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Improvement of analytical tools of the efficiency of fixed assets use of water enterprise
Abstract
It is proved that modern approaches to the analysis of fixed assets do not consider the peculiarities of their use in water enterprise services and, therefore, management decisions are not fully provided with information. The article summarizes the branch features functioning of water supply enterprises which must be considered during the refinement of existing indexes and application of new indexes. It has been offered the practical assessment tools for the effectiveness of the fixed assets of water supply enterprise, namely ratio of supplied drinking and industrial water, factor of operation of pumping stations (sewage treatment plants, water supply), the integral index of efficiency of centralized water supply objects. It has been analyzed the efficiency of the fixed assets of water supply of Ukraine with proposed coefficients. It has been proved the adequacy of the proposed analytical tools that will enhance control over the condition and improve the quality of asset management at both the macro and micro levels.
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Science Works Journal "Ekonomichnyy analiz"
ISSN 1993-0259 (Print) ISSN 2219-4649 (Online) DOI: 10.35774/econa
© West Ukrainian National University
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