DIAGNOSING THE EFFICIENCY OF USING FIXED FUNDS BY ECONOMETRIC MODELING
DOI:
https://doi.org/10.31891/mdes/2022-3-2Keywords:
diagnosis, factor analysis, fixed assets, efficiency of funds use, return on assets, value of fixed assets, technical capital adequacy, share of workers in the staff, the ratio of fixed assets, the share of active fixed assets, econometric modeling, forecasting, trend modelAbstract
In the scientific article the process of diagnosing the efficiency of the use of fixed assets of the production enterprise is investigated. Approaches to the interpretation of the category "fixed assets" and "indicators of their efficiency" have been developed. An assessment of the dynamics, structure and technical condition of the means of labor of the production enterprise. The efficiency of the use of fixed assets was diagnosed according to the following indicators: the share of the active part of fixed assets, capital efficiency, capital intensity, machine return, machine capacity, general and technical capital adequacy. A factor analysis of the efficiency of the use of fixed assets in relation to the impact on the level of capital efficiency of the share of the active part of fixed assets and machine return. The impact on changes in the volume of commodity products fluctuations: the value of fixed assets and return on assets. Econometric modeling and forecasting of efficiency of use of means of work concerning change of the basic components of technical potential of the industrial enterprise is applied. Several econometric and trend models of changing the level of return on assets have been built. All constructed models have a high value of the coefficient of determination, which indicates a significant share of the influence of selected factors on the performance indicator. At the same time, they are adequate, so they forecast the level of return on assets. The results of modeling and further forecasting proved that the best describes the change in capital efficiency of the five-factor model, the three-factor model on the impact of technical capital, labor and share of workers in the staff, one-factor relationships between capital efficiency and technical capital adequacy and capital adequacy workers. These models have a sufficiently high value of the coefficient of determination, the lowest value of the standard error and the adequacy of these models according to Fisher's criterion and the reliability of their parameters according to Student's criterion. At the same time, a trend model of changing the return on assets by polynomial dependence was built. The results of the forecast show a further stable increase in the level of return on assets, both in terms of its actual and estimated value.
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