ASSESSMENT OF THE CURRENT STATE OF FIXED ASSETS OF INDUSTRIAL ENTERPRISES

The topic of assessing the state of fixed assets of Russian organizations is considered. With a high degree of depreciation of fixed assets, increased investment of funds in machinery and equipment will ensure an increase in the efficiency and competitiveness of Russian organizations. As a result of studying the condition of fixed assets in general and by branches of the economy, and determining the degree of depreciation of production equipment, the problem arises, which consists in identifying types of economic activities with a high risk of reducing the efficiency of the enterprise due to a high degree of depreciation of fixed assets. According to statistical data, the analysis of the industry specifics of the structure of fixed assets, the assessment of risk factors affecting the renewal of fixed assets by type of economic activity, the problem of reducing the rate of renewal of fixed assets of Russian enterprises is determined. Based on the results of the analysis of industry specifics, industries were identified in which the financial condition of the enterprise directly depends on fixed assets. The necessity of developing economically sound methods for choosing optimal ways to upgrade equipment of industrial enterprises of the Russian Federation is substantiated.