%0 Journal Article %T RETURN ON FUNDS: THE ESSENCE, FACTORS OF INFLUENCE, CALCULATION METHODS IN DIFFERENT INDUSTRIES, EVALUATION CRITERIA %A Filimonova, Y.V. %K return on capital, fixed assets of the enterprise, calculation method, industry, normative value %J Modern Technologies and Scientific and Technological Progress %D 2024 %N 2024 %P 1 %I Federal State Funded Educational Establishment of Higher Education «Angarsk State Technical University»