Комплексне оцінювання ефективності оренди цілісного майнового комплексу виноробної галузі

Abstract

Запропоновано систему показників для комплексного оцінювання ефективності оренди цілісного майнового комплексу: для аналізу фінансового стану орендаря, ефективності експлуатації орендованих об’єктів, ефективності господарської діяльності.

An estimation of efficiency of the use of the leased property is an important task at the lease of integral property complex. The object of lease is a state property and it complicates a task which is put before a leaser. The analysis of the last researches and publications is done according to the theme of research. The use of complex approach for the evaluation of efficiency is suggested in the article. The system of indicators is offered for the complex evaluation of efficiency of lease and includes three directions. These directions are: an analysis of the financial state of a leaser, analysis of efficiency of exploitation of the leased objects, analysis of efficiency of economic activity. For the analysis of the financial state it is suggested to use six indicators. For the analysis of efficiency of exploitation of the leased objects – four indicators. For the analysis of efficiency of economic activity – four indicators. The method of choice of indicators foresees the use of the special indicators of lease. Such special indicators of lease of integral property complex are as follows: the coefficient of fitness, book value, debt on rent, net asset value, remaining of state sources of restoration of integral property complex. Together with the system of indicators of current rating evaluation the suggested system of indicators represents the basic requirements to the leaser of integral property complex and fulfils the requirements of current legislation. This method of the complex evaluation is an effective instrument of current management of the efficiency of use of the lease of integral property complex.