Eficienţa utilizării imobilizărilor
The Efficiency of Fixed Assets Utilization

Summary/Abstract: Within each enterprise the emphasis lies on the utilization of the fixed capital with an increased economic efficiency to express the interaction between the quantity and the quality of the fixed capital as generating elements of economic effects and also the structure of these effects. The structure of fixed assets accomplishes an important function within the analysis of their general efficiency, as well as their overall activity, with the purpose to concentrate efforts towards those categories of fixed assets directly participating in the achievement of the finite products, works, services etc. Such a structure is defined as the technological capacity of the fixed capital. The state of fixed assets can be characterized by means of the following indicators: the degree of depreciation, the degree of renewal

• Details
• Contents