Analysis of the enterprise's availability of fixed assets and their technical condition

Authors

Keywords:

fixed assets, capital productivity, capital profitability, technical condition, wear and tear, capital equipment, factor analysis

Abstract

The article analyzes the shoe factory's availability of fixed assets, their structure, movement, and technical condition. A factor analysis of capital productivity and capital profitability is performed, key factors determining their dynamics are identified, and directions for improving the efficiency of fixed asset management are proposed.

Published

2025-12-21

Issue

No. 4 (2025): Journal "U". Economy. Management. Finance. 4/2025

Section

Practice-Oriented Papers in Economics and Management

License

Copyright (c) 2025 "Journal "U". Economy. Management. Finance."

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

Analysis of the enterprise’s availability of fixed assets and their technical condition. (2025). "Journal "U". Economy. Management. Finance.", 4. https://portal-u.ru/index.php/journal/article/view/1203

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