Comparative characteristics of certain methodological approaches to the analysis of fixed assets and efficiency of their use

The article deals with some methodological approaches to the analysis of efficiency of use of fixed assets. Identify the similarities and differences existing in the author's technique. It was noted that some of the tasks that have set themselves the researchers agree, however, analytical tools offered by them are often different, which makes the discussed methodological approaches different from each other. It is caused by the need to choose one or another method depending on the goals and objectives of the study.