Анализ на ефективността от използването на дълготрайните материални активи /на примера на недвижими имоти/
Analysis of the Efficient Use of Fixed Tangible Assets /for Example Real Estate/

Summary/Abstract: Real estate operations are among the key industries of the country’s economy as per the 2008 classification of economic activities in compliance with the statistic classification of economic activities used in the European Union. The object of this study covers the opportunities and risks faced by the financial and business analysis of enterprises that possess real estates and the opportunities for improvement of analytical practice. The subject matter of this study refers to the indicators that characterise the efficient use of fixed tangible assets of enterprises that possess real estates and these indicators are bound in different aspects, and namely, the efficient use of fixed tangible assets, their turnover and efficiency of revenue expressed through the amortisation costs of these assets possessed and used by the enterprise. Such binding shows the strength and direction of two factors that influence the change of amortisation attributable to sales revenue of BGN 100: 1) changes in the turnover rate of fixed tangible assets, and 2) changes in the efficient use of fixed tangible assets. The author’s objective is to improve the general methodology for analysis of the efficient use of fixed tangible assets, while considering the specificities of the operations of enterprises operating in the real estate sector.

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