ase the number of existing facilities throughout its structure. We draw attention to two major techniques to improve the efficiency of enterprises: reconstruction and conscientious and professional attitude to work of the workers themselves. Control of of fixed assets enterprise staff affects the production process, and because the proportion of fixed assets (machinery, equipment, buildings) requires gentle care. Flow control is steadfast inspection equipment and all equipment.loading machines and equipment only limited fund calendar time. Significant improvement in extensive downloading of labor helps reduce fleet idled equipment and accelerate decommissioning unnecessary and inefficient equipment used and the organization through this full two-shift operation. Figure 5. shows a scheme of systematic and consistent scheme implemented effective use fixed assets
5.
Conclusions to Section 2
Section 2 discusses the basic foundations of JSC Turboatom raquo ;. Coefficients of depreciation, disposals and updates OB. Also in this section is intended utilization OB: return on assets, fund capacity, capital-labor ratio.economic activity of enterprises in Ukraine takes place in the context of limited investment resources, which necessitates efficient use of their available assets. So, before now become a task achieve greater utilization of existing assets and especially their active part in time and capacity, that it is about raising intensive use., The company OJSC Turboatom to improve the efficient use of assets should be: broad introduction of NTP, accelerating the development of new, more productive capacity, the elimination of structural imbalances and bottlenecks, increasing the proportion of the active part of the assets in their total value, improve the physical condition funds by improving the organization and carrying out their repair service, improve the use of equipment in time, improve reliability, durability, maintainability funds.
Section 3. Current assets of enterprise
. 1 Enterprise Current assets: functional and cell structure, sources of formation
capital - is the financial resources invested in facilities, the use of which is now within one production cycle or relatively short calendar period (usually up to one year) .assets are one of the components of property of an enterprise, the state and the efficiency of which is essential for success. They are in constant motion, consistently passing all stages of the operating cycle, so their volume should be sufficient to ensure the continuity of the production process.
Current assets - a collection of monetary resources necessary for the development and production cycle of revolving funds and funds circulation. Current assets consist of revolving funds and appeals. Revolving funds - is part of the means of production which once involved in the production process. It and immediately transfer their value to the finished product and are constantly changing their natural external form. Funds appeal - a means of serving process sales (in the process of production, they are not involved) .assets are designed to provide a dynamic component of economic activity. In the cycle they undergo three stages of change:
. Harvesting stage - money - current assets - Covers the period required for the creation of inventory. Current assets at this stage in the form of money used to purchase raw materials and other items of work.
. Production stage - the current assets - finished products - Begins with obtaining items of work completed and shipment of finished goods to the warehouse company. Current assets at this stage appear as items of work, unfinished and finished products.
. Implementation phase - Finished goods - money - Begins with receipt of the finished product to the warehouse Enterprise ends and getting revenue from product sales. Current assets at this stage in the form of finished goods and money.
Thus, the funds perform one revolution, and then everything repeats. Working capital Enterprise depending on the role it plays in the production process is divided into working capital (capital in production) and circulating assets (capital in circulation). To study the composition and structure of current assets classified according to certain characteristics that show a in the following figure.
6.
Classification of current assets.us define some indicators of current assets.- are objects of labor, which are in stock in the form of stocks and intended for processing in the manufacturing process.consist of raw materials, basic materials, semi-finished,...
