Scientific Bulletin of the Odessa National Economic University 2018, 2, 43-57
Open Access Article
Boiko Olga
Candidate of Sciences (Economics), Senior Lecturer of the Department of Accountancy and Taxation in Economics, Odessa National Economic University, e-mail:geyko2005@rambler.ru
Gubar Ludmila
Odessa National Economic University, e-mail:geyko2005@rambler.ru
Boiko, O., Gubar, L. (2018). Analysis of the efficiency of the use of fixed assets LLC «HOLDING COMPANY MICRON». Ed.: М.D. Baldzhy (ed.-in-ch.) and others [Systema pensiinoho zabezpechennia Ukrainy ta yevrointehratsiini protsesy; za red.: М. D. Baldzhy (gol. red.)], Scientific Bulletin of the Odessa National Economic University (ISSN 2313-4569), Odessa National Economics University, Odessa, No. 2 (254), pp. 43-57.
The article is devoted to existing approaches to the evaluation of the efficiency of the use of fixed assets. It was investigated that they can be conditionally divided into three blocks: generalized, individual and indicators of technical condition. It was determined that the analysis should be carried out in several stages, which in a complex help to assess the structure, dynamics and efficiency of the use of fixed assets at the enterprise. An estimation of dynamics and availability of fixed assets at «Holding company Micron» LLC was carried out. It was proved that the improvement of the use of fixed assets of the enterprise is possible by modernizing the fixed assets and increasing the professionalism of the staff involved in production. Reserves for raising the efficiency of the use of fixed assets at "Holding Company Micron" LLC were determined.
fixed assets, analysis, efficiency of the use of fixed assets, return on fixed assets, profitability.
JEL classification: M 490
UD classification: 658.27:658.511.5