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Journal articles on the topic 'Assets of an enterprise'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

CHUPRYNA, K.M., O.O. MIRONOV, O.V. VALIAIV, and D.A. HULIAIEV. "The mechanism of management of current assets as a part of the digital enterprise." Market Relations Development in Ukraine №3(238)2021 113 (June 18, 2021): 69–76. https://doi.org/10.5281/zenodo.4980213.

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The subject of research is the theoretical and methodological foundations of the process of current assets management in a digital enterprise. The purpose of this article is to improve the financial mechanism for estimating the working capital of enterprises, and to create a mechanism for effective management of current assets based on IEM– system (operating system of the enterprise) – which implements a virtual model (in the concept of Digital Twin – digital duplicate). Research methods. When writing the article, general scientific and special methods of research of the mech

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2

L, Babich, and Holovatyi V. "CURRENT ASSETS MANAGEMENT AT A MODERN ENTERPRISE." National Transport University Bulletin 1, no. 51 (2022): 11–19. http://dx.doi.org/10.33744/2308-6645-2022-1-51-011-019.

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The article is devoted to the substantiation of the scientific and theoretical foundations and factors of influence in the management system of current assets at a modern enterprise. The object of the research is the processes of formation of circulating assets at the enterprise of the State Enterprise «Ukraerorukh» in the context of the study of tendencies to strengthen measures in the management system. The purpose of the work is to deepen, based on the analysis of the formation of circulating assets at a separate enterprise, the scientific and theoretical foundations and the development of

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3

Huang, Jiayang. "Analysis on the Correlation between Financial Assets Holding and Enterprise Value of Listed Companies." BCP Business & Management 49 (August 16, 2023): 594–98. http://dx.doi.org/10.54691/bcpbm.v49i.5466.

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After entering the Internet era, the capital market has developed at a faster speed, among which the stock market has brought many retail investors into the capital market and injected new blood into the explosive development of the capital market. For the enterprise value that reflects the long-term sustainable development ability of enterprises, scholars have not conducted further in-depth analysis, and the R&D innovation and fixed assets investment of enterprises are probably only the transmission ways of financial assets holding on enterprise value. Therefore, by analyzing the influenc

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4

Rong, Kexin, and Longying Hu. "Complementary Assets, Organizational Modularization, and Platform Enterprise Value Innovation." Systems 11, no. 7 (2023): 323. http://dx.doi.org/10.3390/systems11070323.

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In the platform economy, platform enterprises connect producers and customers, matching diverse supply with diverse demand to achieve profit goals. The big data assets and marketing relationships owned by platform enterprises are complementary assets, and their modular organizational structure is crucial for enhancing enterprise value innovation. The existing literature lacks in-depth exploration of the impact of complementary assets on platform enterprises. Therefore, the research purpose of this article is to investigate the impact of complementary assets and organizational modularity on pla

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5

Yuan, Xiaochuan. "Data Assets and Enterprise Innovation Performance." Frontiers in Business, Economics and Management 17, no. 3 (2024): 462–68. https://doi.org/10.54097/hfywyj94.

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In recent years, data has shown an exponential growth trend in the era of rapid economic development. As a new asset, data has also played its practical application value on various platforms. It has become an important strategic resource for enterprises and even countries, providing favorable conditions for stimulating enterprises' innovation willingness and improving their innovation performance. Taking the data of China's A-share listed companies from 2014 to 2023 as research samples, this paper examines the impact of data assets on enterprise innovation performance and its mechanism. The r

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Zhou, Xianhua, and Bo Zhang. "Valuation of Enterprise Data Assets by Using the Improved Multi-Period Excess-Earnings Method." Journal of Industry and Engineering Management 1, no. 3 (2023): 24–31. http://dx.doi.org/10.62517/jiem.202303304.

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With the arrival of the information age, data assets owned by enterprises are becoming increasingly abundant and important. In order to better manage and utilize these data assets, this article first comprehensively considering the factors that affect the value of enterprise data assets, then establishes a new data asset value evaluation system by using the improved multi-period excess-earnings method, and apply it in combination with case studies, so as to achieve the goal of improving the value evaluation of enterprise data assets and making the evaluation results of enterprise data assets m

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Степаненко, О.І. "Необоротні активи підприємства, їх економічна природа та роль в діяльності суб'єкта господарювання". Scientific Collection "InterConf+", № 42(189) (7 червня 2024): 143–56. https://doi.org/10.51582/interconf.19-20.02.2024.014.

