METHODOLOGY FOR CONDUCTING ANALYSIS OF FIXED ASSETS
This article is devoted to the analysis of the methods of analysis of fixed assets. The relevance of the topic is that at present, fixed assets play an important role in the production process. They are an integral part of any enterprise, have a huge impact on the results of economic activity. Therefore, from the correct and effective reflection of fixed assets, many significant indicators of organizational performance, such as the financial position of the organization, competitiveness in market conditions, depend on the reporting. In addition, fixed assets are a kind of material embodiment of progress in science and technology, which, in turn, is the main factor in increasing production efficiency. This is the reason for the need to apply a competent methodology for the analysis of fixed assets.