РОЛЬ ВИРОБНИЧИХ ФОНДІВ У ЗАБЕЗПЕЧЕННІ КОНКУРЕНТОСПРОМОЖНОСТІ ПІДПРИЄМСТВА

The article is devoted to the study of the economic role of production assets in ensuring the competitiveness of an enterprise, which is becoming particularly relevant in the conditions of high depreciation of fixed assets in Ukraine and the challenges of the war and post-war periods. The purpose of the work is to analyze the strategic importance of production assets in the formation of sustainable competitive advantages and to identify ways to increase the efficiency of their use. To achieve this goal, the theoretical aspects of the classification of assets, their dual nature as capital and a factor of production were studied, and the relationship between the state of fixed assets and the market positions of the enterprise was analyzed. In the process of the study, it was substantiated that it is fixed assets that form long-term competitive advantages, since they are a key factor affecting production capacity, labor productivity, cost and innovative flexibility. It was determined that the unsatisfactory condition of fixed assets (average depreciation in Ukraine is 57.6 %) increases costs, reduces quality and limits the ability of the enterprise to rapid technological adaptation. A multiplicative model for an integrated assessment of the competitiveness of an enterprise (CS) is proposed, which is based on normalized indicators of the state and efficiency of use of fixed assets (asset return, asset intensity, return on assets, depreciation coefficients, renewal, level of use and share of reserve funds). This model allows for a comprehensive consideration of the interdependence of all factors that affect the stability of market positions. The key problems of the development of production assets in Ukraine are highlighted: critical level of depreciation, investment deficit and insufficient implementation of modern asset management systems. The strategic prospects associated with the modernization of the active part of the assets, digitalization of production processes and ensuring the mobility and security of assets under martial law are emphasized. The proposed practical measures are the basis for the formation of a long-term policy aimed at increasing productivity, reducing costs and strengthening the competitive position of the enterprise.