THE FIXED ASSETS' OPTIMAL SERVICE LIFE EVALUATION TOWARDS THE PROCESS OF THEIR INNOVATIVE RENEWAL
Purpose. The efficiency of the enterprise's financial and economic activity is largely determined by the availability of the necessary production potential, the main component of which is fixed assets (FA). Currently, Ukrainian enterprises are characterized by a high level of FA’s wear and tear, which is the leading factor of low production efficiency. The current situation explains the need for significant changes in the area of updating the fixed assets, and necessitates the development of new methodological approaches and relevant practical recommendations.