ANALYSIS OF THE EFFECTIVENESS OF THE USE OF FIXED ASSETS ON THE EXAMPLE OF JSC "UKRPOSHTA"

Abstract

The article examines the dynamics of the availability, structure, and technical condition of fixed assets at the enterprise, with particular attention paid to trends in their renewal, depreciation, and efficiency of utilization. The study identifies a number of negative tendencies associated with shortcomings in managing the processes of formation, allocation, use, and reproduction of fixed assets, which adversely affect overall production performance and financial results. It is substantiated that effective management of fixed assets is achievable only through the establishment of a timely, reliable, and analytically structured information framework generated by an integrated accounting and analytical system of the enterprise. The research demonstrates that the efficiency of managerial decision-making depends directly on the quality of accounting data, the methodological soundness of analytical procedures, and the coherence of information flows between structural units. Special emphasis is placed on the necessity of ensuring continuous monitoring of asset performance indicators, evaluation of capital productivity, and assessment of the economic feasibility of investments in modernization and renewal. The expediency of introducing a mechanism for the formation of integrated accounting and analytical support is justified as a strategic tool for increasing the responsiveness, transparency, and validity of managerial decisions related to the efficient use and sustainable reproduction of fixed assets. Such a mechanism should be based on well-established information and communication links between accounting subsystems and economic analysis units, enabling systematic data collection, processing, interpretation, and forecasting to support both operational and long-term development objectives of the enterprise. In conclusion, the findings confirm that improving the management of fixed assets requires not only technical modernization but also the enhancement of methodological approaches to accounting and analytical support. It is emphasized that the integration of digital technologies into accounting and analytical processes can significantly increase the transparency, accuracy, and timeliness of information used for managerial purposes. Furthermore, the implementation of a comprehensive information framework contributes to strengthening internal control, minimizing resource losses, and ensuring the sustainable development of the enterprise in a competitive environment.