основні виробничі засоби

Purpose. Renewal of fixed assets is the most important factor in ensuring sustainable development and competitiveness of enterprises. The process of updating fixed assets is a fundamental aspect of investment activity, directly affecting production efficiency and long-term growth. The purpose of this study is to develop and analyze a mathematical model that describes the dynamics of equipment replacement, taking into account the growth rates of the cost of fixed assets, their return on investment and service life.

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.