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УДК 4И (англ): 658
ОЦЕНКА ЭКОНОМИЧЕСКОЙ ЭФФЕКТИВНОСТИ МЕРОПРИЯТИЙ, НАПРАВЛЕННЫХ НА РАЦИОНАЛЬНОЕ ИСПОЛЬЗОВАНИЕ
ОБОРОТНЫХ СРЕДСТВ COST-EFFECTIVE ANALYSIS OF MEASURES AIMED AT RATIONAL USE
OF CURRENT ASSETS
Zuzina O.Yu.
(L.N. Krasnova, candidate of economic sciences of Enterprise Economics Department, L.R. Sadykova a senior teacher of Foreign Languages
Department) Almetyevsk state oil institute
The problem of the rational use of current assets occupies an important place in the system of measures aimed at improving the efficiency of the enterprise and strengthening its financial condition.
Economic efficiency of measures for implementation of new technological processes is measured in terms of value and is determined on the base of separate calculations or estimations by comparing the costs of relevant works produced with the use of planned activities or without them[1, с. 152-154]. Cost-effective analysis is carried out with obligatory use of the uniform bring costs and benefits to the same for all variants of date - billing year tp:
эт = рт - зт , (1)
эт - economic impact of events for the billing period; рт - valuation results of the implementation activities for the billing period; зт - valuation of costs of the implementation activities for the billing period.
Economic efficiency appears in the following forms:
- reduction of construction and installation works duration on the object, a stage;
- reduction of labor costs;
- decrease of construction and installation works cost at the expense of materials, basic wage, the cost of machine maintenance, other direct costs, overhead costs[2, с.275-279].
Thus, current assets management is important in solving the key problems of the financial state of an enterprise to achieve an optimal balance between growth, profitability and sustainable solvency.
REFERENCES:
1.V.Ya. Gorfinkel. Enterprise economics. - M.: UNITI-DANA, 2010. - 767p.
2.A.D. Sheremet. Complex analysis of economic activities. - M.: INFRA-M, 2006. - 415 p.
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