Теоретико-методичні аспекти управління основними засобами будівельних підприємств

Abstract

Систематизовано підходи до визначення сутності основних засобів. Визначено, що основні засоби класифікують за характером участі в процесі виробництва, за галузевою ознакою, за використанням, за групами, залежно від впливу на процес виробництва, за джерелами отримання. Узагальнено основні методичні підходи до оцінки основних засобів. Показники, які характеризують стан управління основними засобами, можна поділити на такі групи: забезпеченість підприємства основними засобами; оцінку технічного стану основних засобів; інтенсивність руху основних засобів; оцінку використання активної частини основних засобів; ефективність використання основних засобів; управлінські показники. Визначено перспективи покращення стану управління основними засобами будівельних підприємств.

In the conditions of war, a decrease in the number of available resources, and the growth of global competition, only those producers who are able to effectively use resources, in particular the main means of production, can function successfully. Despite the significant number of developments, it is important to further research issues related to the management of fixed assets of construction enterprises. The purpose of the article is the systematization of theoretical and methodological approaches to the management of the main means of construction enterprises. Approaches to determining the essence of fixed assets are systematized. The systematization of approaches to defining the essence of the concept of "main means" showed that the main means should be understood as means of labour used to influence the objects of labour to obtain the final product. It was determined that fixed assets are classified by the nature of participation in the production process, by industry, by use, by groups, depending on the impact on the production process, by sources of acquisition. Management of the company's fixed assets involves constant monitoring of the existing composition of fixed assets and its comparison with the obtained financial results. Management of fixed assets should be carried out throughout the entire life cycle of the fixed asset object. The main methodological approaches to the assessment of fixed assets are summarized. Indicators that characterize the state of management of fixed assets can be divided into the following groups: provision of the enterprise with fixed assets; assessment of the technical condition of fixed assets; intensity of movement of fixed assets; assessment of the use of the active part of fixed assets; efficiency of use of fixed assets; management indicators. Prospects for improving the state of management of the capital assets of construction enterprises have been determined. Amortization policy is the most effective tool for revitalizing investment processes. Depreciation policy provides a reliable internal source of capital investment financing.