So, we will sum up some result. In the analysis of fixed assets at the enterprise existence, structure, the movement of fixed assets are analyzed. The main indicator of use of fixed assets is capital productivity. In this analysis the factorial model is formed and influence of each factor (methods of chain substitutions and absolute differences) pays off. It is studied extensive (on time) and
To reveal as these factors affected value of capital productivity of the fixed production assets, the received results should be increased by the actual specific weight of active part in the total amount of the fixed production assets. Change of capital productivity of the fixed production assets for the account:
In theoretical part the concept of fixed assets of the enterprise, and also their classification accepted in economy is given. In this part the technique of carrying out the analysis of fixed assets with use of a method of chain substitutions, absolute and relative differences is given.
The factors of the first level influencing capital productivity of the fixed production assets are: change of a share actively parts of means in their general part; change of capital productivity of active part of means: FO = UD * FOA.
In the course of the analysis factors which in one way or another influence results of activity of the enterprise and in particular efficiency of use of fixed assets come to light and studied. Thereby ways and reserves of increase in efficiency of use of fixed assets come to light. Commissioning of not installed equipment, replacement and its modernization, reduction of whole-day and intra replaceable idle times, increase of coefficient can be them
So, we will bring a small conclusion. Fixed assets of the enterprise represent means of labor which participate in production, without getting out of the initial shape and transfer the cost to finished goods in the form of depreciation charges. Fixed assets share on production and non-productive, on active and passive speak rapidly.