основные средства,
воспроизводство основных средств,
экономический анализ,
экономические показатели и коэффициенты,
промышленное предприятие
Abstract
Problem. The article addresses the issue of improving methods for analyzing the efficiency of the reproduction process of fixed assets within the context of the current realities of industrial enterprises. The modern market economy is characterized by reindustrialization, a trend towards diversification, and high volatility. High-tech enterprises are developing rapidly, with their business processes featuring a significant degree of automation and digitalization. At the same time, global market instability, sanctions pressure, and the drive for import substitution present domestic industrial enterprises with the challenge of enhancing the effectiveness of their management decisions. Fixed assets are a key asset in industry; the financial position and performance results of enterprises depend on their competent management. This circumstance necessitates the adaptation of the analytical toolkit for the fixed asset reproduction process to current economic conditions. Methodology. The methodological basis of the research comprises a set of logical and economic analysis methods, as well as economic indicators characterizing the process of fixed asset reproduction in the industrial sector. Research Results. Universal methods of economic analysis and economic coefficients used to assess the condition, movement, and efficiency of fixed asset utilization are examined. Particular attention is paid to the interpretation of the results of economic indicator calculations and their relationship to the actual state of an industrial enterprise. A number of indicators have been identified whose calculation based on established theoretical approaches may provide an unreliable assessment of the enterprise's economic activity under current conditions. In this regard, the following indicators have been improved: the coefficient of obsolescence of type II, the renewal intensity coefficient, and the fixed asset disposal coefficient. The selection of indicators for assessing the efficiency of fixed asset utilization, including an approach to analyzing profitability ratios, is substantiated. Practical application. The obtained research results can be used by planning and economic departments of industrial enterprises during analytical procedures, planning, and budgeting.
