According to the modern theory of management control of non-current assets of the enterprise (VA) is an essential element of the whole management strategy, which is implemented by this or that subject, leading economic activity.It is the maintenance of such a regime in which there is a timely update of the financial resources and the required level of efficiency of their use in the interests of business activity.Management policy in this area is being built in several stages, the main ones are:
- analysis of assets, which involves:
a) study the dynamics of changes in the volume of BA, in comparison with the dynamics of changes in the volume of production and sales,
b) studytheir composition and changes in the structure of factors,
c) evaluation of wear VA,
d) determination of the period of turnover and refresh rate VA,
d) evaluation of the effectiveness of using VA.
- optimizing the volume and structure of VA;
- activities for timely updating of VA and the establishment of the cost of renovation;
- managing non-current assets of the enterprise in terms of the search for new ways and reserves to ensure their effective use.
important part of the overall management policy is also an increase in business activity of the company, enterprise or institution.Activities such as management of business activity, is a system of interconnected and interdependent economic processes and indicators that reflect all aspects of economic activity.It can be represented as 3 units - the process of marketing management, production and marketing of these products.Without the analysis and evaluation of consumers, the company will not be able to make accurate as production program.Plans and estimates based on false information, will be of probabilistic nature;they will not have economic value and can lead to "overstocking" products are not in demand.
That's why it can be considered as the management component of which involves management of non-current assets of the enterprise as a whole.Is determined by the fact that, for example, downtime, loss of raw materials (marriage), ineffective use of own and borrowed funds - all this could lead to an increase in enterprise spending, and as a consequence the possibility of reducing profits and of losses.Sales management is to analyze and assess the competitiveness of its products.That is, the study of similar products, the identification of vulnerabilities in order to prevent competitors from the data deficiencies in their products.Development of pricing, including the satisfaction of consumers of different income (production of "economy" - to «vip» class).Another focus is the analysis and evaluation of settlements with customers (consumers).From the velocity of circulation of funds in the calculations depend on the need for financial resources of the enterprise.Less funds deposited in accounts receivable, the faster these funds back into circulation and bring additional revenue.Extension of the turnover of funds in the calculations leads to a shortage of funds, and as a consequence there is a need to attract additional sources of financing, which often are costly loans.
blocks of business activity regulation processes are interrelated and interdependent.On how quality made marketing research depends on the implementation of these products.And demand for goods and services is possible, provided the appropriate output quality.
functions of this type of management is to:
1. setting goals of the enterprise;
2. planning to achieve them;
3. development of standards for the use of resources;
4. creating conditions for the purposes of development of the enterprise;
5. incentives for employees and personnel of the company to achieve its goals and objectives;
6. planning and allocation of resources in space and time;
7. account of progress towards, the analysis and control of deviations.
should be understood that control activity is not limited to the development of measures to address the slow turnover of assets and capital, and includes a huge range of efforts on the interaction of management personnel and production units.
It can also be related to this type of activities, such as management of cash assets of the enterprise, which is part of the functions of asset management.This control is designed to ensure improvement of the investment potential of the enterprise.The main content management serves to maintain the ability of the company to pay off immediately with all existing obligations, ie to ensure solvency.
main goal of such control is the formation of a significant amount of money assets.Management of non-current assets of the company in the context of the task is a necessary tool for maximizing the value of the average balance, because this problem can be solved on the basis of a complex economy and improve the efficiency of all production units and other service businesses.