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The information component of the management system requires reliable, objective, accessible to a wide range of users information about the state and movement of non-current assets of the enterprise. An analytical review of the scientific results of dissertations in which the economic nature of non-current assets and their components was studied was conducted. The approaches of domestic scientists to the interpretation of the category of "non-current assets" in the field of economics and enterprise management, management, accounting were revealed. The accounting and economic characteristics of

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8

Xia, Wei Hua. "Research on Financial Management Method of Fixed Assets of Large Enterprise Based on Computer Information Technology." Applied Mechanics and Materials 380-384 (August 2013): 4676–80. http://dx.doi.org/10.4028/www.scientific.net/amm.380-384.4676.

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for large enterprises, the fixed assets of enterprise are the material foundation for the development of enterprises. It is of important significance to do well the financial management of fixed assets. In China, many large enterprises are the manufacturing enterprises. The profit space of manufacturing enterprises is relatively low. In this case, it must strengthen the management level of enterprise fixed assets, improve the use efficiency of fixed assets, reduce production costs, so as to make the enterprises have a greater economic benefits. In this background, this paper has established th

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GAVATIUK, Liudmyla, and Alona PILAT. "IMPROVEMENT OF THE CURRENT ASSET MANAGEMENT MECHANISM AS A CONDITION FOR THE EFFECTIVE FUNCTIONING OF ENTERPRISES." Herald of Khmelnytskyi National University 302, no. 1 (2022): 189–94. http://dx.doi.org/10.31891/2307-5740-2022-302-1-32.

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The article analyzes the improvement of the mechanism of current asset management in enterprises as a condition for their effective functioning. Current asset management is a purposeful activity of an enterprise related to determining the amount of current assets, the risk of losses received as a result of a shortage of certain components of current assets, as well as related to control over their formation, use and creation of appropriate organizational prerequisites. The process of improving the mechanism of current asset management of enterprises should include the following stages: analysi

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10

Dong, Xiaoyan, and Ziqi Xu. "Research on the Correlation Model and Algorithm between Intangible Assets and Enterprise Value of Sports Listed Enterprises Based on Deep Learning." Mobile Information Systems 2022 (May 14, 2022): 1–7. http://dx.doi.org/10.1155/2022/3540011.

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In order to explore the relationship between intangible assets and enterprise value of sports listed enterprises and build a multiple regression model, obtain the enterprise value of enterprise variables through parallel neural fuzzy network calculation, so as to verify the correlation between intangible value and enterprise value. With the development of economy, the intangibility of enterprises has been widely concerned. No matter what angle scholars study it from, our common concern is the research on the value of intangible assets and the definition of its existence. Taking sports listed c

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11

Brahina, Olha, and Dmytro Stelmaschuk. "The Economic Essence of the Assets of the Enterprise." Economic journal Odessa polytechnic university 4, no. 30 (2024): 16–24. https://doi.org/10.5281/zenodo.14553452.

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In the article, the authors investigated the essence of the company's assets, analyzed the opinions of scientists regarding the concept of "assets", carried out a systematization, and based on the results of the analysis, two approaches to their definition were formed, in particular, the company's assets are considered as part of the balance sheet and as property values: fixed assets, securities, current assets Particular attention in the work is given to the characteristics of assets by articles with the disclosure of the essence of the concept and possible economic benefits for each of the a

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12

Natalyia, L. Shlafman, and I. Khumarova Nina. "Theoretical basis of valuation of enterprises in the context of their capitalization." Economic journal Odessa polytechnic university 3, no. 13 (2020): 73–80. https://doi.org/10.5281/zenodo.4541435.

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The analysis of publications shows the importance of research on the valuation of the public value of enterprises, taking into account hidden assets, improving methods of valuing various types of enterprise capital. The article considers the main definitions of "value" according to the theory of labor value and the theory of supply and demand. Analysis of methodological approaches to assessing the value of the enterprise showed that the most recognized cost, revenue and market (comparative) approaches. Approaches to the assessment of the value of the enterprise on the basis of the co

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Nahaieva, Halyna. "Ways to improve the efficiency of current assets in agriculture." Actual problems of innovative economy, no. 2020/1 (January 30, 2020): 22–27. http://dx.doi.org/10.36887/2524-0455-2020-1-4.

