Dynamics of indicators of the efficiency of fixed assets

Indicator	Previous year	Reporting year	Deviation (+, -)
			absolute	relative, %
Scope of production, ths. UAH	989053	978530	-10523	-1.06

Continued Table 4.

The average annual value of fixed assets, ths. UAH	234283	271492	37209	15.88
Yield of capital investments of fixed assets, UAH / UAH	4,222	3,604	-0,617	-14.62
Stock-capacity of fixed assets, hr. / UAH.	0,237	0,277	0,04	+17.13

Analyzing the data table we see, that the scope of production decreased in reporting year (-10523). The yield of capital investments of fixed assets is decreased compared with the previous period (-14.62%). It has negative effect on efficiency of production. Stock-capacity of fixed assets has the negative impact on production to, but in a lesser volume, because it grows not on high level (+17.13%). It's necessary to use fixed assets more efficiency to improving the scope of production

3. Analysis of efficiency of use of labor resources of enterprise

The result of the production process depends on the level of labor productivity, ie the effectiveness of specific labor inputs, which is determined by volume of products produced per unit of time or the amount of time spent on manufactured unit. To analize it we must define the average annual production per worker and the average daily production output by one worker. Analysis of the labor productivity is provided in analytical table (Table 5):

Table 5

Dynamics of indicators of labor productivity

Indicator	Previous year	Reporting year	Deviation (+, -)
			absolute	relative, %
Scope of production, ths. UAH	989053	978530	-10523	-1.06
The average number of workers of the main activity, persons	778	778	0	0
Average annual production output per worker, ths. UAH	1271,28	1257,75	-13,52571	-1.06

The average annual production output per worker is decreased( -1.06). It is a bed change because it means that the same number of workers produce less in reporting year.

4. Analysis of the material resources of the enterprise

The most important indicators that characterize intensity of consumption of inventory is turnover ratio, coefficient of consolidation and the duration of one turnover. Analysis of the material resources of the enterprise provided in analytical table (Table 6):

Table 6

Dynamics of inventory turnover

Indicator	Previous year	Reporting year	Absolute deviation (+, -)
Net income (revenue) from the sale of products, ths. UAH	989053	978530	-10523
Average annual leftover of inventory, ths. UAH	110751,5	84037,5	-26714
Turnover ratio of inventory	8,930	11,644	2,714
Duration of inventory turnover, days	40,312	30,917	-9,395
Coefficient of consolidation of inventory	0,112	0,086	-0,026

Increment of turnover ratio of inventory (2.714) characterizes the relative decrease in inventories, which positive affect the financial condition of the company. Increasing of coefficient of consolidation of inventory (-0.026) has also a positive effect on the activity of the company.

Analysis of generalizing and partial performance indicators of making use of material resources.

To characterize the efficiency of use of raw materials use a system of generalizing and partial indicators, the calculation of which is based on the index of material costs. Generalizing indicators include: material return and materials consumption. They evaluate the effectiveness of material resources usage by enterprise and its structural divisions. Analysis of efficiency of using material resources of the enterprise is provided in analytical table (Table 7):

Table 7