The article is devoted to the formation of approaches to the development of an innovative model of management of the efficiency of the use of fixed capital of an enterprise in modern economic conditions. It is proposed to group indicators that characterize the functioning of domestic enterprises into components, in accordance with the production, innovation and management potential of the enterprise. A tabular method is used to group indicators. Such generalizing indicators can be the basis for choosing directions of effective management of fixed capital. It is noted that the production potential of an enterprise, as follows from the above grouping, includes three components: production, personnel and financial. Based on the proposed grouping of indicators, a methodology for a comprehensive assessment of the production potential of an enterprise is proposed. The methodology for determining the level of production potential of enterprises includes three stages. Stage 1 – determination of the level of production potential of enterprises and its characteristics. Stage 2 – development of generalizing and private indicators for assessing the efficiency of the use of production potential by type. Stage 3 – determination of threshold values of indicators taking into account the already identified levels of production potential. An algorithm for managing the efficiency of fixed capital of an enterprise is proposed, which allows for the selection of alternative options for optimizing the composition and structure of fixed capital in order to increase the intensity of its use by including an innovative component in its composition. The algorithm is presented in the form of a diagram. It is determined that the innovative model for managing the efficiency of fixed capital of an enterprise is the optimization of its composition, structure and integrated assessment of the efficiency of its use by organizing production on the basis of managerial innovations. A model is proposed that is based on optimizing the composition and structure of fixed capital, which ensures its efficiency not by increasing fixed assets, but by their qualitative renewal and increasing the share of intangible assets in the non-current assets of the enterprise.
Yudina et al. (Wed,) studied this question.