ECONOMIC ANALYSIS OF EFFICIENCY OF USE OF FIXED ASSETS

The article considers the need to increase the analyticity of accounting and the increasing role of economic analysis in substantiating the effective activities of an economic entity. And also, through economic analysis, the positive and negative aspects of the past and current activities of the enterprise are determined to improve its work in the future. In the new conditions, the value of the analysis of indicators determining production efficiency is increasing: labor productivity, the use of production assets, production costs, profit, profitability. The essence of the economic analysis is determined in the article, the necessity of its analysis is substantiated, the fundamental provisions necessary for the analysis of the enterprise investment in fixed assets, their operation and reproduction are determined, the analysis of the efficiency of using fixed assets is carried out, the purpose of the analysis of the use of fixed assets is determined, the analysis of composition, structure and the dynamics of fixed assets, analysis of the efficiency of use of fixed assets, a number of measures are proposed that allow the organization of increase the efficiency of fixed assets.

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