Analysis of the enterprise's long-term assets based on structural and efficiency indicators

Аннотация

Long-term assets determine the production capacity of organizations, characterize their technical equipment and are directly related to labor productivity, mechanization, automation, production costs, profit and profitability. Accordingly, the efficient use of fixed assets plays a key role in the organization's activities. This efficiency is characterized by the ratio of the growth rate of output 
to the growth rate of fixed assets, as well as capital productivity, capital intensity, capital-labor ratio and profitability of assets. The results of the analysis of the efficiency of long-term assets allow for strategic decision-making. This article examines the development of an analytical system for managing long-term assets based on indicators in the financial statements of Agro Dairy LLC for 2021–2022, prepared in accordance with International Financial Reporting Standards (IFRS). The application of the system will allow for a more comprehensive assessment of the efficiency of long-term assets.