The Factor Analysis on the Efficiency of Use of the Fixed Assets of Enterprises
The article is aimed to modify the factor model of returns on assets to uniquely evaluate its dynamics by identifying hierarchical links in the system of performance indicators for the enterprise’s fixed assets. A modified factor model of returns on assets has been proposed, which includes indicator...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Research Centre of Industrial Problems of Development of NAS of Ukraine
2017-05-01
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| Series: | Bìznes Inform |
| Subjects: | |
| Online Access: | http://www.business-inform.net/export_pdf/business-inform-2017-5_0-pages-90_96.pdf |
| _version_ | 1798044085368389632 |
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| author | Buzhymska Kateryna O. Overchuk Alla V. |
| author_facet | Buzhymska Kateryna O. Overchuk Alla V. |
| author_sort | Buzhymska Kateryna O. |
| collection | DOAJ |
| description | The article is aimed to modify the factor model of returns on assets to uniquely evaluate its dynamics by identifying hierarchical links in the system of performance indicators for the enterprise’s fixed assets. A modified factor model of returns on assets has been proposed, which includes indicators of the status and movement of fixed assets as well as partial indices of the use of equipment. The article substantiates the algorithm of considering the impact of factors of the average initial value of the equipment unit together with the index of validity, which is necessary to uniquely evaluate the dynamics of returns on assets as integrated indicator of efficiency of use of fixed assets. Application of the proposed factor model together with the algorithm will provide an opportunity to: evaluate the impact of indicators of movement and the status of fixed assets along with the partial indicators of efficiency of their use for returns on assets; identify reserves of efficiency in the use of fixed assets; clearly evaluate the dynamics of returns on assets. |
| first_indexed | 2024-04-11T22:58:17Z |
| format | Article |
| id | doaj.art-2d47168523d24b12980a907bcdbf9a8d |
| institution | Directory Open Access Journal |
| issn | 2222-4459 2311-116X |
| language | English |
| last_indexed | 2024-04-11T22:58:17Z |
| publishDate | 2017-05-01 |
| publisher | Research Centre of Industrial Problems of Development of NAS of Ukraine |
| record_format | Article |
| series | Bìznes Inform |
| spelling | doaj.art-2d47168523d24b12980a907bcdbf9a8d2022-12-22T03:58:17ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592311-116X2017-05-0154729096The Factor Analysis on the Efficiency of Use of the Fixed Assets of EnterprisesBuzhymska Kateryna O.0Overchuk Alla V.1Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Economics and Entrepreneurship, Zhytomyr State Technological UniversitySenior Lecturer, Department of Economics and Entrepreneurship, Zhytomyr State Technological UniversityThe article is aimed to modify the factor model of returns on assets to uniquely evaluate its dynamics by identifying hierarchical links in the system of performance indicators for the enterprise’s fixed assets. A modified factor model of returns on assets has been proposed, which includes indicators of the status and movement of fixed assets as well as partial indices of the use of equipment. The article substantiates the algorithm of considering the impact of factors of the average initial value of the equipment unit together with the index of validity, which is necessary to uniquely evaluate the dynamics of returns on assets as integrated indicator of efficiency of use of fixed assets. Application of the proposed factor model together with the algorithm will provide an opportunity to: evaluate the impact of indicators of movement and the status of fixed assets along with the partial indicators of efficiency of their use for returns on assets; identify reserves of efficiency in the use of fixed assets; clearly evaluate the dynamics of returns on assets.http://www.business-inform.net/export_pdf/business-inform-2017-5_0-pages-90_96.pdffixed assetsreturns on assetsshift indexindex of intensive use of fixed assetsindex of extensive use of fixed assetsindex of validityaverage initial value of the equipment unit |
| spellingShingle | Buzhymska Kateryna O. Overchuk Alla V. The Factor Analysis on the Efficiency of Use of the Fixed Assets of Enterprises Bìznes Inform fixed assets returns on assets shift index index of intensive use of fixed assets index of extensive use of fixed assets index of validity average initial value of the equipment unit |
| title | The Factor Analysis on the Efficiency of Use of the Fixed Assets of Enterprises |
| title_full | The Factor Analysis on the Efficiency of Use of the Fixed Assets of Enterprises |
| title_fullStr | The Factor Analysis on the Efficiency of Use of the Fixed Assets of Enterprises |
| title_full_unstemmed | The Factor Analysis on the Efficiency of Use of the Fixed Assets of Enterprises |
| title_short | The Factor Analysis on the Efficiency of Use of the Fixed Assets of Enterprises |
| title_sort | factor analysis on the efficiency of use of the fixed assets of enterprises |
| topic | fixed assets returns on assets shift index index of intensive use of fixed assets index of extensive use of fixed assets index of validity average initial value of the equipment unit |
| url | http://www.business-inform.net/export_pdf/business-inform-2017-5_0-pages-90_96.pdf |
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