Critical review of indicators used for asset management efficiency assessment and analysis

The subject of the research is the economic indicators for assessing and analyzing the efficiency of use of fixed assets. The aim of the research is to critically evaluate the ability to adequately assess the real results of economic activity using the economic indicators well-known from published sources. Methodology. The systems of indicators and the tasks of analyzing the efficiency of using fixed assets are identified based on a study of large number of scientific articles. It is noted that researchers, who analyze the efficiency of using fixed assets at an enterprise, formulate identical tasks, use similar terminology, calculate identical indicators, and use similar methods for analyzing the results. Detailed definitions are given for each indicator named in modern sources. The indicators are systematized depending on the objectives of the analysis, with which they are used and presented visually in tabular form. Results of work. It is proved that the indicators used have a number of significant drawbacks. The features of each indicator that do not allow to obtain the correct data for the analysis of the rationality of the use of fixed assets are formulated. Scope of the results. Scientific research of the effectiveness of the use of fixed assets. Conclusions. It is necessary to review the existing indicators used to analyze the efficiency of use of fixed assets in order to assess the possibility of their further use. It is necessary to create a new system of economic indicators that will allow to adequately assess the results of the use of fixed assets available at an enterprise.