On effective usage of permanent assets

The concept of efficiency is viewed historically. Efficiency of the organization is to be assessed as to each kind of resource in order to define the reserves of effectivization. Purchase of permanent assets and their maintenance require substantial funds to be diverted from the turnover. Therefore, availability and utilization of amortizable assets are to be analyzed in order to define analytical indices. Return of assets ratio is proposed where accumulated deprecation, repair expenses and machinery maintenance are to be used.