ANNOTATION (1225919)
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ANNOTATION
Background of final qualifying work is that the solution to the problem of effective use of fixed assets is increasing the production of necessary products to society, improve the impact of existing production capacity and better meet the needs of the population, improvement of equipment balance, reduce production costs, increase profitability, enterprise savings.
On the Russian coal mining companies, compared with similar companies in developed market economies, the coal production cost 1.5-2.5 times higher in resource prices in 2,5-4,8 times lower; during operation of the equipment with the technical capacity of 2-4 times lower than at comparable prices of purchased equipment; Consumption of material and technical resources and energy per 1 ton of coal in 1,83,5 times higher than in similar geological and mining-technical production conditions.
A distinctive feature of the current stage of development of the Russian economy is the problem of the extremely negative status of fixed assets.
In general, the economy is completely worn out 14% of fixed assets, and among the most active parts of machinery and equipment - mentioned figure reaches 22%. And the maximum value indicator full depreciation of fixed assets reached in industries engaged in mining, ie the so-called "earn" industry, which by definition have more than others strive to implement the replacement of fixed assets.
The problem of increasing the efficiency of asset utilization and production capacity of enterprises is central to the period of market relations in Russia. From the solution of this problem depends on the enterprise in the manufacturing, financial condition, competitiveness in the market. Number, cost, quality state, the efficiency of use of fixed assets affect the final results of the economic entity.
The purpose of final qualifying work - to evaluate the technical equipment of the production and to identify ways to improve the efficiency of fixed assets on the example of "Primorskugol" - RU "Novoshakhtinskoye", hereinafter referred to as the Republic of Uzbekistan "Novoshakhtinskoye".
The object of this study is to RU 'Novoshakhtinskoye ".
The subject of the study - the fixed assets of the enterprise.
The methodological basis of the degree study is based on regulatory documents on accounting and economic analysis of fixed assets, scientific works of domestic and foreign scholars on the subject under investigation, EN financial statements "Novoshakhtinskoye" for 2013-2015 years.
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