УДК 338.45: 330.313
JEL classification: Н12; L23
Introduction. One of the main factors that determines the competitiveness of products is the condition and quality of fixed assets. Fixed assets ensure the competitiveness of products by forming its quality characteristics and production costs. Physical and moral aging of the active part of fixed assets can cause loss of competitiveness of products. Restructuring can be one of the tools to increase the efficiency of fixed assets use.
The purpose of the article is to determine the role of production and technological restructuring as a tool to improve the efficiency of using the fixed assets of the enterprise.
Results. The approaches to the definition of restructuring related to fixed assets are summarized, the essence of production and technological restructuring is defined. The role of production and technological restructuring in ensuring the competitiveness of the enterprise and achieving organizational goals is determined. Theoretical approaches to determining the goals of production and technological management restructuring are analyzed. The importance of production and technological restructuring from the standpoint of improving the efficiency of fixed assets of the enterprise, as well as from increasing the competitiveness of products and financial stability is substantiated. The concept of production and technological restructuring is defined as a type of restructuring of fixed assets, which meets the strategic intentions of the enterprise, aimed at increasing the production potential of the enterprise, creating prerequisites for production of such quality that meets market requirements, optimizes costs and increases product competitiveness. The procedure of production and technological restructuring is offered and the essence of each of its stages is revealed. The use of production and technological restructuring is justified as a tool to increase the efficiency of using the fixed assets of the enterprise and ensure their timely modernization on an innovative basis.
Conclusions. Production and technological restructuring allow to provide qualitatively new transformations of fixed assets, which will provide a new stage of development of the enterprise, creating prerequisites for increasing the efficiency of production activities and achieving enterprise’s goals.
Keywords: production and technological restructuring, fixed assets, management, management tools.
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The article was received 20.12.2019