Forms of reproduction of fixed assets in the enterprise

The Article is devoted to the forms of reproduction of fixed assets. The process of production in enterprises of all forms of ownership provides for the existence of such an indicator of production as fixed assets. Improving the efficiency of the use of fixed assets of enterprises is one of the main problems in the transition to market conditions of management. The financial condition of the enterprise, competitiveness of its production in the market depends on its decision. The study of this topic is necessary for understanding the essence of fixed assets, their role in social production, for grouping fixed assets by different economic characteristics, for the allocation of active and passive parts of fixed assets, which determines the technical level and production capabilities of the enterprise.