Theoretical aspects of fixed assets management

The article examines the theoretical aspects of fixed assets management, which constitute an essential element of an enterprise's material and technical base. Fixed assets support the production process and serve as a foundation for achieving the company's strategic goals. Special attention is given to the essence, classification, and structure of fixed assets, as well as their role in ensuring the sustainable functioning of an organization. Approaches to the formation of a fixed assets management system are presented, including their efficient use, modernization, and renewal. Methodological approaches to assessing the efficiency of fixed assets management are analyzed, and ways to improve approaches to their accounting and analysis are proposed. Emphasis is placed on the significance of strategic planning in the process of managing fixed assets, as well as the need to implement modern information technologies for their accounting and control.