Fair value in accounting and analytical procedures and firm management: methodological aspects

The work is devoted to the study of the problems of evaluating the various components ofproductive capital to optimize its structure, which is necessary to increase the overall efficiency of the production company. The main conclusion is the provision on the need to use the assessment of the elements of the productive capital of the company in the categories of fair value as the most universal category, potentially able to include profitable and comparative approaches, as well as suitable for assessing not only the material component of productive capital, but also information and intellectual property. At the same time, it justifies the need to consider external and internal effects associated with the digitalization of the management of production processes and business processes of companies, as well as trends caused by the development of the green economy.