Analysis of efficiency of use of fixed assets

The relevance of the research topic is due to the fact that the final results of the organization's functioning largely depend on the quantity, cost, technical level and efficiency of the use of fixed assets: product output, its cost, profit, profitability, financial stability. Therefore, in order for the normal functioning of the enterprise to take place, it is necessary to have certain funds and sources. The purpose of the analysis of the effectiveness of the use of fixed assets is an objective assessment of the condition of fixed assets, the identification of reserves for more efficient use in the organization. Scientific novelty lies in the development of theoretical, methodological and practical provisions for improving the methodology for analyzing the financial condition of an organization. The efficiency of using fixed assets is characterized by such indicators as capital intensity and capital-labor ratio. The article discusses the methodology for analyzing the state and efficiency of the use of fixed assets and the need for its improvement.