Нормативне забезпечення використання основних фондів підприємств автотранспорту

Abstract

The article defines the normative and methodological bases for the definition and interpretation of individual performance indicators for the use of fixed assets of road transport enterprises. The problem of functioning and use of fixed assets of road transport enterprises is raised and solved. Measures for more efficient use of fixed assets of road transport enterprises are considered. The modern approaches to the efficiency of the use of fixed assets are defined and presented and the indicators are selected. The more rational variants of calculation of the coefficient of use of the equipment at the enterprises of motor transport are resulted. The paper identifies the relationship between the main indicators of operation and use of fixed assets of the enterprise - the return on assets and the coefficient of use of equipment. The methods of estimation of the use of equipment are analyzed, the main disadvantages of the given methods of determination of analytical indicators are established. The use of equipment for maintenance of road transport on the example of dealer service stations is investigated. This article provides tables of actual performance and illustrates a diagram of the use of maintenance equipment at a real dealer service station. The basic work of the master at the service station is shown and substantiated. The main reason for not meeting the requirements of regulatory documents and car manufacturers is stated. It is established that the actual utilization rate of the equipment does not meet the norms downwards. It is established that the reason for this is the insufficient quality of the organization of the production process, namely - the presence of unproductive downtime. The causes of unproductive downtime were found to be reduced productivity, short shutdowns while waiting for resources, idle equipment. Thus, it can be concluded that there is a close relationship between the return on assets and the utilization rate of production equipment, which characterizes the degree of productive use of the active part of production fixed assets. Therefore, we consider it desirable that further work be undertaken to improve the mechanisms for regulating labor costs and the use of equipment at road transport companies and dealerships.