The book "Efficiency of using fixed assets (indicators, factors, incentives)", created by the team of authors, is a deep and comprehensive study devoted to one of the key topics in the field of economics and management - efficiency of using fixed assets. This work will become an indispensable assistant for students, graduate students, teachers, as well as practitioners in the field of finance and management .. From the first pages, the reader is immersed in the world of economic realities, where fixed assets play a central role in the activities of enterprises. The authors do not just outline theoretical aspects, but also offer practical recommendations that will help optimize the use of resources. The book covers a wide range of indicators that allow you to assess the effectiveness of working with fixed assets, including such important aspects as depreciation, profitability and performance. One of the strengths of this publication is its structure .. The authors consistently consider the factors influencing the effectiveness of the use of fixed assets, and offer the reader unique incentives to improve this very efficiency. This makes the book not only a theoretical manual, but also a practical guide that can be applied in real life. Who can be interested in this book? First of all, it will be useful for students of economic and managerial specialties who seek to deepen their knowledge in the field of financial analysis and asset management . It will also be an excellent resource for practicing economists, accountants and managers who want to improve their skills and learn how to more effectively use the resources of their companies. Adult readers interested in optimizing the business and improving its competitiveness will also find this book a lot of useful. The topics raised in the book cover not only economic aspects, but also social ones, which makes it especially relevant in the modern world, where every company strives for sustainable development. The authors emphasize the importance of an integrated approach to the management of fixed assets, which implies not only financial, but also organizational, technological and human factors. The style of presentation of the book is clear and accessible, which makes it easy to assimilate even the most complex concepts. The team of authors includes experts in the field of economics, which gives the work additional value. Each of them brought to the book its own unique view of the problem, which makes it multifaceted and interesting. If you are looking for literature that will help you understand the issues of effective management of fixed assets, then “Efficiency in the use of fixed assets (indicators, factors, incentives)” will be a real find for you. This book will not only enrich your knowledge, but also inspire new ideas and solutions that will help you in your professional activities. In conclusion, it is worth noting that this publication can become the basis for further research and discussions in the field of asset management. It emphasizes the importance of constant analysis and optimization of resources, which is the key to the successful functioning of any company. Do not miss the opportunity to get acquainted with this important work and discover new horizons in the world of economics and management!