Vishnevskaya A. Imperfection of the mechanism of determination of economic expediency of use of the fixed capital stock of industrial enterprises

In the dissertation components and a unique structure of the mechanism of determination of economic expediency of the use of the fixed capital stock of industrial enterprises are suggested and grounded scientifically. The stated mechanism is adjusted to the International Appraisal Standards, the International Financial Statement Standards and the applicable Ukrainian legislation. It develops algorithm of fixed capital assets optimal management oriented on enterprise value maximization, which enables to increase its operation efficiency. It theoretically motivates choice of the value of fixed capital assets and technical approaches to their appraisal for determination of economic expediency their subsequent usage.