ANALYSIS OF THE COMPANY'S SECURITY OF FIXED ASSETS AND EFFECTIVENESS OF THEIR USE
Journal Title: Молодий вчений - Year 2018, Vol 1, Issue 53
Abstract
The theoretical bases of analysis of fixed assets at the enterprise are investigated. The main indicators of the movement of fixed assets, in particular, the factors of receipt, retirement, suitability and wear, were indicated. Also, a factor analysis of the return on fixed assets of an agricultural enterprise based on the share of machinery and equipment costs in the total cost of fixed assets and the returns of machinery and equipment was carried out. As a result of the analysis, conclusions were made on ways to increase the efficiency of the use of fixed assets at the enterprise.
Authors and Affiliations
V. N. Sharmanska, V. V. Vitiuk
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