Optimization of management decisions for choosing the strategy of enterprises fixed assets reproduction

Abstract

In most industrialized countries fixed assets dominate in the structure of national wealth. As elements of fixed assets, the authors of this article consider industrial and non-industrial buildings as part of enterprises of the agroindustrial complex. The study of the effectiveness of building restoration shows that the criteria for effective repair and reconstruction of a building are the maximum reduction in physical wear and minimum capital investments. Based on the analysis of defects in building structures found during the determination of the technical condition of buildings of enterprises of the agroindustrial sector, the article formulates the classification of the most frequent defects that reduce the performance properties of fixed assets of enterprises and sets the mathematical dependence of the physical deterioration of fixed assets from the period of their operation correlation regression equation. Based on the carried-out modelling of the intensity of wear, a system for monitoring the technical condition of buildings based on the so-called "controlled operation" of buildings is proposed in order to effectively use depreciation charges to eliminate physical deterioration of buildings. Based on the results of the study of methods for calculating depreciation and regulatory documents governing the respective service life of buildings, a method was developed to optimize the planning of capital investments to eliminate the physical deterioration of the enterprise's buildings as elements of fixed assets. The application of the developed method allows to increase the efficiency of management decision-making by the management of the enterprise, which has an impact on the effectiveness of the finished product output by enterprises of the agroindustrial complex.

Complex approach to organizations’ capital assets reproduction

“…It is well known, that main problems of the buildings technical condition category decrease, which are inherent for many organizations, are: insufficient funding, operation regulations and non-compliance rules, as well as low-level control over the technical condition of the operated building [11]. Therefore, it is obvious that the technical condition control of building structures should be systematic and allow the changes assessment on the basis of quantitative criteria, which are determined though procedures of the structural elements actual strength, stiffness and stability calculation with regulatory requirements compliance.…”

“…The described remote control concept of over the structures technical condition was implemented on the basis of scientific Russian scientists' developments [11,12,13,14,15]. The authors of the article developed a remote monitoring and diagnosis system of the structures and engineering structures state.…”

A Study on Fixed Asset Management of Utilities under the New Governmental Accounting System

“…A the fixed assets of an institution play a crucial role [2][3]. Not only are they a major component of the balance sheet, but they are also directly related to the normal operation and project implementation of Utility A [4]. Therefore, the scientific management of fixed assets is not only related to the financial situation, but also involves the stability and sustainability of the overall operation of the utility A.…”

Depreciation deduction mechanism being in use in the fishing industry and intended for sustainable development of the region

“…The questions of formation of investment sources and development of the mechanism intended for attraction and use of the fish industry in their development become especially important (Wang et al, 2021). There are not enough resources in the banking system for long-term investment at present, and the instruments are needed for at least one year in order to update the production base of fishery enterprises and the implementation of investment (Antonov, 2020;Zamaraev & Marshova, 2020;Baranov et al, 2020;Birjukov et al, 2019;Benetti et al, 2018;Nurullin et al, 2018;Manukhina, 2018).…”