Оцінка діяльності та аналіз необоротних активів машинобудівних підприємств

Abstract

Розглянуто динаміку реалізації продукції машинобудівної галузі України, а також наведено результати досліджень питомої ваги основних засобів у загальній вартості необоротних активів, їх структуру та частку амортизації в операційних витратах машинобудівних підприємств Львівської області. Крім цього, проаналізовано показники використання основних засобів. In the modern terms of menage an engineer is basis of economy of any state and plays a decision role creation of materially-technological base of economy. Producing capital goods for different industries of national economy, engineer provides complex mechanization and computer-aided manufacturing for different industries of national economy, engineer provides complex mechanization and computer aided manufacturing, carrying out an important role the same in the acceleration of scientific and technical progress. But for today, the problem of physical and moral wear of the fixed productive assets of machine-building enterprises appears especially sharply. The low level of the technical state of facilities of labour on many machine-building enterprises of Ukraine is predefined both objective by reasons, in particular by absence sufficient volumes financial resources and subjective, in particular by the presence of row of the unsolved scientific tasks related to development of effective mechanism of updating of the fixed assets of enterprises. Yes, having regard to the considerable scientific achievements, attained in this circle of researches the unsolved are remained by the questions of determination of critical limits of level wears of the fixed assets, the achievement of that brings to impossibility providing over of the proper recreation of productive process, making of criteria and methods of realization of the rational program of technical rearmament of enterprises and development of strategy of her financing and others like that.