Object: the process of fixed assets management at processing industry enterprises. Purpose: to improve the theoretical and methodological provisions and practical recommendations for fixed assets management at processing industry enterprises. Research methods: comparison, systematization and generalization, analysis and synthesis, system analysis, system approach and system analysis, methods of statistical analysis, generalization, grouping, integral estimation, balanced, coefficient method, abstract-logical method, method of induction and deduction, complex method , method of economic and mathematical modeling, comparison and logical generalization, rating method, graphic method. Improved: scientific and methodological approach to determination of the factors of influence on management of fixed assets use of processing industry enterprises, which takes into account management, organizational, marketing, production, financial factors, investment policy, enterprise image, information support, staff skills, which combined with external factors allows to determine the effectiveness of such management; algorithm for building and implementing a system and mechanism for management of fixed assets use of processing industry enterprises, which takes into account the specifics of enterprises activity, provides analysis of market environment, contains a set of interrelated stages, including forecasting, planning, organization, motivation, monitoring, coordination, control, assessment of results, and which are formed on the basis of observance of system, process, situational, functional, selective approaches; theoretical and methodological approach to assessment of the effectiveness of fixed assets use management at processing industry enterprises, which is based on the use of balanced, integrated approaches, which allows to analyze the effect of the introduction of management tools; model of fixed assets management of processing industry enterprises, which is developed taking into account the interconnected elements, blocks, is a tool for fixed assets management, the practical application of which allows to identify shortcomings, negative trends in management process, to form recommendations for improvement of fixed assets management, to obtain information for further adjustment of management activities; methodical approach to forecasting of the efficiency of fixed assets management at processing industry enterprises, which is based on the use of rating, analysis package and built-in Excel functions and will give an opportunity to forecast the effectiveness of fixed assets management by taking into account the financial condition of enterprise and indicators of fixed assets use; acquired further development: the essence of the concept of “fixed assets management of enterprises”; interpretation of the definition of “management system of fixed assets use of enterprises”; essential content of the concept of “management mechanism of fixed assets use of enterprises”. Scope: processing industry enterprises.
