SCIENTIFIC AND METHODOLOGICAL FOUNDATIONS OF INDICATORS FOR ASSESSING THE EFFICIENCY OF FIXED ASSETS UTILIZATION IN CONSTRUCTION ENTERPRISES AND METHODS FOR THEIR CALCULATION

Abstract

This article examines the scientific and methodological aspects of assessing the efficiency of fixed asset utilization in construction enterprises. The economic essence of fixed assets, their role in the production process, and the system of key indicators reflecting efficiency are comprehensively discussed. In addition, the calculation methods used to assess the efficiency of fixed asset utilization are analyzed, and their advantages and limitations are identified. The research findings contribute to improving the efficiency of fixed asset utilization in construction enterprises and to enhancing the methodology for their assessment.