Author: Nadezhda S. Piontkevich

Abstract:

Investment activity of an organization is connected with investments in fixed capital, implementation of investment projects, purchase of new business and acquisition of other organizations’ securities. In this regard, the structure and dynamics of fixed assets characterize specifics of fixed capital management and, consequently, investment activity management in an organization. The present article describes the structure and elements of organization’s fixed capital; studies the main sources of replenishment of organization’s fixed assets; proposes tools to plan the volume of fixed assets needed for an organization and estimates the efficiency of their management. Finally, the author suggests the methodology for fixed capital management in organizations that takes into account the impact of external and internal factors.

Keywords:fixed capital of organization; sources of reproduction of fixed capital; investment activity of organization; management of fixed capital of organization.