Abstract
The article offers a methodic approach to the solution of the issue of main stock usage effectiveness index definition. Traditionally the main stock usage effectiveness calculation is carried out by balance and residual values. This approach in whole ignores (except for two coefficients) the wearing-out of main stocks and tortures the real view of their actual condition. In connection with this, in some oil-gas production boards (OGPB) of «Azneft» PU was conducted a comparative analysis of index system of usage effectiveness of main stocks that have been calculated by balance and residue values. The investigations have a great theoretical significance and in practice may be applied by OGPB in the analysis of enterprise industry activity.
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