CURRENT STATE, PROBLEMS AND WAYS TO IMPROVE THE EFFICIENCY OF THE USE OF FIXED ASSETS OF AN INDUSTRIAL ENTERPRISE

Author(s): Izmailov Maxim Kirillovich

Rubric: Management

DOI: 10.21777/2587-554X-2020-1-96-101

Release: 2020-1 (32)

Pages: 96-101

Keywords: Fixed assets, tangible assets, efficiency of use, industrial enterprises, degree of wear, renewal, reserves

Annotation: Relevance of the topic the article is related to the fact that fixed assets are an important part of any economic entity, without them it is impossible to carry out the activities of an industrial enterprise. The main purpose of the article was to develop recommendations for improving the efficiency of the use of fixed assets of industrial enterprises based on a comprehensive analysis of theoretical sources and statistical material. The article presents the concept of fixed assets and analyzes the state of use of fixed assets by Russian industrial enterprises based on data from the Federal statistics service. The analysis revealed a high degree of depreciation of fixed assets of industrial enterprises, as well as several problems associated with the renewal of fixed assets. The list of the main measures aimed at improving the efficiency of the use of fixed assets of industrial enterprises associated with their renewal and modernization is given. The article concludes with recommendations for improving the efficiency of the use of fixed assets at various stages of the life cycle, which, in our opinion, will improve the efficiency of the use of fixed assets (both in terms of their quality use and in terms of information support).

Bibliography: Izmailov MA.KI. CURRENT STATE, PROBLEMS AND WAYS TO IMPROVE THE EFFICIENCY OF THE USE OF FIXED ASSETS OF AN INDUSTRIAL ENTERPRISE // Economics and Management. – 2020. – № 1 (32). – С. 96-101. doi: 10.21777/2587-554X-2020-1-96-101