In a market economy, especially in the crisis times, when the global markets reduced the demand for products, the recurring problem of financial resources’ shortage, a high level of physical and moral equipment deterioration due to the lack of uniform rehabilitation. The goal is to use the company fixed assets more efficiently, so the actual problem is the analysis of the technical condition of vehicles and equipment, identify the most important factors that influence the change in the level of the core entities. The creation of new enterprises for processing agricultural products provides new approaches to the study of individual economic categories. They themselves include the category. The actual problem is to determine the effectiveness of fixed assets in the business of processing of agricultural products based on evaluation of their technical condition. For the reliable analysis of state property and equipment in processing plants, we believe that the significant group of technical and economic parameters, and consider them in detail.

To ensure the basic means of production it is important to study their condition, performance management and efficiency, which is an important factor in increasing the efficient operation of the enterprise.

In the face of fierce competition there is a significant need to find new ways to reduce production costs, and thus - to provide the required number of maximum possible profit. In this context, the effective use of available resources in the company, their correct evaluation on growth yield of enterprises, enhance the competitiveness of products in the domestic and global markets, providing the industry's development.

In the article the current methodological and practical approaches to the assessment of property and equipment for meat processing enterprises allocated their main advantages and disadvantages, and ways to address them. The opinions of economists regarding certain issues are considered. The stages of economic analysis, the plant and the equipment at the meat processing plants, as well as performance evaluation system management. The systematized indicators are used for the plant and equipment study and are an active part of the management process. Based on the research summarized that the main control means includes a set of parameters, namely, the performance and efficiency of reproduction, which serve as the basis for the implementation of current goals and operational objectives.

The author highlights the main stages of the economic analysis of property and equipment meat processing plants that will allow to analyze effectively the object of study. By teaching methods result summary analysis of fixed assets of the company are: methods of systematization of the results, their grouping and summarizing, identifying missed opportunities and calculating the volume of untapped reserves, identifying trends and developing economically sound measures to improve the efficiency of decision- making and control their use.

The analysis and the balanced scorecard efficient operation of meat processing plants will enable the implementation of a detailed and accurate assessment of current conditions. The important aspect in the development of indicators is to determine the stage of economic analysis of fixed assets, which forms the basis of methodological and practical approaches to assessing performance. Economic indicator should be considered as the complex management system for the study which has an impact on all the levels of the company. The systematization proposed a set of indicators affect and the structure of business processes, it provides maximum effectiveness.

Key words: systematization, indicators of reproduction, efficiency of usage, estimation and condition of fixed assets, management process, capital equipment status, capital productivity, capital intensity, profitability.