A COMPREHENSIVE ANALYSIS OF FIXED ASSETS OF INDUSTRIAL ENTERPRISES
Article Sidebar
Section
This work is licensed under a Creative Commons Attribution 4.0 International License.
This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution 4.0 International (CC BY 4.0) license, which permits unrestricted use, distribution, and reproduction of the content in any medium, providing that the original author and source are credited.
Main Article Content
Abstract
The article explores and summarizes the theoretical and practical aspects of the analysis of the formation and use of fixed assets in the enterprise. Calculations of the efficiency of using fixed assets on the example of domestic industrial enterprise PJSC «Turboatom». The influence of factors on the change in capital productivity of fixed assets is analyzed, on the basis of which ways of increasing the effi ciency of their use are proposed. The analysis of tools for accounting of fixed assets of the enterprise was provided with the scheme of carrying out of the complex analysis of the basic means of the industrial enterprise, as well as the formed requirements for their qualitative composition.