Assessment of use of property as a component of resource potential of the enterprise: approaches and methods

The article is devoted to the study of existing approaches and methods for assessing the use of property as a component of the resource potential of an enterprise, which is formed by its fixed and current assets. They form the basis of the material and technical base of the enterprise, and accordingly determine the technical level of its development, quantitative and qualitative indicators of products, as well as the breadth and diversity of its range. Modern economic literary sources present a large number of approaches that differ somewhat from each other in the areas of research on the level of use of fixed and circulating assets and methods for determining the reserves for their use, but most of them aim to increase the efficiency of managing the property of an economic entity. Based on a comparative analysis of existing methods, the article presents their generalization, identifies the main tasks, directions and indicators for assessing the use of both fixed and current assets of the enterprise. A systematic competent assessment of the use of key elements of property as a component of the resource potential of an enterprise allows timely identification of reserves for increasing the efficiency of their use, which ensure a reduction in production costs and an increase in labor productivity, and, accordingly, an increase in profit and profitability, which is a key objective of any enterprise.