MODERN METHODOLOGICAL APPROACHES TO THE ANALYSIS OF EFFICIENCY OF USING THE FIXED ASSETS OF ENTERPRISE

Introduction. The long period of use of fixed assets was a weak link in the management of enterprises due to extensive management methods, outdated methods of performance analysis. The search for new directions and approaches to analysis in this area is of great importance due to the possibility of identifying new aspects of performance that can be evaluated and improved. The quality of the analysis of the efficiency of the use of the company's fixed assets also depends on the availability of initial evaluation information, which makes it possible to expand the scope of research of certain indicators in the specified direction. Establishing new features of the formation of the efficiency of the use of this type of assets allows, based on the identified problems, to formulate directions for improvement in this area. At the same time, in the modern conditions of the development of the digital economy and the guide to sustainable development in the economic, social, and ecological direction, special attention is needed to create such methods and evaluation indicators that would take into account the use of the company's fixed assets in view of the indicated trends. Purpose of the study is the systematization of modern methodological approaches in relation to the analysis of the efficiency of the use of the company's fixed assets. Materials and methods. The following list of materials was used in the research, which made it possible to realize the established goal of the article, in particular, scientific and practical works in which the research of the specified problem was carried out (the works of foreign and domestic scientists who highlighted methodological aspects in the specified direction). The methodological basis of the mentioned study includes approaches and methods that provided a comprehensive study of the assessed issue. Namely, with the help of a complex approach, the main approaches that have been formed at the current stage have been taken into account, including those that are traditional, but new ones that are gaining popularity are also used. With the application of the method of systematization, a list of positions of scientists regarding the main directions of analysis of this field was established. Comparative analysis was used to compare the provisions of the researched approaches regarding the structure and components of the methodological support of the specified direction.