+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»






Finance and Credit

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


Eduard V. KHLYNIN Tula State University (TulSU), Tula, Russian Federation


Leonid A. VASIN Tula State University (TulSU), Tula, Russian Federation

ORCID id: not available

Natal’ya I. KOROVKINA Tula State University (TulSU), Tula, Russian Federation


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


  1. Kulikova G.A. [Fixed assets as an object of management]. Bukhgalterskii uchet = Accounting, 2009, no. 13, pp. 67–69. (In Russ.)
  2. Akhmetov L.A., Babich O.V. [Approaches to the study of an industrial enterprise restructuring]. Putevoditel' predprinimatelya = Entrepreneur’s Guide, 2014, no. 23, pp. 8–26.URL: Link (In Russ.)
  3. Nifaeva O.V. [The need to restructure Russian industrial enterprises]. Voprosy ekonomicheskikh nauk, 2007, no. 5, pp. 110–113. (In Russ.)
  4. Kobzev V.V., Izmailov M.K., Skorobogatov A.S. [Methods of managing fixed assets of an industrial enterprise based on the tools of a balanced scorecard]. European Social Science Journal, 2018, no. 6, pp. 142–148. (In Russ.)
  5. Lapshin V.Yu., Khudyakova D.A., Sitnikov A.S. [Modern technologies in increase in effective management of fixed assets of the enterprise]. Vestnik Rossiiskogo novogo universiteta. Seriya: Chelovek i obshchestvo = Bulletin of Russian New University. Series: Human and Society, 2019, no. 3, pp. 42–48. URL: Link (In Russ.)
  6. Livson M.V. Upravlenie osnovnymi sredstvami poligraficheskikh predpriyatii: monografiya [Management of fixed assets of printing enterprises: a monograph]. Moscow, Moscow State University of Printing Arts Publ., 2005, 167 p.
  7. Piontkevich N.S. [The theory and methodology of fixed capital management in organizations]. Journal of New Economy, 2015, no. 5, pp. 38–43. URL: Link (In Russ.)
  8. French C.W. The Treynor Capital Asset Pricing Model. Journal of Investment Management, 2003, vol. 1, no. 2, pp. 60–72. URL: Link
  9. Dzhamai E.V., Zinchenko A.S., Bobrova M.B. [Methods of management of financing in fixed capital of the enterprise]. Vestnik Universiteta, 2017, no. 3, pp. 113–115. URL: Link (In Russ.)
  10. Korovkina N.I., Indan A.A. [Choosing efficient sources of funding for investment activity of industrial enterprises]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2019, vol. 18, iss. 6, pp. 1098–1110. (In Russ.) URL: Link
  11. Khlynin E.V., Korovkina N.I., Zolkina A.A. Substantiation of Economic Effectiveness of Investment Projects. TEST Engineering and Management, 2020, vol. 82, iss. 2-2, pp. 2226–2232. URL: Link
  12. Korovkina N.I., Kul'pina E.I., Melekhina K.V. [The main stages of implementation of the financing mechanism for the process of reproduction of the fixed capital of an industrial enterprise]. Vestnik Altaiskoi akademii ekonomiki i prava, 2020, no. 6-2, pp. 241–246. URL: Link (In Russ.)

View all articles of issue


ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

Journal current issue

Vol. 30, Iss. 3
March 2024