Fixed assets has very important role in business. In their reports, companies shows different types of fixed assets with sell purpose, for acquire, own, or do business with. The topic of this work is related to the consideration of the influence of fixed assets on the company business. A motive for writing this paper is deeper consideration and analysis of fixed assets in the business or production cycle. The subject of the work is fixed assets, and the goal is to investigate the impact of fixed assets and its main items on the company's operations. The paper is divided into two larger parts, more precisely, theoretical and practical. The company Podravka d.d. was selected as an example from practice. Podravka has a long tradition of business and a significant role in the domestic market. The company is a producer and as such has a significant share of fixed assets in its balance sheet. The research question of the work is looking for an answer whether in 2022 was a significant impact of fixed assets on the operations of the company Podravka d.d. Also, paper deals with actual accounting policies, accounting methods and research the impact of changes in fixed assets on total assets, operating results and cash flow.