Publication Details
Abstract
The article discusses issues related to the improvement of the mechanisms for managing fixed assets of textile industry enterprises. It is known that in the context of innovative development, the availability of state modernization programs determines the need to find ways to improve the management of fixed assets. From an accounting perspective, special attention is paid to factors such as the energy intensity of production processes, dependence on imported equipment, ESG requirements, and export orientation. The article presents the results of an analysis of systemic problems in the management of fixed assets, which are complex and affect the financial, personnel, organizational and technological spheres. In addition, the article discusses the stages of improving the management of fixed assets at the industry level, and draws conclusions based on the analysis and proposed recommendations.