UDC: 338.32:005
BBC: У291.57-21
Savinov A., Morozova N.
Management of industrial enterprise assets: analysis of its efficiency
Keywords: assets, fixed assets, current assets, asset management, efficiency, analysis of enterprise assets
The essence and classification of industrial enterprise assets are examined in the article, based on the literary sources studied, the purpose and tasks of asset management of an enterprise from the positions of different authors are substantiated. Issues of asset management (fixed assets and current assets) were considered by such scientists as V.V. Kovalev, M.V. Bespalova, G.V. Savitskaya, S.V. Muzalev. It should also be noted that insufficient attention is paid to the problems of asset management in existing scientific research. The methodology for developing and creating effective asset management of an enterprise is practically lacking, the authors mainly consider issues related to the management of capital assets that are part of the company's fixed assets and issues of managing accounts receivable included in current assets. Thus, the issues of improving the efficiency of asset management remain poorly understood and require additional research. To substantiate the directions for improving asset management, indicators were identified that would allow to assess effectiveness of managing fixed and current assets and to develop recommendations for increasing performance efficiency and profitability of an industrial enterprise.
References
- Alekseeva A.I. Kompleksnyi ekonomicheskii analiz khozyaistvennoi deyatel’nosti [Comprehensive economic analysis of economic activity]. Moscow, KnoRus Publ., 2016, 382 р.
- Bespalov M.V., Abdukarimov I.D. Finansovo-ekonomicheskii analiz khozyaistvennoi deyatel’nosti kommercheskikh organizatsii Financial and economic analysis of economic activities of commercial organizations]. Moscow, INFRA-M Publ., 2016, 336 р.
- Kovalev V.V. Finansovyi menedzhment. Teoriya i praktika [Financial management. Theory and practice]. Moscow, Prospekt Publ., 2016, 439 р.
- Morozko N.I. Finansovyi menedzhment [Financial management]. Moscow, Infra-M Publ., 2016, 544 р.
- Muzalev S.V. Kompleksnyi ekonomicheskii analiz finansovo-khozyaistvennoi deyatel’nosti predpriyatiya [Complex economic analysis of financial and economic activity of the enterprise]. Moscow, Infra-M Publ., 2015, 349 р.
- Savitskaya G.V. Kompleksnyi analiz khozyaistvennoi deyatel’nosti predpriyatiya. 7-e izd., pererab. i dop. [Complex analysis of economic activity of the enterprise. 7th]. Moscow, Infra-M Publ., 2016, 608 р.
- Urusova I.N. Effektivnost’ – osnovnaya forma realizatsii ekonomicheskogo interesa predpriyatiya [Efficiency – the main form of realization of economic interest of the enterprise]. Vestnik Chuvashskogo universiteta, 2006, no. 6, pp. 469–474.
About authors
- Savinov Aleksandr
- economics faculty undergraduate, Chuvash State University, Russia, Cheboksary )
- Morozova Natalia V.
- Candidate of Economic Sciences, Associate Professor, Head of Department of State and Municipal Management and Regional Economy, Chuvash State University, Russia, Cheboksary (morozovanw@mail.ru; ORCID: https://orcid.org/0000-0002-7284-7660)
Article link
Savinov A., Morozova N. Management of industrial enterprise assets: analysis of its efficiency [Electronic resource] // Oeconomia et Jus. – 2018. – №3. P. 30-34. – URL: https://oecomia-et-jus.ru/en/single/2018/3/3/.
