Analysis and ways to improve the efficiency of the use of fixed assets of an agricultural organization
https://doi.org/10.34020/1993-4386-2023-2-143-151
Abstract
Modern organizations strive to improve the management system of internal corporate processes by increasing the efficiency of resource use, among which fixed assets occupy a special place. The article defines the essence of fixed assets as a production resource of modern organizations, evaluates their role in maintaining the sustainable functioning of business entities, and systematizes the key classification features according to which the grouping of fixed assets is carried out. The analysis of fixed assets of an agricultural organization located on the territory of the Krasnodar Territory, in particular, the analysis of the composition and structure, movement and condition, the effectiveness of the use of funds, as well as their factor analysis. According to the results of the study, ways to increase the efficiency of the use of fixed assets by an agricultural organization are formulated, which will strengthen its economic security within the framework of the material and technical component.
About the Authors
O. V. Takhumova
Kuban State Agrarian University
Russian Federation
Russian Federation
Oksana V. Takhumova – Candidate of Economic Sciences, Associate Professor of the Department of Economic Analysis.
Krasnodar
A. R. Ashalyan
Kuban State Agrarian University
Russian Federation
Russian Federation
Artem R. Ashalyan – Student of the Faculty of Economics.
Krasnodar
E. A. Kuzmina
Kuban State Agrarian University
Russian Federation
Russian Federation
Elizaveta A. Kuz'mina – student of the Faculty of Economics.
Krasnodar
A. A. Trushnikova
Kuban State Agrarian University
Russian Federation
Russian Federation
Arina A. Trushnikova – Student of the Faculty of Economics.
Krasnodar
References
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Review
For citations:
Takhumova O.V., Ashalyan A.R., Kuzmina E.A., Trushnikova A.A. Analysis and ways to improve the efficiency of the use of fixed assets of an agricultural organization. Siberian Financial School. 2023;(2):143-151. (In Russ.) https://doi.org/10.34020/1993-4386-2023-2-143-151
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