DIRECTIONS OF IMPROVEMENT OF THE METHOD OF ANALYSIS OF EFFICIENCY OF USE OF ASSETS OF THE ENTERPRISE

Abstract

Studies on the methodology of analysis and its practical application indicate the need for further study of shortcomings in the work of industrial enterprises and provide recommendations for improving the stages of economic analysis and the use of modern methods of processing economic information.

To identify the main shortcomings in the financial and economic activities of enterprises in general and in the area of ​​asset efficiency, we propose to explore the most important strengths and weaknesses, opportunities and threats to the development of the cardboard and paper industry. It is expedient to carry out by means of SWOT-analysis of the enterprise. SWOT-analysis is a necessary technology for continuous diagnostics of resources and capabilities of enterprises in certain industries.

In order to strengthen the positive factors and neutralize (weaken) the negative, it is necessary to conduct a systematic comprehensive analysis of enterprise assets. This analysis, in our opinion, should provide methodological tools for financing the assets of the enterprise.

The choice of the model of financing the assets of the enterprise is based on the efficiency of the use of assets depending on the level of liquidity and level of profitability. The choice of the model of financing the assets of the enterprise allows the management of the enterprise to make decisions on financial activities, competitiveness and solvency.

The next stage of the analysis we offer the calculation and study of the optimal structure of working capital of the enterprise. When choosing the optimal structure of current assets to be guided by the real capabilities of the enterprise.

One of the conditions for improving the efficiency of the enterprise's assets is its profitability and stable financial condition. To ensure these parameters, we propose to monitor the probability of bankruptcy of the enterprise. This monitoring is carried out according to different systems and models. We offer to use a modern model Turilo A.M, Svyatenko S.V determining the probability of bankruptcy. According to this model, the equation of the probability of bankruptcy includes indicators of the efficiency of the use of enterprise assets - the ratio of absolute liquidity, the ratio of inventories of working capital, return on assets. Therefore, we propose to use this model when analyzing the assets of the enterprise.