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Introduction. The overall economic efficiency of the enterprise depends on the efficiency of current assets. The nega-tive impact of the financial crisis is forcing agricultural enterprises to constantly improve the process of current assets man-agement. The purpose of the research is to develop ways to improve the efficiency of current assets in the activities of agricul-tural enterprises. Results. The main tasks for ensuring the efficient use of current assets in the activities of agricultural enterprises are identified. The change consequences in the turnover rate of current assets have bee

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14

BERZHANIR, Inna, and Tetiana YASHCHUK. "Evaluation of enterprise’s fixed equipment using efficiency." Economics. Finances. Law, no. 11 (November 21, 2019): 6–8. http://dx.doi.org/10.37634/efp.2019.11.1.

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It is established that the stable development of the Ukrainian economy is connected not only with the need to deepen market reforms, but also with the urgent needs for a substantial renovation of fixed assets on an innovative basis. The subject of the study is the theoretical and methodological aspects of the assessing the effectiveness of the use of fixed assets of the enterprise. The subject of the study is the theoretical and methodological aspects of assessing the effectiveness of the use of fixed assets of the enterprise. In the course of the research, the main general scientific and spec

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15

Linkova, Helen Yu. "Intangible assets and integrated management systems." Economies' Horizons, no. 4(11) (November 2, 2019): 37–48. http://dx.doi.org/10.31499/2616-5236.4(11).2019.206059.

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The purpose of the research. It is established that in order to enter new markets and increase the competitiveness of goods in the international market in the conditions of information economy and distribution of intangible assets for domestic enterprises, the role of integrated management systems is increasing. The purpose of the study is to analyze the challenges for Ukrainian enterprises in the times of European integration, which requires solving the problems related to the definition of an algorithm for the implementation of international quality standards and mechanisms for assessing the

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16

Burkynskyi, Borys, Valeriy Goryachuk, and Julia Nazarenko. "CONCEPT OF “HIDDEN ASSETS” AND METHODOLOGICAL BASES FOR THEIR ASSESSMENT." Baltic Journal of Economic Studies 6, no. 5 (2020): 54–63. http://dx.doi.org/10.30525/2256-0742/2020-6-5-54-63.

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To assess the prospects of an enterprise and plan its activities, it is very important to know what assets it has, including hidden assets. Today, there is no single understanding of this concept. Some researchers attribute this to an underestimation of the company’s assets, others – to a lack of accounting for assets, or to insufficient use of assets. This is the result of applying various methodological approaches and insufficient research of this concept. On the ground of a methodological approach based on the identification of generic concepts and essential features, a generalized definiti

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17

Майорова, Елена, and Elena Mayorova. "Soft assets as a competitive advantage of retail enterprises." Services in Russia and abroad 8, no. 5 (2014): 3–17. http://dx.doi.org/10.12737/5360.

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The article is devoted to the study of soft assets and their potential as a tool for creating retail-enterprise competitive advantage. The issue is gaining momentum due to the growing competition in the retail market, which makes it imperative for individual retail enterprises to look for new competitive practices, and the low rate of soft-asset usage by retail enterprises. The purpose of the study is to identify additional retail-enterprise competitive strengths derived from a more efficient management of soft assets (case study: OAO Magnit, and X5 Retail Group). The methodology applied to th

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18

Wang, An. "Research on Accounting Treatment and Information Presentation of Enterprise Data Assets." E3S Web of Conferences 251 (2021): 01054. http://dx.doi.org/10.1051/e3sconf/202125101054.

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In the process of rapid development of big data technology, the digital technology revolution is developing faster and faster. In the context of big data, the data resources of enterprises have been equipped to become data assets. The corporate financial accounting system requires effective accounting treatment and information presentation of data assets. This is a problem that must be addressed in the current corporate development process. This article researches and analyzes the accounting treatment of enterprise data assets and the related content of information presentation. The author als

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19

Wu, Yilun. "Theoretical and Modeling Research on The Valuation of Data Assets." Frontiers in Business, Economics and Management 15, no. 1 (2024): 298–305. http://dx.doi.org/10.54097/apxpp405.

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The era of big data has greatly accelerated the process of capitalization of data elements, and enterprises can fully release their intrinsic value and gain a foothold in the increasingly fierce market competition in the future only if they develop and utilize their data assets in a scientific and efficient manner. However, academic research on data assets is relatively small, and a unified and comprehensive theoretical framework has not yet been formed. How to objectively and accurately disclose the status of enterprise data assets and maximize the role of data assets in enterprise production

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20

KUDRENKO, N.V., and V.O. BAI. "Fixed assets of processing industry enterprises: economic essence, accounting, analysis and reporting." Market Relations Development in Ukraine №10(257)2022 134 (January 3, 2023): 81–88. https://doi.org/10.5281/zenodo.7502509.

