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Industrial enterprises focused on high-tech production: Current state and development trends

Vol. 30, Iss. 2, FEBRUARY 2024

Received: 30 October 2023

Received in revised form: 29 November 2023

Accepted: 13 December 2023

Available online: 29 February 2024

Subject Heading: INVESTING

JEL Classification: D24, D29

Pages: 370–389

https://doi.org/10.24891/fc.30.2.370

Natal'ya I. KOROVKINA Tula State University (TulSU), Tula, Russian Federation
korovkina-n-i@yandex.ru

https://orcid.org/0000-0002-3057-174X

Dar'ya A. VOROPAEVA Tula State University (TulSU), Tula, Russian Federation
darja.voropaeva@rambler.ru

https://orcid.org/0000-0002-2252-8733

Subject. This article discusses industrial enterprises focused on high-tech production.
Objectives. The article aims to outline the areas for further development of the high-tech manufacturing sector.
Methods. For the study, we used analysis and synthesis, comparison, and grouping.
Results. The article finds that to date there is no consensus on the list of indicators and criteria that characterize high-tech production. The article offers a list of indicators that can help assess the state and determine the further development of high-tech production at industrial enterprises of the Russian Federation.
Conclusions. At industrial enterprises focused on high-tech production, it is necessary to develop a fixed assets management system that will help timely management decisions be made regarding their renovation and modernization.

Keywords: high-tech production, industrial enterprise, fixed assets, capital return, depreciation

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