Niektóre problemy oceny efektywności reprodukcji majątku trwałego przedsiębiorstwa

Abstract

In the situation of growing autonomy of enterprises taking place at present, it becomes necessary to solve the problem of determining the effectiveness of reproduction of fixed assets on the microeconomic scale. The article discusses applicability of the existing formulae for evaluation of effectiveness of capital outlays on the microeconomic scale in an individual enterprise. Detailed studies encompassed the stage of preparing and commissioning investment projects along with effectiveness formulae and recording systems corresponding to them. Against the background of effectiveness formulae analyzed in this way there were discussed problems which should be additionally taken into account in the efficiency analysis of capital outlays efficiency. Conclusions postulated in the article call for further analysis with reference to a full reproduction cycle of the enterprise’s fixed assets.