Issue: №11, 2019
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 special methods of the research were used, such as: the method of analysis, the scientific abstraction method and the generalization method – when determining the directions the conceptual framework improvement; the systems approach method in order to determine the essence of the process of the fixed assets reproduction; the grouping method – to improve the classification of factors that influence the process of fixed assets reproduction of the enterprise; the methods of analysis and synthesis – to assess the effectiveness of methods of financing the fixed assets reproduction of the enterprise; the graphic method – for the visual image of research results etc. The efficiency of using fixed assets of the enterprise is investigated, and the directions of its increase are substantiated. The factors influencing the process of fixed assets reproduction of the agricultural enterprises are systematized in particular: reducing the number of inactive equipment, decommissioning inefficient and quickly involving unidentified equipment, improving the quality of repair equipment of fixed assets and modernizing existing equipment, as well as economic incentives for the rational use of fixed assets funds.
It has been established that the assessment of the movement of fixed assets is based on the coefficients of retirement, receipt and updating of fixed assets, which to some extent depend on the species, technological and other types of structures of fixed assets of the enterprise. As a result of the study, it was found that one of the main factors in the development and functioning of agricultural enterprises in a market economy is the study of the level of influence of the security of fixed assets on the efficiency of managing agricultural enterprises. The necessity of substantiation of the efficiency of the leasing and credit sources use for the fixed assets reproduction of the enterprise is determined.
Keywords : fixed assets, financial resources, proceeds of sale, depreciation allocations, capital investments, profit
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