Essence, economic content and features of industrial undertaking industrial assets
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 12, Issue
Abstract
In modern conditions of managing, a lack of financial resources, bankruptcies and elimination of subjects of managing and also considering the high level of moral and physical wear of the equipment of the enterprises, more than ever there is a problem of the most rational and effective use of fixed assets. The role of fixed assets in the course of production, features of their reproduction in the conditions of market economy causes special requirements to information on existence, the movement, a state and use of fixed assets. Today each enterprise has to consider questions of stabilization and reaching competitive level through a prism of the independence and independence as producer, on the one hand, and dependences on macroeconomic influence of the state and external economic environment, with another. In article opinions of scientists on an entity of category "fixed assets" are investigated. The analysis is carried out and views of scientists of classification criteria of fixed assets are systematized. The efficiency of use of fixed assets of the enterprises depends on a number of indicators which are also considered. Fixed assets are fundamental during creation of products. Increase in efficiency of use of the fixed business assets at the enterprise is an important reserve of increase in efficiency of activity of the production, consists in achievement of the greatest results at appropriate level of development of productive forces in comparison with the labor input used on creation of a public product. It is possible to determine by the main ways of improvement of structure of fixed assets development of science and technology, elimination of excesses in construction of buildings and constructions, increase in specific weight of an active part in the total cost of fixed assets, rational arrangement of fixed assets and the qualitative organization of production, improvement of use of the areas, cost reduction by service of fixed assets.
Authors and Affiliations
Natalia Oleksandrivna Potapova, Yevhen Yevheniiovych Klymenko, Olena Kostiantynivna Spivak
Keywords
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