ANALYSIS OF SECURITY AND EFFICIENCY OF USE OF LONG -TERM ASSETS OF AN INDUSTRIAL ENTERPRISE

Abstract

Abstract. The key parameter that determines the performance of enterprises is the efficiency of managing its assets in modern economic conditions. The strategy for managing the organization's property potential is aimed at optimizing the use of resources, ensuring sustainability to changes in the external environment and creating a basis for long-term development. The strategic importance of effective management of non-current assets for an industrial enterprise is due to the fact that it is long-term property resources that are the foundation of production activities, with their help the movement of current assets is carried out.

The main objective of the analysis is to assess the efficiency of using resources included in non-current assets, as well as to assess their provision of production and management processes. Developing an effective methodology for analyzing long-term assets requires understanding the specifics of the industry in which the organization operates. The article analyzes the security and efficiency of using fixed assets as the main element of non-current assets for an industrial enterprise; the possibilities of using the method of economic and mathematical modeling for factor analysis of return on assets are considered. Based on the economic and mathematical model, the dependence of the capital productivity indicator on the capital-labor ratio, as well as the enterprise’s need for highly qualified blue-collar workers, was identified.