Object of research: the process of utilizing and revitalizing fixed assets in industrial enterprises; Objective: further development of the theoretical and methodical creation of practical recommendations regarding the formation of a management system to utilize and revitalize fixed assets (FA) in industrial enterprises; research methods and apparatus: abstract logical method, system approach, analysis and synthesis, structural and logical analysis, statistical analysis, questionnaire, factor analysis, typology; theoretical and practical results: the creation of a management system for utilizing and revitalizing FA in enterprises as a center that is responsible for all spending related to the FA; methodical provisions of the cost-effective measures in managing FA based on the indicators of the effectiveness in utilization of the FA and its revitalization - the funds cost-base coefficient and applications of the factor-based analysis of managing all spending related to the FA; the classification of the types of fixed assets based on the characteristics of their usage, in which, FA that are stored, are suggested to substitute with the following groups of: current FA that are not in use; non-current FA that are in reserve due to a variety of reasons; cost-effective, methodical measures for utilization of FA based on discounting the cost of the indicators for the most efficient use of funds (return on fixed assets); forming consistent core characteristics in the category “fixed assets”, which will define the allowance due to utilization of the following factors such as: gradual transfer of the value of FA at the cost of the finished product, the time of its functioning, location, causes of wear, functioning in phases of production, advance payments, participation in a production process, division of the cost of the FA in two parts, the requirements of their replacement due to wear; the new classification of the types of FA spending in comparison to the existing, groups spending of FA based on the following: industrial resource based spending; the stage of the life cycle of the FA; subjects of FA in bookkeeping; groups of FA that are taxable; keeping a record of spending FA; a source of and an ability to reimburse spending associated with operating a FA during the accounting period, influence of the operations spending on the FA with respect to net value; the characteristics of participation in the production process; production, technological, managing, and aging method of the FA; industrial, technological, managerial, age structure of health care, the degree of implementation: design implemented in practice by "Ukrspetskonstruktsiya" of PA "PMZ them. AM Makarov "and the learning process of the Dnipropetrovsk National University. Oles Gonchar in teaching courses "Economics machine-building enterprises", "Economics and Organization of Production," "Management" Scope: process management and updating of fixed assets of enterprise engineering.