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The subject of the research is a set of theoretical and methodical bases for ensuring the management of the main means of enterprises of the processing industry. The purpose of the study is the analysis and description of the essence of accounting and analytical support for the management of fixed assets in the accounting and auditing of processing industry enterprises Research methods. In the process of writing the article, the method of theoretical generalization was used (to reveal the essence of «fixed assets»), the methods of tabular and graphic representation. Research method

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21

Kharchenko, H., and М. Makovskyi. "Fixed assets management in agricultural enterprises." Bioeconomics and Agrarian Business 11, no. 2 (2020): 105–12. http://dx.doi.org/10.31548/bioeconomy2020.02.105.

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The article determined that the economic activity of agricultural enterprises is associated with fixed assets that make up the bulk of their capital. The study determined that the condition and efficiency of the use of fixed assets is an important factor in ensuring the competitiveness of enterprises. The article examines the features of fixed assets management in agricultural enterprises. The following main research methods were used in the article: comparison, monographic, abstract-logical, economic-statistical, methods of analysis and synthesis. Theoretical aspects of defining the economic

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22

Safonova, N., and O. Blazhevich. "Essence of assets and their circulation in the enterprise." Bulletin of Science and Practice, no. 4 (April 15, 2017): 213–27. https://doi.org/10.5281/zenodo.546295.

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The article examines the essence of the company’s assets, concretized the concept of non-current and current assets. The scheme of the circuit the company's assets, given the comparative characteristic of non-current and current assets.

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23

Vinnichek, Lyubov, Dina Badmaeva, and Rakhimjon R. Akhmadov. "Conceptual approach to the management of current assets of an agricultural enterprise." SHS Web of Conferences 110 (2021): 04013. http://dx.doi.org/10.1051/shsconf/202111004013.

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The most important direction in the development and implementation of the financial policy of the enterprise is the management of current assets. In the scientific article the conceptual approach based on the theoretical and methodological essence of current assets, which allowed to identify three main directions of management impacts, is proposed and substantiated. Application of conceptual provisions of current assets management is tested on practical data of agricultural enterprises of the agroindustrial complex of the Leningrad region. The use of the proposed approach will allow for qualit

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Titenko, Zoia, and Vitalii Pasichnyi. "Increasing the efficiency of enterprise asset management." Market Relations Development in Ukraine 117, no. 95-102 (2024): 2(273). https://doi.org/10.5281/zenodo.11043741.

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The subject of the study is theoretical and practical aspects of enterprise asset managementThe purpose of the study is to generalize the theoretical and methodological foundations of enterprise asset management, to evaluate the effectiveness of the asset management system on the example of Zorya LLC. Research methods. The following were used to solve the problems: the dialectical method of scientific knowledge, the method of analysis and synthesis; method of comparison; economic and statistical methods.Work results: feasible classification of enterprise assets, according to individual classif

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БЕРЖАНІР, І. А., О. П. КІРДАН, and Н. О. СТАНІСЛАВЧУК. "Financial support for the fixed assets of the enterprise." Economies' Horizons, no. 4(7) (December 31, 2018): 48–56. https://doi.org/10.31499/2616-5236.4(7).2018.161721.

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The purpose of the article. The research objective is to substantiate the theoretical aspects and to develop practical recommendations for improving the reproduction of the main business activity assets. Methodology. In the course of the research, the main general scientific and special methods of the research were used, such as: the method of analysis, the scientific abstraction method and the generalization method – when determining the directions the conceptual framework improvement; the systems approach method in order to determine the essence of the process of the fixed assets reproductio

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26

Jin, Minyang. "Research on the Short-Term Market Effect of Data Assets in Financial StatementTake the 18 Listed Companies as Examples." Journal of Applied Economics and Policy Studies 12, no. 1 (2024): 69–76. http://dx.doi.org/10.54254/2977-5701/12/2024122.

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In April 2024, 18 A-share listed companies such as Zhuochuang Zixun, Hengxin Dongfang and Hangtian Hongtu took the lead in setting an example, and first included data assets in the report of the first quarter of 2024. In the era of big data, data assets, as the "new favorite" of enterprises, have a deep influence on improving enterprise competitiveness, guiding enterprise decision-making, and optimizing enterprise operation. At the same time, whether they are included in the table will also affect investors decision-making, and bring impact and volatility to the stock market. This paper adopts

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27

Hsiao, David W., Amy J. C. Trappey, Lin Ma, Yat Chih Fan, and Yen Chieh Mao. "Agent-Based Integrated and Collaborative Engineering Asset Management." Materials Science Forum 594 (August 2008): 481–93. http://dx.doi.org/10.4028/www.scientific.net/msf.594.481.

