EVALUATION OF THE FIXED CAPITAL OF ENTERPRISES AND THE MAIN WAYS OF THEIR EFFECTIVE USE

Аннотация

This article describes the issues of the composition, structure, calculation of indicators of the efficiency of the use of capital, fixed assets at industrial enterprises, analysis of the level of their depreciation when using modern teaching methods in accordance with international standards in the context of digitalization of the economy. The article also provides examples of the composition and structure of fixed capital, analysis of their movement, methods for calculating the degree of depreciation of fixed assets as part of capital. The article presents the coefficients that characterize the physical and technical condition of fixed assets, as well as recommendations for the effective use of fixed assets, characterizing the reproduction ratio of fixed assets.