Forming tools for integrated assets management of commercial organizations

Introduction. To achieve effective assets management of commercial organizations, it is important to use an integrated approach.

Goal. The purpose of the study is to methodically substantiate the complex tools of assets management of commercial organizations.

Materials and methods. In the course of the research, the works of Russian and foreign authors have been studied, showing the essence of portfolio, cost approaches, methods, methods, tools for managing them, as well as the directions of strategy formation, asset management policy in commercial organizations. A.I. Basov, I. R. Vinokur, V.A. Galanov, A.A. Mugatarova, A.V. Tsvetkova and foreign authors: I. Ansoff, G. Assel, F. Bouquerel, A. Dayan, P. J. Landrevi, R. Lancar, J. Levy, Mercator D. Lyndon distinguish a portfolio approach to assets management of organizations. F. R. Eshugova, S.Y. Hut, E.I. Khalilova, V.V. Shapovalov denote a cost-based approach to the management of current assets of organizations. V. K. Bansal, J. F. Marshall, J. Sinki fragmentally consider complex asset management of commercial organizations.

Results and discussion. Based on the analysis of debatable issues, the key idea of integrated asset management is presented, reflecting a single holistic view of assets, liabilities, off-balance sheet resources; the main methods of integrated assets management of commercial organizations are defined, including risk management, management of non-current, current assets, profitability, liquidity, scientific management, evaluation; assets management of commercial organizations is reflected in terms of implementation of their development strategies, assets management policies; the inclusion of portfolio and cost approaches in the tools of integrated assets management is argued; the key principles underlying integrated assets management are identified.

Conclusion. As a result, a comprehensive toolkit for assets management of commercial organizations is substantiated, integrating portfolio, cost approaches, basic assets management methods, which are based on key principles. Its implementation is aimed at ensuring effective assets management of commercial organizations.

1. Dayan A., Bouquerel F., Lancar R. [et al.]Academy of the market: marketing: trans. from French. Scientific ed. A. G. Khudokorkov. M.: Economics; 1993. 572 p. (In Russ.).

2. Ansoff I. Strategic management. M.: Economics; 1989. 328 p. (In Russ.).

3. Assel G. Marketing: principles and strategies: textbook for universities. Moscow: Infra-M; 2001. 804 p. (In Russ.).

4. Vinokur I. S., Tsvetkova A. V. Portfolio approach to assets management. Vestnik PNIPU. Social'no-ekonomicheskie nauki = Bulletin of PNRPU. Socio-economic sciences. 2017;4:234-245. (In Russ.).

5. Vinokur I. S., Mugatarova A. A. Aspects of assets portfolio management. Formation of the humanitarian environment at the university: innovative educational technologies. Competence approach. Perm; 2014. Vol. 1. P. 66-73. (In Russ.).

6. Galazova M. V. Features of asset valuation and management. Development of modern science and technology in conditions of transformational processes: collection of materials of the VI International Scientific and Practical Con-ference. St. Petersburg: Publishing House "Printing Shop"; 2022. P. 107-111. (In Russ.).

7. Eshugova F. R., Hut S. Yu., Khalilova E. I., Shapovalova V.V. Methods of assessing current assets at the regional level. Estestvenno-gumanitarnye issledovaniya = Natural sciences and humanities research. 2021;37(5):102-108. (In Russ.).

8. Ivanov I. V., Baranov V. V. Financial management: a cost approach. M.: Alpina, Business Books; 2008. 504 p. (In Russ.).

9. Keynes J. M. General theory of employment, interest and money. Favorites. M.: Eksmo; 2007. 960 p. (In Russ.).

10. Krivykh N. N., Glagolyev K. I. Management of current assets as an element of economic security of an economic entity. Advances in science and technology: collection of articles of the XX International Scientific and Practical conference. Part 2.M.: Publishing House: LLC "Relevance. RF"; 2019. P. 118-119. (In Russ.).

11. Landrevi J., Levi J., Lyndon D. Mercator. Theory and practice of marketing: in 2 vols. Vol. 1. Trans. from French. M.; 2006. 330 p. (In Russ.).

12. Manuylenko V. V., Galazova M. V. Substantiation of the priority of the resource concept in the formation of the assets of the organization. Finansovye issledovaniya = Financial research. 2021;1(70):75-81. (In Russ.).

13. Markova N. A. A set of measures for managing the working capital of the company. Nauchnye problemy vodnogo transporta = Scientific problems of water transport. 2020;62:124-133. (In Russ.).

14. Matveev S. Finance of enterprises and industries. M.: Laboratory books; 2010. 157 p. Availavle from: https://biblioclub.ru/index.php?page=book&id=96872 [Accessed 1 October 2023]. (In Russ.).

15. Marshall J. F., Bansal V. K. Financial engineering: a complete guide to financial innovations. M.: Infra-M; 1998. 784 p. (In Russ.).

16. Sinitskaya E. S. Working capital management. M.: Laboratory books; 2010. 155 p. Available: https://biblioclub.ru/index.php?page=book&id=96833 [Accessed 25 September 2023]. (In Russ.).

17. Rumelt R.The Perils of Bad Strategy. Copyright, McKinsey, 2011. (In Russ.).

18. Securities market: textbook. Ed. by V. A. Galanov, A. I. Basov. 2nd ed., reprint. and additional M.: Finance and Statistics; 2004. 448 p. (In Russ.).

19. Sinki J. Jr. Financial management in a commercial bank and in the financial banking industry; translated from English M.: Alpina; Business Books; 2007. 1018 p. (In Russ.).