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Engineering assets are fundamentally important to enterprises. Thus, making the best use of engineering assets attracts equipment and system engineers’ attention. The state-of-the-art researches contribute to asset condition monitoring, asset symptom diagnosis, asset health prognosis, and the integration of above knowledge. However, they still lack the combination with enterprise resources to determine the best maintenance/renewal time for the optimization of total enterprise benefits. Consequently, this paper proposes the integrated architectural framework, activity and process models of a mu

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28

Burdonos, Lyudmila. "Asset Management of Agricultural Enterprises at the Present Stage." Modern Economics 28, no. 1 (2021): 28–32. http://dx.doi.org/10.31521/modecon.v28(2021)-4.

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Abstract. Introduction. The article considers the problem of improving the asset management of agricultural enterprises; the theoretical aspects of management of current assets at the agricultural enterprise by specification of essence of current assets, formation of the management mechanism and their structure are substantiated. Purpose. Тhe analysis of formation of financial and legal regulation of management of assets of the agricultural enterprises is carried out, the interpretation of the financial legal relations arising at the agricultural enterprises is given, the financial and legal m

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YEREMIAN, Olena, and Tatiana YERMOLENKO. "FINANCIAL ASSETS OF THE ENTERPRISE AS AN OBJECT OF ACCOUNTING." Herald of Khmelnytskyi National University. Economic sciences 314, no. 1 (2023): 126–32. http://dx.doi.org/10.31891/2307-5740-2023-314-1-18.

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In order to reveal the economic essence of financial assets, the article systematizes current approaches to their classification as the basis of information support at various levels of enterprise management. It was concluded that there are many different definitions of the concept of “financial assets”, they can be used, especially in the scientific environment, as: “financial instruments”, “monetary assets”, “financial resources”, this ambiguity leads to problems in understanding the essence of this term and causes problems in the accounting of these objects. Therefore, the article specifies

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30

Demchenko, Tetyana. "FEATURES OF ACCOUNTING FOR CURRENT ASSETS OF THE ENTERPRISE." Three Seas Economic Journal 3, no. 2 (2022): 64–68. http://dx.doi.org/10.30525/2661-5150/2022-2-9.

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The purpose of the paper is to study the problem aspects and methods of current assets presentation in the accounting in order to make informed managerial decisions in the enterprise management. Methodology. In the process of writing this article various general scientific and specific research methods were used, in particular the dialectic method (in the study of eco-nomic phenomena and categories), the induction and deduction method (in the study of the current assets place in the accounting system), the historical, logical and comparison methods (at the stage of accounts specification of th

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Wang, Hao, Ken Yikai Wu, and Wenhui Lv. "Research on Financial Risk Identification and Prevention of Small and Medium-sized Construction Enterprises Based on ISM-MICMAC Model." BCP Business & Management 30 (October 24, 2022): 688–97. http://dx.doi.org/10.54691/bcpbm.v30i.2518.

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This study uses the ISM (Interpretative Structural Modelling) to model, relies on expert judgment to obtain better results, reveals the hierarchical relationship between each risk, and indicates its role path in small and medium-sized construction enterprises. At the same time, the driving and dependent coordinator diagram of the MICMAC (Matriced Impacts Corises-Multiplication Appliance Classment) is used to further analyze the interaction mechanism of each risk. The study found that the financial risk identification was divided into the transition structure of 6 levels and 21 classes. Gross p

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Chovniuk, Yurii, Petro Cherednichenko, Olga Ostapushchenko, and Olena Mischenko. "IMPROVING THE EFFICIENCY OF CURRENT ASSET MANAGEMENT ASSETS AND SHORT-TERM LIABILITIES OF URBAN DEVELOPMENT ENTERPRISES." Urban development and spatial planning, no. 82 (February 3, 2023): 324–40. http://dx.doi.org/10.32347/2076-815x.2023.82.324-340.

