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

Abstract

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.