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BUSINESS INFORM №5-2017The title and content ABSTRACTS AND INFORMATION ABOUT AUTHORS
15
Section: Economic and Mathematical Modeling UDC 338 Buzhymska K. O., Overchuk A. V. The Factor Analysis on the Efficiency of Use of the Fixed Assets of Enterprises (p. 90 - 96)
The article is aimed to modify the factor model of returns on assets to uniquely evaluate its dynamics by identifying hierarchical links in the system of performance indicators for the enterprise’s fixed assets. A modified factor model of returns on assets has been proposed, which includes indicators of the status and movement of fixed assets as well as partial indices of the use of equipment. The article substantiates the algorithm of considering the impact of factors of the average initial value of the equipment unit together with the index of validity, which is necessary to uniquely evaluate the dynamics of returns on assets as integrated indicator of efficiency of use of fixed assets. Application of the proposed factor model together with the algorithm will provide an opportunity to: evaluate the impact of indicators of movement and the status of fixed assets along with the partial indicators of efficiency of their use for returns on assets; identify reserves of efficiency in the use of fixed assets; clearly evaluate the dynamics of returns on assets. Keywords: fixed assets, returns on assets, shift index, index of intensive use of fixed assets, index of extensive use of fixed assets, index of validity, average initial value of the equipment unit. Fig.: 1. Tabl.: 1. Formulae: 15. Bibl.: 13. Buzhymska Kateryna O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Management and Entrepreneurship, Zhytomyr Polytechnic State University (103 Chudnivska Str., Zhytomyr, 10005, Ukraine) Email: [email protected] Overchuk Alla V. – Senior Lecturer, Department of Economics and Entrepreneurship, Zhytomyr State Technological University (103 Chudnivska Str., Zhytomyr, 10005, Ukraine) Email: [email protected]
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Reference to this article: Buzhymska, Kateryna O., and Overchuk, Alla V. (2017) “The Factor Analysis on the Efficiency of Use of the Fixed Assets of Enterprises.” Business Inform 5:90–96.
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