Analysis for fixed assets as a factor in optimizing production processes of a meat processing plant: identifying reserves for improving efficiency

This article examines the theoretical foundations and practical aspects of fixed asset analysis as a key factor in improving production process efficiency and competitiveness at meat processing plants in a dynamically changing environment. The empirical basis for the study is formed by the financial statements of Syzran Meat-Processing Plant, JSC for the period 2022–2024, which allows tracking the dynamics of changes and assess long-term development trends at the enterprise. The assessment of the structure, condition, and efficiency of fixed assets was conducted. The comprehensive economic analysis revealed significant potential for increasing capital productivity and optimizing asset depreciation management. The factor analysis methods were used to identify the factors that have the greatest impact on fixed asset productivity. Based on the obtained results, specific recommendations were developed for improving the fixed asset formation policy at meat processing plants and increasing their efficiency, which have practical significance for strategic planning and management decision-making at enterprises in the industry. The findings are valuable for managers and specialists at meat processing plants focused on enhancing their competitive position and business sustainability in an uncertain environment.