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Development of a fixed asset management system in the context of restructuring of industrial enterprises' production activities

Vol. 30, Iss. 3, MARCH 2024

Received: 30 October 2023

Received in revised form: 23 November 2023

Accepted: 7 December 2023

Available online: 28 March 2024

Subject Heading: INVESTING

JEL Classification: D24, D29

Pages: 557–582

https://doi.org/10.24891/fc.30.3.557

Eduard V. KHLYNIN Tula State University (TulSU), Tula, Russian Federation
hklynin@yandex.ru

https://orcid.org/0009-0003-4761-4958

Leonid A. VASIN Tula State University (TulSU), Tula, Russian Federation
vasin-la@yandex.ru

ORCID id: not available

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

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

Subject. This article discusses the issues of formation of a fixed assets management system for an industrial enterprise in the context of restructuring its production activities.
Objectives. The article aims to develop a system of management of fixed assets of an industrial enterprise, formed on the principle of grouping of operated means of labor, taking into account the functionality of their use.
Results. The article proposes an author-developed system for managing fixed assets in operation in the context of restructuring production activities at an industrial enterprise, as well as a programme for restructuring production activities.
Conclusions. In the context of the transformation of economic relations, one of the important ways to carry out the effective operation of an industrial enterprise is the restructuring of its activities.

Keywords: fixed assets, restructuring, industrial enterprise, functional principle

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