Development of model-computer tools for a comparative analysis of indicators of efficiency of use of fixed assets of the enterprise (on the example of the enterprise RD)

This article sets the task of creating a model-computer toolkit for conducting a comparative analysis of the efficiency of using fixed assets of an enterprise. The object of the research is the enterprise of the Republic of Dagestan for the production and sale of alcoholic beverages: JSC «Derbent Brandy Factory». The authors developed a model for automating the creation of tables with source information and the formation on their basis of analytical tables and graphs for various groups of indicators. With the help of the created model, a comparative analysis of the efficiency of use of fixed assets of JSC «Derbent Brandy Company» for 2005–2017 was carried out. Based on the calculated coefficients, the following time series equations were constructed: dependence of the volume of manufactured (released) products and services in comparable form on the cost of buildings; revenue from the sale of goods, works, services from the average annual value of fixed production assets. The enterprise’s summary indicators for 2018–2020 were also predicted. The graph shows the trend of the indicator «Produced (released) products and services in comparable form» for 2018–2020. JSC «Derbent Brandy Factory» in comparison with the change of this indicator since 2015. The indicator values are increasing every year.