UDC 658.012.16
O. V. Pyrog,

Doctor of Economics, Professor

K. P. Stelmakh
Assistant Lecturer,
Lviv Polytechnic National University

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 enter¬prises 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.
Key words: modernisation, fixed assets, fixed assets operation, life cycle of fixed assets, factors of modernisation, improvement of fixed assets, machine-building enterprises, depreciating of fixed assets.

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