IMPROVING THE METHODOLOGICAL ASPECTS OF THE ANALYSIS OF THE EFFECTIVENESS OF THE USE OF BASIC TOOLS

Authors

Abstract

This article describes the issues of improving the methodological aspects of the analysis of the effectiveness of the use of fixed assets. In particular, the approach was implemented based on detailing the influencing factors in the analysis of the indicators representing the efficiency of the use of fixed assets, the index of fund return and the factors influencing its change. This made it possible to accurately assess the impact levels of each factor on the change of the fundʻs return.

Keywords:

fixed assets profitability of fixed assets average fixed cost return on fixed assets fixed assets turnover

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IMPROVING THE METHODOLOGICAL ASPECTS OF THE ANALYSIS OF THE EFFECTIVENESS OF THE USE OF BASIC TOOLS. (2023). Economic Development and Analysis, 1(5), 56-62. https://doi.org/10.60078/2992-877X-2023-vol1-iss5-pp56-62