Evaluation of return on the use of fixed assets

Subject. The article substantiates and develops a new method for assessing the economic performance of fixed assets. Objectives. The aim is to develop a method for assessing the return on the use of fixed assets enabling to correctly assess the balance between resources invested in fixed assets and the conditional return on resources generated by these assets. Methods. The study relies on methods of analysis, synthesis, comparison, abstraction, specification, and generalization. Results. We reviewed the existing methods for assessing the return on the use of fixed assets, underpinned a new method, enabling to reveal an adequate ratio of invested and repaid resources spent on fixed assets. The paper offers a new way to assess the return on fixed assets utilization, which meets the management objectives that are achieved through economic analysis. The offered method provides reliable information about the real ratio of investments in fixed assets and the result from their utilization. Conclusions. The new methodological solution helps calculate the return on fixed assets utilization. It has certain advantages, like comparability of factors used and correlation of investments in a particular type of resource and results from its use.