Lysenko D.V., Akgün L. ANALYSIS OFTHE EFFICIENCY OF USING ASSETS BASED ON ACCOUNTING

DOI: https://doi.org/10.15688/ek.jvolsu.2021.1.14

Denis V. Lysenko

Candidate of Sciences (Economics), Associate Professor, Department of Accounting, Analysis and Audit, Lomonosov Moscow State University, Tvardovskogo St, 12, Bld. 1, 109074 Moscow, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0002-3773-3158

Leyla Akgün

Doctor of Sciences (Economics), Assistant to the Professor, Department of Business Administration, Igdır University, Prosp. Baglar, Zumrut St, 10, 76000 Igdır, Turkey, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0001-5876-0211


Abstract. Considering the advance of technologies and methods aimed at improving the quality of management of the asset complex, new requirements for justifying the effectiveness of funds invested in assets are constantly appearing, they are constantly evolving and becoming more viable, which determines the theoretical and practical interest in the issues studied by the authors. The main purpose of the article is to offer methodological developments and recommendations for analyzing the effectiveness of the use of the asset complex by a research and production concern on the basis of financial statements, to identify reserves and give recommendations for more efficient usage of resources. The subject of the research is activities of an enterprise related to the management of the asset complex. In addition to the introduction of new methods of economic analysis, the authors also developed a generalized model for managing the asset complex in the form of a software product. This model was applied to two real research and production complexes, one of which is the largest Federal Research and Production Center Closed Joint Stock Company Research and Production Concern (Association) “Energia”. The developed model can be applied with the purpose of effective management of the asset complex by the largest industrial companies. The results of the research presented in this scientific article will allow specialists to improve the quality of analytical work in the field of economic analysis of enterprise assets and the search for reserves for their effective use.

Key words: accounting, analysis, property complex, balance, efficiency.

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ANALYSIS OFTHE EFFICIENCY OF USING ASSETS BASED ON ACCOUNTING by Lysenko D.V., Akgün L. is licensed under a Creative Commons Attribution 4.0 International License.

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