| Annotation: | Methods. The results of the study were obtained by applying scientific research methods, namely: abstraction – to determine the essence of the concepts of «fixed assets» and «management of fixed assets of an enterprise»; methods of analysis, grouping – to systematize scientific and methodological approaches, identify key methods and indicators for assessing the effectiveness of management of fixed assets of an enterprise. Results. The main theoretical approaches to the evaluation of fixed assets are summarized and indicators characterizing the status of fixed asset management are defined, which can be divided into the following groups: availability of fixed assets at an enterprise; technical assessment of the efficiency of fixed assets; intensity of movement of fixed assets; use and evaluation of the active part of fixed assets; expediency and efficient use of fixed assets; indicators used in management activities. The main purpose and tasks of the efficiency of fixed assets management at an industrial enterprise at three levels are highlighted: strategic changes, tactical and operational changes, respectively. Novelty. The scientific novelty of the research results lies in the consideration of a set of methods and techniques of managerial influence that ensure the rate of reproduction in accordance with the development of science and technology, form the optimal structure of fixed assets and ensure the intensification of business processes and allow directing an efficiently organized process of using fixed assets to ensure the production of competitive products in the required volume that meet market requirements in terms of quality. Practical value. The results of the study actualize the business processes inherent in the modern economy, which is increasingly becoming globalized. The identified modern approaches to assessing the effectiveness of fixed asset management allow industrial enterprises to build and implement more efficient business functions. |
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