Audit and economical analysis

Table 64

Key issues of material resources and their efficient use analysis

Topics of the analysis	System of indicators to be studied	Purpose of analysis	The result of the analysis
Objectives of the material analysis and the sources of information	Theoretical and methodological bases of material researches analysis	Describes the description, classification, analysis tasks, sources of information	Modern definition, classification, content, functions, sources of information are described
Evaluation of material resources availability	Material resource provision coefficient	The status, change, dynamics of supply of material resources are assessed	In the case of material supplies, measures are taken to improve it
Analysis of material resources efficiency	Return on material resources, material resources coefficient	Evaluating the effectiveness of financial resources and their impact on the output of the product	Material resources and their efficient use are identified and measures taken
Material Returns Analysis	Rotational coefficients of material resources	Material resources are assessed for their value, their return level, and business activity	The current situation of material resources and its further improvement will be considered

The trends in the analysis of material resources and their effective use are as follows: