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THE NEED FOR MANAGING THE FIXED ASSETS OF INDUSTRIAL ENTERPRISES
IN ACHIEVING THE GOALS OF SUSTAINABLE DEVELOPMENT
Musayeva Jamila Karomatovna
Senior Lecturer of the Bukhara State Technical University
Abstract:
The article considers the need for managing the fixed assets of enterprises in the
context of economic integration, as well as in achieving the goals of sustainable development,
the features of the structural composition of the fixed assets of enterprises. Reflected, proposed
and assessed the coordination of the management of fixed assets at the enterprise, contributing to
the development of the economy of industrial enterprises of Uzbekistan in the sewing industry.
Keywords:
management, improvement, goals, fixed assets, investments, structure, technology,
renewal, return on assets, efficiency, proposals, result.
Introduction.
The world order is undergoing a profound transformation. Disruptions in the supply
chains of goods and services, a decline in international trade, a reduction in investment flows and
an increase in the number of climate disasters clearly demonstrate how unstable and fragile the
situation is. In order to achieve international and national sustainable development goals, it is
necessary to regulate actions related to the management of the main assets of industrial
enterprises in the regions.
As the President of our country Sh.M. Mirziyoyev noted; "Soon we will introduce
completely new approaches to the system of industrial zones." By 2030, we have set ourselves
the goal of doubling the income of our population and joining the ranks of countries with above-
average incomes. We will consistently continue the processes of deep transformation of the
economy, the creation of a favorable investment and business environment, high added value in
industry. Investors with their most advanced technologies and experience, new proposals and
approaches only push us forward.[1]
Object of research.
The assets of an enterprise are the property resources that it owns and uses in production
activities, to generate profit, develop business, and to achieve the goals of sustainable
development in society. They may not have a tangible form, be presented in the form of cash in a
current account or in the form of some object.[2]. Enterprises have the right to use assets that the
enterprise has leased and uses to generate profit. They may or may not belong to the enterprise
by right of ownership, but they bring it income. Asset management is relevant for any enterprise
and the achievement of the goals of sustainable development of the economy as a whole. At the
same time, assets must meet the following requirements: Participate directly or indirectly in the
main activities of the enterprise and generate profit, have a cost estimate, belong to the enterprise
by right of ownership (in the case of leased assets - by right of use), enterprises can exercise
control and management of assets. The object of the research article is the management of the
main assets of enterprises in achieving sustainable development goals.
Theoretical and methodological foundations of the article topic.
Specific ways of transition to a socially oriented market economy in the Republic of
Uzbekistan, developed by the President of our country Sh.M. Mirziyoyev, and scientific works
on the economics of the enterprise. The basis for this were the decisions taken on the
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development and construction of a diversified economy, as well as scientific work carried out by
foreign and domestic scientists.[1]
The article uses the following methods: assessment, statistical and economic analysis,
mathematical calculations, comparison, multivariate analysis and index method, generalization,
logical and comparative analysis.
Level of study of the topic.
Issues of asset management, including basic production assets and equipment, have
always received much attention in the economic literature. Research in this area was carried out
by foreign scientists J.Klark, L.Valras, I.Fishyer, McConnell, Brue, J.Klark, L.Valras, I.Fishyer,
Russian scientists: V.Ya. Gorfinkel, prof. V.A. Shvandar, O.I. Baskakova, L.F. Seiko, A.D.
Sheremet, T.K. Rutkauskas, G.V. Shadrina, as well as scientists from domestic Uzbekistan
Khotamov, Sh. Mustafakulov, M. Isakov, A. Abduvaliev, G. Tarakhtieva, N.Kh. Gulyamova,
K.S. Ibragimova and others.
Large enterprises with a network of branches and representative offices, as a rule, manage
assets through a specially created structural unit. Medium and small businesses do not have the
production capacity to organize a separate asset management div. It is acceptable for them to
assign management functions to the accounting department, which, in turn, can distribute control
over certain types of assets to other divisions.
Enterprise resources are different: they are distinguished by form, scope of application,
turnover, as well as sources of their receipt and value formation. There are several classifications
of assets from the point of view of their importance for the enterprise.[3]
Assets are divided into two groups, because they are reflected in the balance sheet as
current and non-current. Current assets are not used in production for more than one year or one
operating cycle, if it exceeds a calendar year. During one cycle, they are completely processed.
They are considered the most liquid and are presented in the form of materials, stocks. This also
includes monetary assets.
Non-current assets are used for a long period, transferring their value to the cost of
production in parts, gradually. These are fixed assets in the form of buildings, equipment,
transport, intangible assets. Tangible assets have a tangible form, they can be touched, measured.
For example, manufactured finished goods, office or warehouse space.[4]
Intangible assets are presented in the form of the results of intellectual work, other
developments, computer programs, logos, and so on, that is, these are intangible assets
Financial assets are monetary assets and their equivalents, which are actually a means of
payment. In economics, it is common to divide enterprise assets into 4 groups by liquidity:
Absolutely liquid – money in current and foreign currency accounts, cash in hand. First of all,
they act as a means of settlement with counterparties. Highly liquid – those that can be converted
into monetary assets without losing their market value and in the shortest possible time – up to 1
month. For example, short-term financial investments, short-term accounts receivable. Liquid –
with a circulation period of up to 6 months. They can be cashed quickly enough to be able to pay
off their obligations, but there is a risk of losing their value (depreciation). Illiquid (or low-liquid)
assets – have a long sale period. They are represented by the main assets and intangible assets of
the enterprise.[5].
Analysis and results
Asset management is a system of methods and principles for managing the property of an
enterprise, as well as the process of making management decisions regarding such assets in
achieving the goals of sustainable development of society as a whole. The main strategic goal is
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to increase the value of the enterprise's assets and increase the value of the business as a whole.
To do this, it is necessary to implement a number of second-level goals:
1. Maintaining a balance of assets by liquidity. A sufficient level of solvency is achieved
by combining assets of different liquidity. For example, having a large volume of highly liquid
assets (cash assets in cash) does not bring additional profit, they also lose value under the
influence of inflation. However, they ensure a high level of solvency of the enterprise.
2. Ensuring profitability. Using assets in the most effective and profitable areas of activity
increases their profitability. If the type of activity does not generate income, or its level is not
high enough, it is necessary to take measures to improve the situation, or liquidate it. Assets
should be used where they bring benefits to the enterprise. If they are used in unprofitable
activities, their profitability will be low.
3. Ensuring the necessity and sufficiency of assets for the implementation of production
activities. To operate, an enterprise needs a workshop, equipment, raw materials and supplies, as
well as cash assets to pay for priority expenses. Lack of property and funds does not allow
production to be carried out in the planned volumes. If equity capital is not enough, it is worth
considering finding and attracting additional, borrowed sources of capital to form assets.
4. Optimizing the use of assets. We are talking about working in three directions:
ensuring the production cycle by managing asset flows; ensuring the required number of assets
to ensure continuous operations; minimizing defects and losses of raw materials and waste based
on the results and during production.[6].
It is necessary to optimize the structure of assets - when determining the optimal ratio of
their various types, an assessment of the liquidity of the enterprise is given, ways to increase it
and improve economic activity are determined.[7]. The process includes three stages:
1. The composition of non-current assets is analyzed. The part of active assets, the most
used in operating activities, and passive assets are determined.
2. The optimal ratio of active and passive non-current assets is calculated. At this stage, it
is wrong to assume that passive non-current assets should be minimized. They include buildings,
structures, expensive equipment, without which an effective and uninterrupted production cycle
is impossible.
3. Optimization of current assets. We also maintain a balance between highly liquid cash
assets, accounts receivable and the availability of raw materials and materials in warehouses. It is
necessary to take into account the specifics of the main type of economic activity, production
cycle factors, as well as the liquidity of various types of current assets.[8]
In achieving the goals of sustainable development and the correct organization of the
asset management process and their optimization, it is necessary to take into account the
following factors:
1. The set of assets of the enterprise is formed taking into account its development
strategy, possible prospects, economic characteristics of the market, as well as the regional
segment.
2. The set of assets is formed in such a way as to ensure the production of finished
products, while taking into account the compliance with the structure of the enterprise. In the
course of activity, the composition of assets should undergo some changes, adapting to the range
of manufactured products.
3. Reasonable choice of assets. Assets must be acquired taking into account the maximum
possible benefit from their use. The balance of price and expected benefits is the main principle
of choosing an asset for acquisition.
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4. Balance in the composition of assets, based on liquidity. To do this, it is necessary to
analyze the existing property, make a list of assets that should ensure the achievement of key
performance indicators in the future. And strive to bring the actual availability of assets to the
planned one. The assets of any enterprise must include both highly liquid assets (money in
accounts) to pay off its obligations in a timely manner, and low-liquid assets (for example, fixed
assets in the form of buildings, equipment) that ensure the production cycle.
5. Interchangeability. It is necessary to form a set of assets taking into account their
possible interchangeability. This is the only way to ensure continuity of production.[9].
To achieve the goals of sustainable economic development, the efficiency of using the
assets available to the enterprise can be assessed in three directions.
Horizontal analysis. The change in the value of assets is assessed over several periods,
the growth rate of the value of assets by type. The source of data is the accounting registers by
accounts. The analysis allows us to identify the directions and reasons for the change in the value
of assets. The results are used to predict further changes and in strategic planning of key
indicators.
Vertical analysis. The structure of assets is analyzed in order to calculate the specific
weight of each type in the entire set. It is carried out for the enterprise as a whole, by structural
divisions. The results of the vertical analysis are used to:
assess the efficiency of using assets based on types of activities;
assessing the efficiency of using assets by the enterprise;
analyzing asset turnover, as well as determining key performance indicators.
Comparative analysis. Used to compare enterprise data with industry averages, as well as
industry values. The results provide an idea of the enterprise's competitiveness and identify
reserves for increasing the groups of necessary assets.[10].
Based on data on the composition and value of the enterprise's assets, financial indicators
are calculated. For example: asset return ratios, turnover ratios. To assess the efficiency of asset
management, economists use asset turnover ratios. They act as indicators of the enterprise's
business activity. The initial data for the calculation are information on the organization's
revenue for the period, as well as on the average annual value of the enterprise's assets as a
whole or by individual types. Information on revenue is taken from the financial performance
report, and on the value of assets - from the balance sheet.[26].
The profitability of an enterprise is usually judged by profitability indicators. In general,
the return on assets is calculated as the ratio of net profit to the average annual value of assets as
a whole, or for individual types. The results show what profit each sum invested in the assets of
the enterprise brings.[11].
In the case of fixed assets, this is the return on assets - an indicator that determines the
volume of revenue per unit of fixed assets of the enterprise. Also, the capital intensity indicator -
characterizes the cost of fixed assets per monetary unit of the released product. The efficiency of
using fixed assets expresses the return on assets. The capital-labor ratio, accordingly, reflects the
share of fixed costs that fall on one employee.[12]
It is non-current assets that are able to describe the property situation of an organization
in more detail. The condition and use of non-current assets has a direct impact on the results of
the enterprise. Only a thorough analysis of these assets can lead to reasonable conclusions. Thus,
after analyzing non-current assets, based on the identified results, the management of non-
current assets involves taking measures to improve the efficiency of using non-current
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assets.[13]. Since, most often, the largest share in non-current assets is made up of fixed assets,
then directions are proposed to improve the efficiency of fixed assets.
There are two main directions for improving the use of fixed assets: extensive and
intensive. The extensive direction consists in increasing the operating time of the means of labor
for a set period (month, quarter, year), as well as in increasing the amount of equipment. "The
more actively the existing non-current assets are used over time, the greater the return on assets.
Increasing the operating time of equipment, machines, vehicles due to reduced downtime,
increasing the shift coefficient is a significant factor in the intensification of all types of activity."
The extensive way to increase the return on assets is especially important for those
sectors of economic activity in which the share of the passive part of fixed assets is relatively
high, such as trade and procurement. An increase in operating time in these industries can be
achieved by reducing the time of inventory of goods and materials, optimizing the work of stores,
procurement points, catering organizations during the day, eliminating downtime, reducing the
loss of working time, compressing the terms of repair work, etc. The intensive direction consists
in increasing the load of labor resources per unit of time. It is associated with improving the use
of material and labor resources, increasing labor productivity, and reducing the capital intensity
indicator.[14].
In order to improve the efficiency of fixed asset management when implementing
financial management, enterprises can develop and implement the following measures to
improve the efficiency of using fixed assets:
increase the quantity of finished goods;
increase the selling price of finished goods;
reduce the cost of actually manufactured products by improving the system of supplying
production with raw materials and supplies;
increase the operating time of equipment, eliminating downtime and reducing the number of
changeovers;
carry out scheduled preventive and major repairs in a high-quality and timely manner;
optimize the loading of equipment and production areas;
increase the number of high-quality and high-performance equipment, as well as their
assimilation;[15]
eliminate idle equipment;
lease out temporarily empty production areas, temporarily unused equipment;
reduce the amount of excess low-efficiency equipment;
eliminate idle equipment;
ensure the creation of more favorable working conditions;
increase the shift coefficient of the enterprise, if there is economic feasibility;
improve the qualification level of service personnel;
develop measures for material and moral incentives for workers engaged in production, etc.
In the context of digitalization of financial services, the following areas of development of non-
current assets of enterprises may also be promising:
further clarification of the key characteristics inherent in non-current assets of the digital
economy, expansion of their conceptual apparatus, in particular, formulation of an accurate
definition;
monitoring the processes of formation of such assets (results of research and development),
for prompt inclusion in the list of new objects with the corresponding features;
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improving the status of a new type of intangible assets based on resources that are not legally
protected results of intellectual activity or assets of individualization from the point of view of
accounting.[16]
As for the economic efficiency of using intangible assets, it is a determining indicator
when making management decisions to bring an organization out of a crisis. Positive results in
the process of bringing an organization out of a crisis and producing competitive products can be
due to an improvement in the level of use of intangible assets of the enterprise.
The most effective intangible assets are most often reflected in technological and design
developments.[17].
Today, it is necessary to constantly implement measures to improve the management of
fixed assets of enterprises in the context of integration, ensure uninterrupted production, improve
the quality and range of products by updating and improving the fixed assets of the
enterprise.[27].
In modern conditions, industrial enterprises ensure a continuous and effective process of
production and sales of products due to the effective use of fixed assets, through such measures
as increasing volumes, expanding and modernizing production. Determining ways to effectively
use fixed assets by enterprises and increase production capacity is one of the most important
economic tasks in a competitive economy.[18]
Equipment required in the clothing industry: sewing machine, overlock, shuttle, cutting
machine, fabric cutting machine; household iron; steam generator; cutting scissors; button
machine; tables and shelves, mannequins; other expenses - threads, sewing scissors, chalk, etc.
The analyzed enterprise is engaged in the production of garments. On request, high-speed
sewing machine brand JK-A4 F for sewing women's suits. High-speed flat-stitch computerized
silent sewing machine fully automatic (new design). Single-needle sewing machine with a flat
platform, lower conveyor and built-in servo motor.
Advantages:
9 built-in designs, the ability to program stitches and save them in the machine's memory,
stitch programming accuracy up to 0.1 mm
Automatic functions:
Thread cutter, needle positioner, bar, presser foot lifter, built-in servo motor control unit
and presser foot lifter electromagnet.[19]. Low energy consumption, high productivity
Application: For sanding light and medium materials.
The machine has the following features: stitch length up to 5 mm, foot lift 5-13 mm,
maximum sewing speed 5000 rpm,
This industrial sewing machine is equipped with an automatic lubrication system. It is
intended for sewing products from various fabrics and materials.[20]. We offer equipment
installation. The introduction of this equipment will increase the volume and quality of
manufactured products. This will also increase the production of finished products.
The cost of the equipment is 505 US dollars = 6.3125 million sum
If we buy 10 sewing machines, 6.3125 * 10 = 63.125
1. Calculation of capital expenditures
1.1. Transportation costs are 7% of the cost of the equipment:
1.1. T p = 63.125 * 7% = 4.419
Transportation costs related to the cost of the equipment amounted to 4.419 million sum
1.2. The cost of spare parts is 5% of the cost of equipment:
1.2. С сп= 63.125 * 5% = 3.15625
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1.3. The cost of installation is 8% of the cost of equipment:
1.3. For example, С ест = 63.125 * 8 / 100 = 5.05
1.4. We calculate all capital costs for equipment installation
1.4. З кап total = 63.125 + 4.419 + 3.156 + 5.05 = 75.75
2. Calculation of production volume and current costs
Let's calculate the volume of the product after starting the equipment:
2.1. Women's skirt:
Q Tsm = 265 * 8 * 50 / 100 = 1060 pcs.
2.2. toy
Q Ts = 265 * 8 * 10 / 100 = 212 pcs.
Let's enter all calculations in the table
1-Table
Determination of the volume of manufactured commercial products
Product type
Wholesale
price,
thousand
soums
Before the event
After the event
отклонени
е
volum
e
million
soums
volume
million
soums
million
soums
Women's skirt
150
0
0
1060
159
159
toy
35
0
0
212
7,42
7,42
total
0
1272
166,42
166,42
2.3. Calculation of current expenses
2.3.1. We calculate depreciation charges associated with the installation of equipment.
Depreciation is 15% of the cost of the equipment:
Ao = OF * An / 100 = 75.75 * 15/100 = 10.996 million soums
OF - cost of introduced fixed assets
An - depreciation rate
2.3.2. Calculation of additional electricity costs. 1 kW of electricity costs 1,500 soums.
Equipment capacity is 2.2 kW/h
P e/e = Td * Tcm * Te/e * Mo / 1000 * 1000 = 300 * 8 * 1,500 * 2.2 / 1000 * 1000 = 7.2
million soums
Here: Td - working days per year
Вр - working hours
Те - cost of 1 kW of electricity
Mo - capacity of installed equipment
2.3.3. Installation of new equipment requires hiring one worker per shift.
If we assume that the enterprise operates in 1 shift, then it is necessary to hire one worker.
In 2023, the average salary of one worker was 11,864,219.2 thousand soums per year.
P z.pl = 42,720 * 1 / 1000 = 42.72 million soums
2.3.4. Calculation of additional expenses for the Unified Social Payment. Social security
contributions make up to 25% of the wage fund.
R.s = 42.72 * 15 / 100 = 6.408 million sum
Calculation of general operating expenses
R o = 11.365 + 7.9 + 42.72 + 6.408 = 68.4105 million sum
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Calculation of additional income
R d = 166.42 - 68.41 = 98.01 million sum
3. Calculation of the economic efficiency of capital investments:
E e = Fk / K = 98.01 / 75.75 = 101.64%
Calculation of the payback period of capital expenditures:
S ok = K / Fk = 75.75 / 98.01 = 0.77 years
This means that the company will recoup its capital expenditures through profit in 0.77
years or 9.24 months. We present all the results in the table below.
2-Table
Technical and economic indicators of OFS LLC in Bukhara before and after the event
Fixed assets are of fundamental and important importance in the activities of all business
entities (enterprises, organizations, firms, institutions, etc.).[21]. In conclusion, it should be noted
№
Indicators
Unit
of
measurement
2023 year
After
the
event
deviation
+,-
1.
Commodity products
In comparable prices
Mln.sums
9245,69
9412,113
166,42
In current prices
Mln.sums
9301,50
9467,922
166,42
2.
Production
volume
in
physical terms
piece
Including men's suits
piece
55551
Women's suits
piece
55400
jackets
piece
8700
blazers
piece
4890
pants
piece
9650
Women's skirts
piece
1060
1060
3.
Average headcount of PPP human being 111
111
Including workers
human being 90
100
10
4.
Net revenue from sales of
products
Mln.sums
8 304,91
8451,36
146,450
5
PPP wage fund
Mln.sums
4741,92
4784,64
42,72
6
Labor productivity
thousand
sums
83,3
94,12
10,827
7
Average annual salary
Mln.sums
42,72
85,44
42,72
8
Costs of production and
sales of products
Mln.sums
6 511,051
6 579,462
68,4105
9
Costs per 1 sum of
marketable products
tiyin
70
69,5
-0,51
10
Balance profit
Mln.sums
1607,83
1705,84
98,010
11
Average annual cost of
production assets
Mln.sums
200,578
276,328
75,75
12
Capital investments
Mln.sums
75,75
13
Payback period
annum
0,77
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that it is impossible to imagine any activity, i.e. the production process, the process of providing
services, without fixed assets.
Conclusion
In conclusion, the following main conclusions can be made on this article.
A significant feature for production can be the investment attractiveness of the intangible
assets of the enterprise, which determines the degree of investment risk and their liquidity.
Therefore, it is important to invest assets in them.
Non-current assets are assets that represent a type of property of the organization, which
must be used in the activities of the organization, and which must generate income for the
enterprise for more than 12 months.[22].
