Topicality of the research is due to the fact that capital assets are essential and particularly important part of any enterprise, without which it is impossible to carry out economic activities. Therefore, to achieve optimal performance of enterprise management it is necessary to raise efficiency of fixed assets. The aim of the article is the search for the optimal structure of assets in the company as an important direction to improve their use. Analyzing, summarizing and systematizing research work of many scientists the nature of assets has been examined, the views of researchers on the classification of the core business have been systematized. In the course of study factors that affect and alter the structure of the main funds have been highlighted. Dependence of improvement the structure of the core business and the growth rate of production and capital productivity, reduction of costs, increase of cash savings has been proved. The main ways of improving the structure of the core business have been determined. Scientific novelty lies in the fact that among the many studies effective directions of improving the structure of fixed assets in the enterprise have been determined with the help of organization and comparison. The study once again proved that the efficiency of enterprises, the growth of revenues, an increase in output depends on how efficiently available means of work are used, on optimizing the structure of assets by increasing the proportion of the active part of fixed assets, the acquisition of high-performance machinery and equipment, their timely updates, reducing the share of unidentified equipment, ensuring proportionality between the shops and sites, reducing unused and unnecessary fixed assets through their sale or lease. Then the success of the enterprise will not have situational character, and will be clearly related to the rational location of assets quality and organization of production. With the improvement of the structure of assets it will be possible to significantly improve business results. Further research should be directed at the quantification of the financial results of the optimization of the structure of the core business.