Reshetyuk G. Efficiency and organisation of utilisation of re-placement of fixed assets for sugar processing en-terprises in Podillya.

3. The thesis reviev issues on methodology and practice of efficient utilization and organization of replacement of fixed assets for sugar processing enterprises in Podillya. The thesis analyses methods of replacement and efficient utilization of fixed assets, concept of fixed assets replace-ment and utilization, improvement of structure and in-vestment policy, determines practical ways of finance im-provement. Results of this investigation are utilized by As-sociation "Ukrtsugar" (Ministry of agriculture and Pro-duction Complex of Ukraine), as well by Department of Economy and Law of Ukrainian State University of Food Technologies and agricultural colleges in training course "Economy of Enterprise"