Ageenko Vladimir Andreevich

in this work, a brief overview of the essence of fixed assets the structure of fixed assets, given their classification. The article presents the systematization of the concept of «basic production assets» company. The main characteristics of the basic production assets, identified ways of improving. The paper also describes the main indicators of efficiency of use of fixed assets, their depreciation and amortization, the law of reproduction of fixed capital. Also at the end of the written article presents the findings on the topic of this research.

in this paper, the essence of the circulation and turnover of capital is revealed in the form of a brief review, the formula of capital movement is presented, the stages of capital movement and the time of capital turnover are described.