Food Industry <br />Economics

Food Industry
Economics

ISSN Print: 2312-847X
ISSN Online:2411-4111
ISO: 26324:2012

FIXED ASSETS OF THE ENTERPRISE: ASPECTS OF THEORETICAL APPROACHES TO DETERMINATION OF CONCEPT AND EFFICIENCY OF THEIR USE

Stupnytska T.;Gulavska K.I.

Key words: fixed assets;classification of the fixed assets;analysis of the fixed assets of the enterprise;indices of motion of the fixed assets;indices of technical state of the fixed assets;indices of efficiency of the fixed assets

Page: 39-46

Abstract

In the article economic publications on the issues of a concept, classification and efficiency of use of
the fixed assets of the enterprise have been considered. The essence of the category "fixed assets" and their
classification in the economic literature and by normative sources have been determined. The directions of
realization of the fixed assets analysis have been distinguished and indices for realization of the analysis
have been systematized.


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DOI:

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