Skorba O. Financial management of main capital assets of an enterprise (on the association "Sumymyasoprom" example)

The dissertation is devoted to the development of scientifically based proposals and practical recommendations concerning the improvement of the mechanism of financial management of the production fixed assets of enterprises in conditions of an economy in the period of transition. The work analyses the efficiency of use of production fixed assets of enterprises, examines the factors influencing the efficiency of main capital assets. The alternative ways of renewing the production capital assets in conditions of economy in transitional period are offered. The analysis of Ukrainian and alternative methods of amortization charging of the main production assets is carried out. The method of charging amortization of the production assets depending on the quantity of the final product has been developed. The ways of improvement of financial management with the purpose of raising efficiency of use of production capital assets have been offered. Key words: capital assets, fixed assets, production assets, circu lation, management, financial management, leasing, production capacity, recoupment (payback).