ASSESSMENT OF FIXED ASSETS AND REAL ASSETS OF LARGE INDUSTRIAL ENTERPRISES IN THE MANUFACTURING AND INFRASTRUCTURE SECTORS OF KRASNOYARSK KRAI

Abstract

To identify large industrial entrepreneurship entities (large industrial enterprises) in Krasnoyarsk Krai, the criterion of income (over 2 billion rubles per year) was applied. As a result, a list of 192 enterprises was formed, from which, based on the study of the history of each enterprise, published on the websites, their mergers, acquisitions, changes in the form of ownership, the final list of large industrial entrepreneurship in the manufacturing and infrastructure sectors of Krasnoyarsk Krai was formed, totalling 38 enterprises. Almost all large enterprises of these sectors were established in the period 1950-1990.The assessment of the use of fixed assets and real assets of the selected large business entities allowed us to draw indirect conclusions about the efficiency of the use of production areas and land of such enterprises.The assessment of the dynamics of fixed assets, stock return and real assets of such enterprises has shown that in most cases there is a decrease in stock return, which is especially characteristic of enterprises of manufacturing industry. On the one hand, a decrease in the stock return, on the one hand, with an increase in the value of real assets, indicates a decrease in the efficiency of fixed assets utilisation, which indirectly indicates that the property of the enterprise (production areas and land) is not used quite efficiently and they are not sufficiently loaded. On the other hand, it may indicate the modernisation (renewal of fixed assets), especially for those enterprises for which the share of fixed assets in real assets is predominant.