MAIN DIRECTIONS OF INCREASING THE EFFICIENCY OF USING FIXED ASSETS IN THE MODERN CONDITIONS

Abstract

Theoretical aspects of the efficiency of the use of enterprise’s fixed assets have been analyzed. methods for increasing the efficiency of the use of fixed assets are systematized. The model of ensuring the effective use of fixed assets of the enterprise and the way it affects economic results of the enterprise have been considered. The proposed model provides an opportunity to improve the economic performance of the enterprise. The degree of depreciation of fixed assets by the branches of production in Ukraine has been considered and it has been revealed which branch of production has the highest percentage of depreciation of fixed assets. Methods for improving the use of capital assets of the enterprise and the measures which will improve the structure of fixed assets were proposed. Conditions that will ensure the optimum rate of development and increase the efficiency of production were determined. It has been investigated how the effective use of fixed assets affects the level of production, manufactured products and economic efficiency of the enterprise. Thus, it has been found that in order to ensure the necessary pace of development and increase the efficiency of production, it is necessary to create conditions for intensification, reproduction and improvement of the use of existing fixed assets of enterprises. These processes, on the one hand, can contribute to the constant maintenance of the appropriate technical level of each enterprise, and on the other - the production of products without additional investment resources, reduce the cost of products by reducing the specific depreciation and costs, increasing the intensification of production gives an opportunity to increase the volume of service production and its management, increase return on assets and profitability. In the article the system of indicators, which forms the model and enables to characterize the efficiency of fixed assets, covers two blocks: the first indicator of reproduction of certain types and the entire set of means of production; the second as a whole and its individual species. The need to allocate an independent group of indicators of reproduction of means of labor, which characterize the process of their movement, technical condition and structure, due to the fact that the processes of reproduction significantly and directly affect the degree of effectiveness of the use of machines used in the production of equipment and other tools.