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The article proposes an approach that takes into account inflationary factors in the tactics of financial management, namely in the processes of managing current as-sets and short-term liabilities of enterprises involved in urban development (a rein-forced concrete plant, a house-building enterprise, etc.). The most important point here is the choice of the level of the interest rate at which discounting is performed. This value is commonly referred to as the comparison rate. An important point in deter-mining the interest rate used for discounting is the consideration of risks. Since the risk

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Marchuk, U. O., L. P. Myskiv, and A. L. Bondaruk. "ACCOUNTING FOR THE MOVEMENT OF FIXED ASSETS IN MODERN ENTERPRISES." THEORETICAL AND APPLIED ISSUES OF ECONOMICS, no. 44 (2022): 157–66. http://dx.doi.org/10.17721/tppe.2022.44.14.

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The article is devoted to topical issues of improving the methodology and organization of fixed assets accounting. Fixed assets play a huge role in the labor process, as they together form the production–technical base and determine the production capacity of the enterprise. Their condition directly affects the activities of the enterprise, namely its continuous operation. Over a long period of use, fixed assets enter the enterprise and are put into operation; wear out as a result of the operation; are repaired, by means of which their physical qualities are restored; leave the enterprise due

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Zhang, Huan. "Bottlenecks and Countermeasures for the Inclusion of Enterprise Data Assets in the Financial Statements in China." Journal of Global Economy, Business and Finance 7, no. 6 (2025): 38–43. https://doi.org/10.53469/jgebf.2025.07(06).10.

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In August 2023, China issued the “Interim Provisions on Accounting Treatment Related to Enterprise Data Resources”, which clarified the scope of recognition of data resources and accounting treatment standards, fundamentally promoting the process of data assetization in China and enabling the value of data assets to be presented and disclosed in financial statements. Judging from the theoretical development in the past two years and the practical operations of a few enterprises, the inclusion of enterprise data assets in the financial statements is still in the trial stage. Starting with clari

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STANISLAVYK, Olena, and Oleksandr KOVALENKO. "Modern problems of fixed capital management of the industrial enterprise." Economics. Finances. Law, no. 4 (April 29, 2021): 23–27. http://dx.doi.org/10.37634/efp.2021.4.4.

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Introduction. Production activity is impossible without the presence of fixed capital and its basic element – fixed assets, in the operation of which the depreciation fund is formed and the targeted use of depreciation deductions and quality reproduction of fixed assets of the enterprise are positioned to the fore. The importance of this issue increases due to need to enter markets with competitive goods and services, which leads to innovative and active activities of industrial enterprises, which require, above all, significant investments into the fixed assets. The purpose of the paper is to

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NOSYRIEV, Oleksandr, and Serhii MEKHOVYCH. "Organizational and economic mechanism of current assets management of industrial enterprises in the conditions of market transformation." Economics. Finances. Law 11/1, no. - (2021): 21–26. http://dx.doi.org/10.37634/efp.2021.11(1).4.

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Introduction. Analysis of current assets of the enterprise is an important process, which consists in researching and monitoring the property status and key indicators of current assets of the enterprise in the process of its financial and economic activities in order to identify ways to increase its market value and ensure effective development. The purpose of the paper is devoted to the analysis of management and financing of current assets of industrial enterprises of Ukraine, systematization of methods of current assets management, actualization of problems and formulation of proposals for

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Bondarenko, L. A., and V. O. Vanifatova. "Business process reengineering as a modern approach to managing strategic changes at an industrial enterprise." Economic Bulletin of Dnipro University of Technology 82 (September 2023): 101–6. http://dx.doi.org/10.33271/ebdut/83.101.

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Methods. The results of the study were obtained by applying scientific research methods, namely: abstraction – to determine the essence of the concepts of «fixed assets» and «management of fixed assets of an enterprise»; methods of analysis, grouping – to systematize scientific and methodological approaches, identify key methods and indicators for assessing the effectiveness of management of fixed assets of an enterprise. Results. The main theoretical approaches to the evaluation of fixed assets are summarized and indicators characterizing the status of fixed asset management are defined, whic

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Mustapha, Wan Nurulasiah Wan, Abdullah Al Mamun, Shaheen Mansori, and Sudesh Balasubramaniam. "Effect of entrepreneurial competencies on micro-enterprises income and assets in Malaysia." Asia Pacific Journal of Innovation and Entrepreneurship 14, no. 3 (2020): 249–61. http://dx.doi.org/10.1108/apjie-01-2020-0009.

