Formation of an algorithm for tactical management of fixed assets of an industrial enterprise
Автор: Korovkina N.I., Batistova E.K.
Журнал: Вестник Алтайской академии экономики и права @vestnik-aael
Рубрика: Экономические науки
Статья в выпуске: 11-2, 2021 года.
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The article assesses the currently existing methods and methods of tactical management of fixed assets of an industrial enterprise, attempts to systematize them and suggests the formation of an algorithm for tactical management of fixed assets of an industrial enterprise. Tactical management of fixed assets is based on the analysis of their indicators at the following stages of the movement of fixed assets of an industrial enterprise: determining the interaction of management participants; building effective management solutions to achieve current goals; establishing organizational rhythm and control; analyzing the internal environment of an industrial enterprise. At the same time, the movement of fixed assets provides for the receipt, internal movement and their disposal. Then it is necessary to study the movement of fixed assets and the level of security with them. To do this, indicators are determined (in dynamics), which give a generalizing current assessment of the movement of the main assets of an industrial enterprise. This makes it possible to make effective management decisions in a timely manner on the renewal of fixed assets, their disposal, and, if necessary, on their conservation and restoration. After monitoring the movement of fixed assets, an assessment of their technical condition should be carried out and, if necessary, sources of financing for renewal should be selected. Then it is necessary to estimate the extensive loading of the equipment based on the balance of its working time with the use of the utilization factor. The proposed approach makes it possible to identify the “bottlenecks” in the tactical management of the main facilities and to propose corrective actions in a timely manner, which contributes to improving the efficiency of the industrial enterprise as a whole.
Fixed assets management, tactical management algorithm, movement of fixed assets
Короткий адрес: https://sciup.org/142230863
IDR: 142230863 | DOI: 10.17513/vaael.1938