Finanse, Rynki Finansowe, Ubezpieczenia

The analysis of collections of technical, economic, financial, organizational and social factors affecting the rationality of managing fixed assets indicates that they are interrelated and never affect the change in the conditions for managing fixed assets individually. Each of them influences the remaining factors, being at the same time under their influence. Often this interaction is multi-directional and proceeds with varying intensity, or overlaps. Efficient organization and effective management of them constitute an important requirement for the proper functioning of economic units. The broadly understood economy of fixed assets includes all technical, organizational and record matters related to its acquisition, exploitation, use, liquidation and renewal (reproduction) and trade in it. The goal of fixed capital management is to perform such activity, which with the least consumption of this resource allows to achieve a specific economic effect in the form of increased production and reduction of own costs. Economics of exploitation is an important element that determines the survival and correct functioning of the entire enterprise. Efficiency is closely connected with the operation, and as a result with reliability, quality and durability, because the reliability and durability of fixed assets is combined with the costs of use. It is assumed that the characteristics of the economics of the operation of fixed assets are the effect of reliability and durability indicators on the formation of costs incurred for servicing and repairing assets, in order to maintain the required technical condition. An important problem discussed in the work is the increasing dependence of technical and economic properties of assets on the progress of technical and technological progress.