This article describes the issues of improving the methodological aspects of the analysis of the effectiveness of the use of fixed assets. In particular, the approach was implemented based on detailing the influencing factors in the analysis of the indicators representing the efficiency of the use of fixed assets, the index of fund return and the factors influencing its change. This made it possible to accurately assess the impact levels of each factor on the change of the fundʻs return.

The effective use of irrigated land is an important basis for the sustainable development of agricultural production. Based on this, this article discusses the issues of improving the efficiency of the use of irrigated lands on the example of a specific territory - the Syrdarya region.