Methodical approaches to evaluating the efficiency of using major funds on the basis of industrial features

One of the most important factors in increasing production efficiency in enterprises is the provision of their modern fixed assets in the required quantity and assortment and their more complete use. The relevance of the topic of the article lies in the fact that in an organization it is fixed assets that determine the technical and technological level, quality and range of products. In a competitive environment, issues such as fixed assets such as the technical level, quality, and reliability of products are brought to the forefront, which entirely depends on the quality condition of the equipment and its effective use. Improving the technical qualities of the means of labor and equipping workers with them provide the bulk of the growth in the efficiency of the production process. High scientific and technical potential and intensification of activity provide not only profit growth, but also its high quality, which indicates the stability of the business and its lower risk. The article discusses the approaches of various authors to assess the effective use of fixed assets, presents the economic essence of fixed assets of the enterprise, their types, as well as analyzes the methods of analysis and management of fixed assets of the enterprise based on industry characteristics.