Theoretical aspects of analysis of the fundamental funds of the enterprise

Modern business conditions require entrepreneurs to quickly respond to changes in the external and, accordingly, internal environment, which directly affects the profitability of doing business and is caused by several factors. Among them, we should single out those that do not depend on the activities of the enterprise, namely socio-economic and political stability in the country, the tax, credit and investment policies of the state, the development of stock and insurance markets, the level of real incomes of the population, demographic trends, and the like. Among the internal factors are the volume and structure of non-current assets (including fixed assets) of the enterprise and, importantly, the cost and structure of their financing sources, the quality of management of both non-current assets and fixed assets, the ability to generate the necessary financial result, and others. The financial results, profitability, competitiveness of products and the enterprise itself depend on the effective use, growth and development of fixed assets. The composition and effective use of fixed assets affects the technical level and quality of manufactured products. A significant part of the resources is spent on the creation of fixed assets at the enterprise. Provision of enterprises with basic production assets in the required quantity and assortment is one of the urgent problems at the present stage of economic development. And also, this is one of the most important areas of activity of any organization. To solve the problems facing the enterprise, it is necessary not only to fully ensure its basic assets, but also to increase the efficiency of their use. These problems are central to the country's economy. Scientific novelty of the research topic. In market conditions, enterprises, at their own expense (profit, loans), make purchases of equipment, machinery, organize the construction of structures and buildings. In order for production to be efficient, fixed assets must be used rationally. The profit of an enterprise, and, consequently, its further development, depends directly on how fixed assets are used. At the same time, the question remains of the correct choice of tools, methods and approaches regarding the assessment of the use of fixed assets of an enterprise or a particular industry.