Management of non-current assets of the enterprise and its business activity

According to modern management theory, the management of non-current assets of an enterprise (IA) is an important element of the entire management strategy, which is realized by one or another entity that conducts economic activity. It consists in maintaining a regime in which timely renewal of financial resources and the necessary level of efficiency of their use in the interests of business activities. The management policy in this area is built in several stages, the main of which are:

- analysis of assets, which involves:

A) studying the dynamics of changes in the volume of VA, in comparison with the dynamics of changes in production volumes and sales of products,

B) investigation of their composition and factors of structure change,

C) assessment of the wear and tear of VA,

D) determination of the period of turnover and the rate of renewal of the IA,

E) assessment of the effectiveness of the use of IA.

- optimization of the volume and structure of the VA;

- activities to timely update the IA and determine the cost of this update;

- Management of non-current assets of the enterprise in terms of finding new ways and reserves to ensure their effective use.

An important part of the whole management policy is also an increase in the business activity of a firm, enterprise or institution. Such activities as management of business activity of the enterprise, is a system of interrelated and interdependent economic processes and indicators that reflect all aspects of economic activity. It can be represented in the form of 3 blocks - the process of managing marketing activities, production and marketing of manufactured products. Without the analysis and assessment of consumers, the enterprise will not be in a position to make an exact production program. Plans and estimates based on inaccurate information will be of a probabilistic nature; They will not have economic value and can lead to "overstocking" of products not in demand.

That is why this management can be considered as a component of the activity, which presupposes management of non-current assets of the enterprise as a whole. It is determined by the fact that, for example, downtime, loss of raw materials and materials (marriage), ineffective use of own and borrowed funds - all this can lead enterprises to increase costs, and as a result, profit may decrease and a loss may result. Sales management involves the analysis and assessment of the competitiveness of products. That is, a study of similar products, identifying the vulnerabilities of competitors in order to prevent these shortcomings in their products. Development of pricing policy, including satisfaction of consumers of different incomes (production from "economy" - to "vip" class). Another direction is the analysis and assessment of settlements with customers (consumers). From the speed of circulation of funds in the calculation depends the need of the enterprise for financial resources. The less money is deposited in receivables, the faster these funds are returned to circulation and bring in additional profits. The increase in the duration of the turnover of funds in the calculations leads to a shortage of cash, and as a result, there is a need to attract additional sources of financing, which often become expensive loans.

The blocks of business regulation processes are interrelated and interdependent. On how well the marketing research is carried out, the realization of the produced products depends. And the demand for goods and services is possible provided that products of appropriate quality are produced.

Functions of this type of management are:

1. setting the objectives of the enterprise;

2. planning their achievement;

3. development of standards for the use of resources;

4. ensuring conditions for the fulfillment of the enterprise development goals;

5. To stimulate the employees and staff of the enterprise to achieve the set goals and objectives;

6. planning and allocation of resources in space and time;

7. taking into account the results of achieving the goal, analyzing and regulating deviations.

It should be understood that the management of activity is not limited to developing measures to eliminate the slowdown in the turnover of assets and capital, but involves a huge complex of efforts to interact with managerial personnel and production units.

The same can be attributed to this type of activity, such as the management of the monetary assets of the enterprise, which is part of the asset management functions. This management is called upon to ensure the increase of the investment potential of the enterprise. The main content of the management is the maintenance of the enterprise's ability to immediately settle with all the existing obligations, that is, ensuring solvency.

The main goal of such management is to form a significant amount of monetary assets. Management of non-current assets of the enterprise in the context of this task is an indispensable tool for maximizing the average balance, since this task can be solved on the basis of comprehensive savings and improving the efficiency of all segments of production and other services of the enterprise.