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Purpose This study aims to provide a foundation for the performance-focused micro-entrepreneurship development program; hence, this study is designed to investigate the effect of selected entrepreneurial competencies on micro-enterprise income and assets in Malaysia. Design/methodology/approach This study adopts the cross-sectional design, and the quantitative data was collected from 300 randomly selected micro-entrepreneurs from the list of participants of several micro-enterprise development programs offered in Peninsular Malaysia. Findings Findings revealed that micro-entrepreneur’s commitm

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Labunska, S. V., T. M. Serikova, and M. V. Sobakar. "Approaches to and Methodological Basis of Accounting for Intangible Assets Generated in Cryptocurrency." PROBLEMS OF ECONOMY 2, no. 48 (2021): 225–35. http://dx.doi.org/10.32983/2222-0712-2021-2-225-235.

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The article aims at assessing cryptocurrency dynamics in global economy; studying the prospects and risks of its use in business activities; suggesting approaches to recognize, record and value cryptocurrency in the accounting system of domestic enterprises. The article considers the prospects and risks of using cryptocurrencies by domestic businesses and identifies the importance of developing digital assets at an enterprise. The urgency of developing such accounting and of the necessity to manage cryptocurrencies at an enterprise is substantiated. It is established that the attitude to crypt

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Ionov, V. I., and V. V. Kopacheva. "The formation process concept of the reproduction of fixed assets of Russian machine-building enterprises." Izvestiya MGTU MAMI 5, no. 1 (2011): 253–57. http://dx.doi.org/10.17816/2074-0530-70011.

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This article analyzes the state of the fixed assets of machine-building enterprises. We propose an improved organizational-economic mechanism and the cycle of reproduction of fixed assets at the enterprise.

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Berest, Maryna, and Ljubov Merenkova. "Evaluation and analysis of factors influencing the financial sustainability of engineering enterprises." Economics of Development 18, no. 3 (2019): 1–11. http://dx.doi.org/10.21511/ed.18(3).2019.01.

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Financial sustainability is one of the most important characteristics of an enterprise's financial position. It determines the level of the company independence from external entities and sources of financing, and, in turn, is conditioned by a set of multifaceted factors. In the case of negative influence of the external environment, engineering enterprises require research and selection of factors of influence on financial sustainability, which are formed in the internal environment of their functioning. The content analysis of definitions of the &quot;financial stability of an enterprise

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Guo, Shuqian. "Radical Into the Impact of Investment and Debt Default on Enterprises and Reflections." International Journal of Global Economics and Management 5, no. 3 (2024): 1–10. https://doi.org/10.62051/ijgem.v5n3.01.

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This paper analyzes the specific case of ofo bicycle to study the relationship between enterprise overinvestment and debt default, and draws out the impact of both on the enterprise. This paper first analyzes the main situation of the enterprise, including the operation situation and financing situation, etc.; then study the enterprise's non-fixed asset investment and fixed asset investment respectively, and through the comparison of the growth rate of fixed assets and the growth rate of sales revenue, conclude that there is overinvestment in the enterprise; thereafter, this paper analyzes the

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Zhuk, Valerii, Yuliia Bezdushna, and Yevheniia Popko. "Depreciation of Enterprise Assets in Wartime." Oblik i finansi, no. 1(95) (2022): 5–12. http://dx.doi.org/10.33146/2307-9878-2022-1(95)-5-12.

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The war causes dangerous and unpredictable conditions for using property, the impossibility of determining the period of its useful operation. The risks of losing property are considerable. In Ukraine, the property of agricultural enterprises is primarily uninsured. The only way out is the introduction of accelerated depreciation, which will adequately reflect the costs of the enterprise, associated with hostilities in the regions of Ukraine. The purpose of the article is to determine the methodical approaches and areas of regulatory and methodological support for changes in accounting policie

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Татар, Марина Сергіївна, та Юліанна Геннадіївна Перепелиця. "АУДИТ ІНФОРМАЦІЙНОЇ БЕЗПЕКИ ДЛЯ ЗАХИСТУ ІНФОРМАЦІЙНИХ АКТИВІВ ПІДПРИЄМСТВ В УМОВАХ ГЛОБАЛЬНИХ ВИКЛИКІВ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 1 (7 квітня 2023): 35–43. http://dx.doi.org/10.32620/cher.2023.1.05.

