TY JOUR TI RETURN ON FUNDS: THE ESSENCE, FACTORS OF INFLUENCE, CALCULATION METHODS IN DIFFERENT INDUSTRIES, EVALUATION CRITERIA KW return on capital KW fixed assets of the enterprise KW calculation method KW industry KW normative value JO Modern Technologies and Scientific and Technological Progress AU Filimonova, Y.V. PY 2024 IS 2024 PB Federal State Funded Educational Establishment of Higher Education «Angarsk State Technical University»