# 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

DOI: 10.15673/fie.v9i2.641 (eng)

• T. Stupnytska
• K. I. Gulavska

Аннотация | Полный текст: In the article economic publications on the issues of a concept, classification and efficiency of use ofthe fixed assets of the enterprise have been considered. The essence of the category "fixed assets" and theirclassification in the economic literature and by normative sources have been determined. The directions ofrealization of the fixed assets analysis have been distinguished and indices for realization of the analysishave been systematized.

Ключевые слова:

• 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.