Stelmakh K. Modernization of fixed assets by enterprises in conditions of the investment development

The object of the research is the processes of modernization of fixed assets by enterprises in conditions of the investment development. The research aims to the development of theoretical foundations and practical recommendations of modernization of fixed assets by enterprises in conditions of the investment development. The author used such methods as: analysis and theoretical generalization, systematization and grouping, correlation-regression analysis, systematization and generalization, establishment of the internal norm of profit and "Portfolio" method, analysis and synthesis, etc. The theoretical value of the thesis refers to the study of the theoretical principles of modernization of fixed assets by enterprises in conditions of the investment development. Scientific novelty of the results: for the first time it was proposed to use an integral indicator of economic efficiency of modernization of fixed assets; the components and factors of influence on investment development, the position on estimation of investment modernization of fixed assets of machine-building enterprises, factors of investment modernization of fixed assets; the concept of "investment modernization" and the classification of fixed assets have been developed by introducing the classification mark "by weight".The subject of research refers is theoretical and methodological principles of the modernization of fixed assets by enterprises in conditions of the investment development. Author’s recommendations are used during the modernization of fixed assets by enterprises in conditions of the investment development. The sphere for the use of author’s recommendations is machine-building enterprises.