Економіка підприємства: ефективне використання основних засобів

Abstract

The article analyzes the problem of rational use of fixed assets, as well as ways to improve the use of basic funds by the enterprise. The relevance of the theme of the article is due to the fact that fixed assets are an integral part of any business entity, without them you can not run the business. The aim of the article are recommendations for using ways to improve the efficiency of fixed assets on the basis of a comprehensive analysis of the works of domestic and foreign scientists, whose research is devoted to the study of this problem. The article presents a review of the concept of «fixed assets» by both scientists’ economists and the legal framework.