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In the modern conditions of global challenges, along with climate action failure, extreme weather, human environmental damage, there are cyberattacks and data fraud or theft, the spread of infectious diseases (pandemics), which resulted in the activation of digitalization processes of social, economic and political processes in general and business entities financial and economic activity in particular. Modern business processes cannot be imagined without the use of information assets, because today they are becoming the most valuable resource for business development. However, in the conditio

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Elina, O. A., and O. N. Bykova. "Managing Intangible Assets as a Driver for Growth and Development of Industrial Enterprise." Vestnik of the Plekhanov Russian University of Economics, no. 5 (October 7, 2022): 170–79. http://dx.doi.org/10.21686/2413-2829-2022-5-170-179.

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A major specific feature of today’s fast growing enterprises is a high share of intangible assets in the structure of organization property and considerable costs for R & D in the overall structure of expenditure. As a rule this feature is typical of enterprises of the highly-technological sector. They are characterized by a high degree of innovation in their functioning (new branches, new methods of production) or their results (advanced, revolutionary products), by using deep scientific knowledge, experience and advanced technologies. For these enterprises the problem of adequate managin

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Chuvakorzina, V. B., and N. V. Zemtsova. "ASSESSMENT OF THE CURRENT STATE OF FIXED ASSETS OF INDUSTRIAL ENTERPRISES." Social’no-ekonomiceskoe upravlenie: teoria i praktika 19, no. 3 (2023): 38–45. http://dx.doi.org/10.22213/2618-9763-2023-3-38-45.

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The topic of assessing the state of fixed assets of Russian organizations is considered. With a high degree of depreciation of fixed assets, increased investment of funds in machinery and equipment will ensure an increase in the efficiency and competitiveness of Russian organizations. As a result of studying the condition of fixed assets in general and by branches of the economy, and determining the degree of depreciation of production equipment, the problem arises, which consists in identifying types of economic activities with a high risk of reducing the efficiency of the enterprise due to a

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Liu, Si Ping. "Simulation Study of Waveform Variation of Fixed Assets Based on Logical Database Structure." Advanced Materials Research 989-994 (July 2014): 2075–79. http://dx.doi.org/10.4028/www.scientific.net/amr.989-994.2075.

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Investment in fixed assets is the main aspects of the national government to implement macro-control economy, and it is also the pillar of national economic growth. At the same time, the investment of enterprise fixed assets is to upgrade its commercial value and add the main source of income. However, in the current business competition, many enterprises especially private enterprises often make the mistake of judgment, resulting in too much investment, investment deviation and other consequences, which blocks the development of enterprises and the growth of the national economy. Firstly, thi

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Akhmieva, Gulzhana R., and Bek-Magomed A. Azhiev. "PROBLEMS AND STRATEGIES OF ENTERPRISE ASSET MANAGEMENT." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/8, no. 146 (2024): 248–53. http://dx.doi.org/10.36871/ek.up.p.r.2024.05.08.032.

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In the context of globalization, market economy systems are constantly being improved. In this process, it is necessary to constantly develop the asset management of enterprises in order to better provide financial guarantees when adapting to a new situation. In the course of constant changes in the economic situation, the asset management of the enterprise does not go smoothly. There are problems such as the separation of powers and responsibilities. The system is imperfect, and awareness of asset management is low, as is awareness of unmanaged corporate assets. Therefore, enterprises need to

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Bystryakov, Igor, and Dmitry Klynovyi. "PROJECTIVE ACTIVITY APPROACH TO SPATAL MANAGEMENT OF NATURAL RESOURCE ASSETS." Environmental Economics and Sustainable Development, no. 3-4(22-23) (2018): 63–70. http://dx.doi.org/10.37100/2616-7689/2018/3-4(22-23)/8.

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The aim of the article is determination of system signs of the projective approach to the spatial management of natural resource assets in business-ecosystems through a competition and collaboration of management entities, with maximization of public welfare due to optimal organization of business processes in physical, informative and financial spaces. It is exposed a difference between projective-activity and economic-activity approaches as the displacement of administrative attention from an enterprise on a product, through realization of investment projects by totality of productive and lo

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TARASENKO, I.O., and M.V. DRELYA. "Features of management of current assets of the enterprise." Market Relations Development in Ukraine №11(234)2020 151 (January 28, 2021): 71–79. https://doi.org/10.5281/zenodo.4475542.

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The subject of research is the features of current assets management of the enterprise. Research methods. The following methods are used in the work: method of analysis and synthesis, comparative method, method of data generalization. Results of work. Current asset management is a complex process. Its complexity depends on such conditions as: the amount of working capital used in the operating process; various types of assets formed at the expense of working capital; accelerating capital turnover and ensuring the constant solvency of the enterprise, etc. The primary problems in the management

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