Analysis is the main tool for evaluation of an enterprise state and for decision making process according to the results of analysis. The article presents analysis of the level of fixed assets profitability; evaluation of factors, which influence the profitability of fixed tangible assets; analysis of relationship between profitability and other ratios. Authors of the article propose complex profitability analysis of fixed tangible assets approach, which would enable managers to use more effectively fixed tangible assets and make more efficient business decisions.

Keywords: fixed tangible assets, complex analysis, profitability.