesses the effective use of investments in fixed assets in Uzbekistan and includes results of regression analysis of the impact of changes in foreign direct investment (FDI) volumes on GDP. The author established that in the previous period economic growth in Uzbekistan was primality caused by domestic investments. At the same time, analysis of the ICOR (Incremental Capital Output Ratio) dynamics and cross-section analysis of the impact of FDI on GDP in 15 transition economies show that misallocation of domestic investment in fixed assets reduces a country’s attractiveness to for

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