Operation and modernisation of fixed assets at machine-building enterprises

Abstract

The article presents the research into the issues of operation and modernisation of fixed assets that is of particular importance in conditions of investment development by machine-building enterprises at the modern stage of the economic development of Ukraine. Investments targeting particular facilities (buildings, transportation means, and equipment) stress the relations between investments and fixed assets. Modernisation seen as improvement of functional features of equipment, taking into account the stimulating factors, helps increase the production quality indicators.