THE IMPACT OF THE EFFICIENCY OF MAINTAINING AND USING THE ACCOUNTING OF FIXED ASSETS IN ENTERPRISES ON THE COST OF PRODUCTION OF PRODUCTS

This article provides a detailed analysis of the theoretical and methodological foundations of fixed asset accounting at enterprises, explaining their economic nature, classification, valuation methods, and accounting procedures. It also provides a scientific justification for depreciation policy, the advantages and disadvantages of depreciation methods, and their impact on product cost formation. The article examines key economic indicators for assessing the effectiveness of fixed asset use, including asset return, asset capacity, capacity utilization rate, and other analytical criteria, and identifies their impact on an enterprise's financial performance. Scientific data demonstrates that rational and efficient use of fixed assets is an important factor in reducing product costs, optimizing fixed costs, and enhancing competitiveness.