BUSINESS INFORM JOURNAL.

УКР

ENG

Search:

REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

PUBLISHER

Liburkina L. M.

SITE SECTIONS

Evaluation of and Ways to Improve the Efficiency of Use of the Non-Current Assets of Enterprise
Levkovich O. V., Myronenko I. O.

Levkovich, Oksana V., and Myronenko, Ivanna O. (2020) “Evaluation of and Ways to Improve the Efficiency of Use of the Non-Current Assets of Enterprise.” Business Inform 5:312–319.
https://doi.org/10.32983/2222-4459-2020-5-312-319

Section: Economics of Enterprise

Article is written in Ukrainian
Downloads/views: 3

Download article (pdf) -

UDC 336.662

Abstract:
In the face of a persistent shortage of financial resources, bankruptcy and the liquidation of a large number of enterprises, the problem of ensuring the appropriate condition and management of the enterprise’s non-current assets and finding ways to improve the efficiency of this process is quite urgent. Given this, as well as the importance of assets as a constituent part of the enterprise’s resource potential, there is a need for a detailed analysis of the enterprise’s non-current assets, their technical status, as well as the researching the efficiency of their use. Efficient use of non-current assets is important both for enterprise and for the economy of the country in general, as it leads to a reduction in the need for putting into operation of new production facilities, to an increase in the output volumes of production (and therefore profits), accelerates the turnover of these assets and ultimately helps to reduce the gap in terms of physical and moral wear, accelerates the rate of renewal of fixed assets. When evaluating the efficiency of non-current assets, it is necessary to take into account the specifics of economic management activity, the form of ownership and the strategic purpose of enterprise. The article is aimed at studying the peculiarities of analyzing the non-current assets of enterprise on the example of one of the domestic enterprises. The tendency of changes in the structure and dynamics of the indicators of wear and tear, validity, renewal, disposal and return on total assets is analyzed. According to the results of the study, ways to improve the efficiency of use of the non-current assets of enterprise are proposed.

Keywords: non-current assets, fixed assets, efficiency, wear and tear, capital intensiveness, return on total assets, profitability.

Fig.: 4. Tabl.: 5. Bibl.: 8.

Levkovich Oksana V. – Candidate of Sciences (Economics), Associate Professor, Department of Finance, Banking and Insurance, Oles Honchar Dnipro National University (72 Haharina Ave., Dnіpro, 49010, Ukraine)
Email: [email protected]
Myronenko Ivanna O. – Student, Oles Honchar Dnipro National University (72 Haharina Ave., Dnіpro, 49010, Ukraine)
Email: [email protected]

List of references in article

Bedrynets, M. D., and Dovhan, L. P. Finansy pidpryiemstv [Enterprise Finance]. Kyiv: Tsentr navchalnoi literatury, 2018.
Berdar, M. M. Finansy pidpryiemstv [Enterprise Finance]. Kyiv: Tsentr navchalnoi literatury, 2010.
Mazurkevych, I. O. “Otsinka efektyvnosti vykorystannia osnovnykh zasobiv na pidpryiemstvi“ [Estimation of Efficiency of Use of Fixed Assets at the Enterprise]. Formuvannia rynkovykh vidnosyn v Ukraini, no. 2 (2006): 91-94.
Pashniuk, L. O. “Dzherela finansuvannia onovlennia osnovnykh fondiv ta napriamy yikh vdoskonalennia“ [Sources of Funding for the Renewal of Fixed Assets and Areas for Improvement]. Formuvannia rynkovykh vidnosyn v Ukraini, no. 9 (2005): 46-49.
[Legal Act of Ukraine] (2020). https://zakon.rada.gov.ua/laws/show/z0288-00#Text
Prytuliak, N. M. “Efektyvnist vykorystannia nematerialnykh aktyviv“ [Efficiency of Use of Intangible Assets]. Finansy Ukrainy, no. 11 (2009): 41-45.
Firsova, S. M., and Harasiuta, O. V. “Osoblyvosti vnutrishnyoho kontroliu vykorystannia neoborotnykh aktyviv pidpryiemstva“ [Features of Internal Control Over the Use of Non-current Assets of the Enterprise]. Naukovyi visnyk NLTU Ukrainy, no. 16.6 (2009): 184-187.
Shvets, V., and Borysiuk, O. “Neoborotni aktyvy v systemi kruhooborotu kapitalu pidpryiemstva“ [Non-current Assets in the System of Capital Turnover of the Enterprise]. Visnyk Kyivskoho natsionalnoho universytetu im. Tarasa Shevchenka, no. 118 (2010): 53-55.

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster