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

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.