OPTIMIZATION OF THE STRUCTURE OF THE MAIN CAPITAL OF AN ENTERPRISE BY INVESTMENT

The article is devoted to the study of the impact of investment activity on the structure of fixed capital of an enterprise and its efficiency. The purpose of the work is to determine the optimal directions of investment to increase the return on fixed assets. The paper analyzes various approaches to the formation of investment policy and their influence on the ratio of active and passive parts of fixed capital, as well as on the processes of its renewal and depreciation. As a result of the study, the key factors affecting the efficiency of investment in fixed capital are identified and recommendations for optimizing the investment strategy of the enterprise are developed. The practical significance of the work lies in the possibility of applying the obtained results to improve the efficiency of fixed capital utilization and, as a consequence, to improve the financial performance of the enterprise.