They occupy a significant share in the structure of the balance sheet of the organization,
and also provide a characteristic of the property status, business and investment activity of the
organization, which means their condition and high-quality management of them is an important
indicator on which the results of the organization's activities and its financial condition depend.
[23]. Therefore, high-quality management of non-current assets is one of the main problems of
enterprises.
In order to achieve the goals of sustainable economic development, the study revealed
that if the organization has problems with the management of non-current assets, these problems
can be solved using measures to improve the efficiency of non-current asset management
associated with fixed assets. [24]. They can be divided into extensive and intensive, they were
discussed in more detail above. Also, these activities related to intangible assets can significantly
affect the state of non-current assets, which in turn affect the operation of the enterprise and its
financial and quality results. Thus, non-current assets are one of the foundations of the
enterprise's activities. Therefore, it is necessary to carry out continuous management of non-
current assets to maintain the smooth and efficient operation of the enterprise. [25]. The
proposed approach to improving the management of non-current assets can help to increase
solvency and financial stability and, in general, ensure the efficiency of the organization.
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Majlis and the people of Uzbekistan. 20.12.2022.
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7.
Musaeva J. K., Khalilova M. A. FEATURES OF INVESTMENT PROCESSES OF THE
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БАҲОЛАШ ВА УЛАРДАН САМАРАЛИ ФОЙДАЛАНИШ ЙЎНАЛИШЛАРИ
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ПРОМЫШЛЕННОСТИ
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В
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KONFERENSIYA VA JURNALLARNI SIFATLI INDEXLASH XIZMATI. – 2024. – Т. 1.
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И ИНВЕСТИРОВАНИЯ В ОСНОВНОЙ КАПИТАЛ ПРЕДПРИЯТИЙ В УСЛОВИЯХ
СТРАТЕГИЧЕСКОГО
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18. Мусаева Ж. К. САНОАТ КОРХОНАЛАРИДА АСОСИЙ КАПИТАЛДАН
САМАРАЛИ ФОЙДАЛАНИШ ЙЎЛЛАРИ //Журнал Инновации в Экономике. – 2021.
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ENTERPRISES IN UZBEKISTAN IN THE CONDITIONS OF ECONOMIC
INTERNATIONAL JOURNAL OF ARTIFICIAL INTELLIGENCE
ISSN: 2692-5206, Impact Factor: 12,23
American Academic publishers, volume 05, issue 03,2025
Journal:
https://www.academicpublishers.org/journals/index.php/ijai
page 1055
GLOBALIZATION //Galaxy International Interdisciplinary Research Journal. – 2021. – Т.
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ПРЕДПРИЯТИЙ
ЛЕГКОЙ
ПРОМЫШЛЕННОСТИ
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ИННОВАЦИОННОГО РАЗВИТИЯ //Наука, инновации, общество в условиях
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на предприятиях //Бенефициар. – 2019. – №. 52. – С. 7-10.
22. Мусаева Ж. К. РОЛЬ ИНВЕСТИЦИЙ В ЭКОНОМИКЕ УЗБЕКИСТАНА //Интернаука.
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ОТНОШЕНИЙ //Инновационное развитие. – 2017. – №. 4. – С. 70-71.
24. Мусаева Ж. К. СТРАТЕГИЯ И ПОТЕНЦИАЛ РАЗВИТИЯ ПРОИЗВОДСТВА
//Ученый XXI века. – 2017. – С. 80.
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РАЗВИТИИ ЭКОНОМИКИ УЗБЕКИСТАНА. – 2017.
26. Мусаева Ж. К., Халилова М. А., Мусаева А. К. СОВРЕМЕННЫЙ МЕХАНИЗМ
СТИМУЛИРОВАНИЯ КАЧЕСТВА НА ПРЕДПРИЯТИЯХ РЕАЛЬНОГО СЕКТОРА
ЭКОНОМИКИ //Вопросы экономических наук. – 2015. – №. 1. – С. 17-18.
27. Мусаева Ж. К., Халилова М. А. ИННОВАЦИОННЫЕ СТРАТЕГИИ В УПРАВЛЕНИИ
ПРОЕКТАМИ //Актуальные проблемы современной науки. – 2014. – №. 3. – С. 27-29.
