Accounting and analytical support of the efficiency of fixed assets use in managing the efficiency of business processes of the enterprise

Анотація

The system of managing the performance of an enterprise in modern conditions is associated with the risks of entrepreneurial activity and directly depends on high-quality accounting and analytical support, which allows making informed management decisions. Effective management of the formation and use of fixed assets as the main component of the production potential of an enterprise is impossible without the organization of a proper accounting and analytical process and the formation of high-quality management information. Therefore, the issue of organizing accounting and analytical support for the efficiency of use of fixed assets in the managing performance of domestic enterprises under martial law is of a topical nature. The purpose of the study is to generalize and further develop issues related to the role of accounting and analytical support for the efficiency of fixed assets in managing the efficiency of business processes of an enterprise. The object of the study is the process of management of fixed assets of an enterprise. The methodological basis of the study is formed by general and specific scientific methods, specific approaches to the study of economic phenomena and processes. The importance of the article reveals the role and importance of accounting and analytical support for managing the effectiveness of business processes at a modern enterprise, including such support in terms of the efficiency of fixed assets in the system of financial management performance. Based on the study of scientific literature, the article in the system of management of fixed assets of an enterprise. It is established that effective management of fixed assets generalizes and systematizes the approaches of scientists and practitioners to the definition of the concept of accounting and analytical support and substantiates the place and role of accounting, analysis and control is impossible without the formation of timely and high-quality accounting and analytical support, which is formed by the accounting, analytical and control components of the management system. A comprehensive analysis of the efficiency of use of fixed assets of enterprise by stages of implementation and system of indicators is proposed. An analysis of is presented quantitative and qualitative indicators of provision and use of fixed assets on the example of data from a domestic enterprise in the oil industry. In order to increase the efficiency of management decision-making, a model of accounting and analytical support for the use of fixed assets in managing the efficiency of business processes of enterprise has been developed, and the main measures to control fixed assets as an important element of the management system have been identified. The main tasks of forming a high-quality accounting and analytical support for the management of fixed assets have been proposed.

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