Abstract
The article substantiates the relevance of the analysis of the state of enterprise assets. The essence of the concept of "assets" is determined and the process of the analysis of the assets of the enterprise is characterized. In the course of the study, we developed a structural and logical scheme for assessing the state of the company's assets and formed a model for the process of assessing the state of the company's assets. In order to analyze the state of the company's assets, a group of indicators was formed, in particular, indicators characterizing the state and level of provision of fixed assets, indicators characterizing the efficiency of using fixed assets and indicators characterizing the efficiency of using current assets. The object of the study was the enterprise TEKHNOYUG LLC. In order to analyze the state of the company's assets, an analysis of the state and dynamics of assets, an analysis of the structure of assets, an analysis of the sources of formation of assets, an analysis of indicators of the efficiency of using current assets and an analysis of indicators of the efficiency of using fixed assets were carried out.
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