Kulko-Labyntseva I. Objectively-subjective approach to the functioning of fixed assets of industrial enterprises

In the dissertation it is proved that the essence of the category of fixed assets is treated as cost, physical-material, reproductive, and the functioning of fixed assets is a multi-faceted category, which includes their application, operation, use according to established criteria, which are considered simultaneously in process, functional and system contexts. The division of fixed assets according to the classification criteria is supplemented by the criteria of the state and reliability of the results of the evaluation. The analysis of methods, tools and sources of maintenance of functioning of fixed assets of industrial enterprises is carried out. The classification of methods for evaluating the functioning of fixed assets by the division of the studied population according to the criteria of objectivity and subjectivity has been developed, which enabled to substantiate the sphere of manifestation of their synthesis – the objective-subjective approach. The factor environment for the functioning of fixed assets of industrial enterprises is structured and the significance of the factors influence according to the methodology of SWOT, PEST analyzes is estimated. The financial position and market positions of the enterprises under study were evaluated using scoring. The indicators of the functioning of fixed assets are estimated by means of financial and economic analysis of enterprises’ reporting. The conceptual positions of the objectively-subjective approach to the functioning of fixed assets of industrial enterprises are developed. It is proposed to implement their implementation within the framework of the theory of fuzzy logic, which enables to integrate and reliably interpret the results of the manifestation of subjectivism and objectivism in the process of interpreting the state and multi-directional direction of the influence of the multifactorial environment on the functioning of the main means under uncertainty. The representation of the contents of the category of accessibility was developed and its formalization as a criterion for choosing a tool for ensuring the functioning of fixed assets of industrial enterprises was carried out. An objective and subjective approach to substantiating the choice of tools for ensuring the functioning of the main means of industrial enterprises is improved on the basis of fuzzy logical output of the results of fuzzy and expert evaluation of instruments on the basis of their availability. The scientific and methodological approach to the interpretation of the results of the evaluation and analysis of the efficiency of the main assets of industrial enterprises functioning on the basis of expanding the interpretation of the results of financial analysis by fuzzy logical conclusions has been improved.