According to the modern theory of management, the management of non-current assets of an enterprise (VA) is an essential element of the entire management strategy, which is implemented by one or another entity conducting business activities. It consists in maintaining such a regime in which there is a timely update of financial resources and the necessary level of efficiency of their use in the interests of business activities. Management policy in this area is built in several stages, the main of which are:
- analysis of assets, which involves:
a) a study of the dynamics of changes in the volume of VA, in comparison with the dynamics of changes in production and sales,
b) a study of their composition and factors of structural change,
c) assessment of deterioration of VA,
d) determination of the turnover period and the update rate of VA
d) assessment of the effectiveness of the use of VA.
- optimization of the volume and structure of VA;
- Activities for timely updating of IA and determining the cost of this update;
- management of non-current assets of the enterprise from the point of view of finding new ways and reserves to ensure their effective use.
An important part of the entire management policy is also to increase the business activity of the company, enterprise or institution. Such activities as managing the business activity of an enterprise is a system of interconnected 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 analysis and assessment of consumers, the enterprise will not be able to accurately draw up a production program. Plans and estimates based on inaccurate information will be probabilistic; they will not have economic value and may lead to overstocking products that are not in demand.
That is why this management can be considered as a component of activities that involve the management of non-current assets of the enterprise as a whole. This is determined by the fact that, for example, downtime, loss of raw materials and materials (marriage), inefficient use of own and borrowed funds - all this can lead enterprises to increase costs, and as a result, profit and loss can be reduced. Sales management involves the analysis and assessment of the competitiveness of products. That is, a study of similar products, identifying competitors' vulnerabilities in order to prevent these shortcomings in their products. Development of a pricing policy, including the satisfaction of consumers of various incomes (production from “economy” to “vip” class). Another area is the analysis and evaluation of settlements with buyers (consumers). From the speed of circulation of funds in the calculations depends on the need of the enterprise in financial resources. The less funds deposited in the receivables, the faster these funds return to circulation and bring additional profit. The increase in the duration of the turnover of funds in the calculations leads to a shortage of funds, and as a result there is a need to attract additional sources of financing, which often become expensive loans.
Blocks of business regulation processes are interconnected and interdependent. The implementation of manufactured products depends on how well marketing research has been carried out. And the demand for goods and services is possible subject to the release of products of appropriate quality.
The functions of this type of control are:
1. setting goals for the enterprise;
2. planning for their achievement;
3. development of standards for the use of resources;
4. providing conditions for fulfilling the development goals of the enterprise;
5. stimulation of employees and personnel of the enterprise to achieve the goals and objectives;
6. planning and distribution of resources in space and time;
7. accounting for the results of achieving the goal, analysis and regulation of deviations.
It should be understood that activity management does not boil down to the development of measures to eliminate the slowdown in asset and capital turnover , but includes a huge set of efforts for the interaction of management personnel and production units.
The same can be attributed to such a type of activity as the management of monetary assets of an enterprise, which is part of the asset management functions. This management is designed to increase the investment potential of the enterprise. The main content of the management is to maintain the ability of the enterprise to immediately settle all existing obligations, that is, to ensure solvency.
The main goal of such management is to form a significant amount of monetary assets. The management of non-current assets of the enterprise in the context of this task is a necessary tool to maximize the average balance, as this problem can be solved on the basis of comprehensive savings and increased efficiency of all production links and other enterprise services.