ТЕОРЕТИЧЕСКИЕ ПРИНЦИПЫ И МЕТОДОЛОГИЧЕСКИЕ ПОДХОДЫ К ОЦЕНКЕ ЭФФЕКТИВНОСТИ ИСПОЛЬЗОВАНИЯ ОСНОВНЫХ СРЕДСТВ НА ПРЕДПРИЯТИЯХ ЖЕЛЕЗНОДОРОЖНОГО ТРАНСПОРТА
Аннотация
В данной статье исследованы теоретические основы и методические подходы к оценке эффективности использования основных фондов на предприятиях железнодорожного транспорта. В ходе исследования рассмотрена система показателей оценки эффективности основных фонд ов, а также современные методы, применяемые в международной практике, в частности, метод анализа охвата данных (DEA — Data Envelopment Analysis), показатели отдачи, фондоёмкости и фондовооружённости. На примере железнодорожных предприятий Узбекистана опред елены направления повышения эффективности использования основных фондов.
Ключевые слова
основные фонды, отдача фондов, фондоёмкость, эффективность, железнодорожный транспорт, DEA, амортизация, производительность капитала
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