анализ имущества,
анализ активов,
анализ использования активов,
эффективность использования имущества,
управление активами
Abstract
The relevance of the topic. The insufficiently high efficiency of using the property of enterprises in the manufacturing sector of the economy reflects problems in asset management and does not allow achieving strategic development goals, which is especially important for companies in the context of economic sanctions and the adopted policy of import substitution. Goal. Formation of an integrated approach to the analysis of the assets of manufacturing companies for optimal asset management. Methodology. When writing the article, general scientific methods of cognition were used: observation, comparison, description, analysis. In the practical part, statistical data on the profitability of assets, the level of inflation, the share of unprofitable and profitable enterprises, as well as indicators of enterprises in the Kursk region, calculated according to accounting statements, are used. Results and conclusions. The article presents a conceptual model of analytical support for asset management of a production organization and describes it. The content of each of the stages of the analysis of the organization's property is considered and the main problems that are found in the process of analytical support for asset management are identified, as well as measures to eliminate them are proposed. Scope of application. The results of the study can be used in the development of a company's asset management strategy in order to increase the efficiency of its activities.
