Analysis of efficiency of use of fixed assets of the industrial enterprise

У статті, виходячи зі зроблених висновків, констатується, що основні засоби складають виробничу потужність підприємств, виступають показником їх технічної оснащеності, безпосередньо пов'язані з ефективністю використання трудових ресурсів, механізацією і автоматизацією виробничого процесу, затратоємністю продукції і рівнем її прибутковості. Доведено, що питання ефективності використання основних засобів займають важливе місце в роботі виробничих підприємств. Автором розглянуті питання аналізу ефективності використання та управління основними засобами українських підприємств.Fixed assets comprise production capacity of enterprises are an indicator of their technical equipment, directly associated with the efficiency of labour, mechanization and automation of the production process, statement of products and its profitability. In this connection, the issues of efficient use of fixed assets occupy an important place in the work of industrial enterprises. This article deals with the analysis of efficiency of use and management of fixed assets of Russian enterprises. Peculiarities of accounting and analytical support of asset management. Provides a list of indicators of efficiency of use of fixed assets. The basic directions of increase of efficiency of use of fixed assets like growth factor production potential of the enterprise. The efficiency of the use of fixed assets is disclosed through indicators of return on assets, capital and stock funds. Factor analysis is defined as a method of complex and systematic study and measurement of the influence of factors on the magnitude of the effective indicator. Factors as a result of the analysis receive a quantitative and qualitative assessment. Each indicator in turn can act as a factor, and effective. To solve the problem of increasing the efficiency of the use of fixed assets and obtaining the desired results in the enterprise must be developed concrete ways aimed at improving the use of fixed assets, the practical application of which will allow the use of reserves available at enterprises to improve their efficiency, as well as identify the main factors contributing to this . The main task of preserving fixed assets is internal control, for which, in advance, in the course of periodic planned inspections, it is necessary to identify the violations of the rules of storage of material values, which may lead to: theft, shortage, damage and other losses of fixed assets. When controlling the availability of fixed assets, that is, in the process of inventory, it is expedient to independently conduct a check on the compliance of data analytical and synthetic accounting and the actual availability of values by the results of inventory. Directions of increasing the efficiency of the use of fixed assets should be determined by the existing state of the enterprise, due to the influence of external and internal factors of the environment of its functioning. Increasing the efficiency of the use of fixed assets is an important reserve for improving the efficiency of the enterprise itself, and is to achieve the greatest results at an appropriate level of development