ЭФФЕКТИВНОСТЬ ИСПОЛЬЗОВАНИЯ ОСНОВНЫХ СРЕДСТВ: АНАЛИЗ ДИНАМИКИ И ФАКТОРОВ НА ПРИМЕРЕ АО АЛМАЛЫКСКОГО ГОРНО-МЕТАЛЛУРГИЧЕСКОГО КОМБИНАТА Исмоилова Малика Дилшодовна

Аннотация

Efficient utilization of fixed assets is a crucial factor for the financial stability and competitiveness of industrial enterprises. This article analyzes the dynamics and factors influencing the use of fixed assets at the Almalyk Mining and Metallurgical Combine (AGMK) from 2019 to 9M2024. The study applies coefficient, comparative, dynamic, and factor analysis methods to assess efficiency. The results indicate that an increase in asset turnover, a decrease in capital intensity, and growth in return on capital (ROC) reflect improved asset management. However, high depreciation and rising liabilities exert pressure on profitability. Key factors affecting the decline in ROA have been identified, highlighting the need for modernization and optimization of the depreciation policy to enhance long-term efficiency. Keywords: fixed assets, asset utilization efficiency, asset turnover, capital intensity, return on assets (ROA), return on capital (ROC), depreciation, investments, modernization, Almalyk Mining and Metallurgical Combine.