ESTIMATION OF THE EFFICIENCY OF USING THE CORPORATION'S FIXED CAPITAL

The subject of the research is the financial relations formed by the corporation in interaction with creditors, investors, organizations, institutions and the population in order to attract sources of financing of fixed capital. The aim of the work is to reveal the essence of fixed capital, research of the state of the fixed capital of JSC «Krinitsa» and identification of problems of its financing in the corporation. Research methods: general scientific and formalized - analysis and synthesis, induction and deduction, scientific abstraction, systematization and classification, generalization, graphic, correlation and regression, trend model. Results of the work. The article defines the features of the formation of the structure of fixed capital and the organizational and economic mechanism of the functioning and development of organizations of a corporate form of doing business. Scope of the results. The obtained results of the article can be used in the activities of enterprises, in the educational process of higher educational institutions of the corresponding economic specialization. Findings. Analysis of the structure of investments in fixed assets of JSC «Krinitsa» – the largest representative of the brewing industry in Belarus, in various directions of financing allows us to conclude that it has a tendency to deteriorate. This is due to the fact that in recent years the share of foreign investment has been decreasing, while the share of state support in the structure of financing the sources of attracting fixed assets is increasing. History has proven that private investments are used better than public ones. However, the rational use of fixed capital requires the improvement of financial and investment policy, which is the core of the development of both the corporation and the country's economy as a whole