Topical issues of assessing the effectiveness of the use of fixed assets

Fixed assets are the most important component of any process of economic activity of economic entities. Their reliable accounting and timely analysis make it possible to correctly assess the level of technical equipment of the enterprise, its impact on the current volume of output, performance of work or provision of services, thereby ensuring the growth of profitability of production and increasing the competitiveness of the organization itself. This article reveals topical issues of assessing the effectiveness of the use of fixed assets, provides methodological aspects and analyzes the effectiveness of the use of fixed assets on the example of a specific organization.