Return On Assets

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 study aims to determine the relationship between the integrated ESG index and the company's financial performance. Based on the set goal, our tasks were: the approbation of the toolkit to confirm the hypothesis regarding the presence of a positive relationship between the ESG index and the company‟s return on assets (ROA). Also, we seek to confirm or refute the hypothesis that companies with a higher return on assets more often implement initiatives based on ESG principles and are more socially responsible market participants than their competitors.

Purpose – It consists in generalizing the system of financial monitoring of working capital, aimed at improving the efficiency of its use in industrial enterprises of Ukraine (on the example of PJSC Ukrnafta) and developing methodological approaches to forming a working capital management system in a market economy, the implementation of which will help ensure the competitiveness of economic entities.