On the enterprise security fixed and efficiency their application (improvement of methodology of analysis)

Abstract

The subject of the study is to improve the provision of economic analysis of enterprises fixed assets and efficiency of their use. The analysis method Analysis of enterprise fixed assets and efficiency of their use, which is described in textbooks on economic analysis. There were errors in the use of methodological use scorecard factor analysis models and assets. Yes, it is found that the use of known formula of the relationship between assets, capital-labor productivity and leads to errors in the calculations. Its use in practice requires expansion and the introduction of additional indicators (index of power and production). Using the indicator "factor material costs" to calculate the impact factors on the methodology of construction on assets contrary economic indicators. Furthermore, errors were found using the formulas for the calculation of rates of fixed assets, average capacity and errors in calculating the indicators of the availability of enterprise fixed assets and efficiency of their use. Eliminating these errors will positively affect the level of training students on the subject "business analysis".