The analysis of the efficiency of the use of fixed assets of the enterprise

Effective use of fixed assets is the key to the successful operation of any business entity. Thus, the effective use of fixed assets at the enterprise invariably leads to an increase in production, an increase in the return of the created production potential and a more complete satisfaction of the needs of the population, a reduction in the cost of production, as well as an increase in the profitability of production. A more complete use of fixed assets also leads to a reduction in the need to introduce new production capacities when the volume of production changes, and therefore to a better use of the company’s profits. Ultimately, the effective use of fixed assets is closely related to improving the quality of products, because in conditions of market competition, high-quality products are sold faster and in demand. This article is devoted to the analysis of the efficiency of the use of fixed assets of the Kamyshinsky Crane Plant LLC enterprise, for which a factor analysis of such indicators as the return on fixed assets and the return on the active part of fixed assets was carried out. Based on the results of the analysis of the efficiency of the use of fixed assets, the calculation of the amount of output losses was carried out, as well as ways to improve the efficiency of the use of fixed assets at the Kamyshinsky Crane Plant LLC enterprise were outlined.