TECHNICAL REARMAMENT OF ENTERPRISES AS A DIRECTION OF ENSURING THEIR TECHNICAL AND TECHNOLOGICAL DEVELOPMENT

A long-term increase in the level of competitiveness of business entities requires ensuring their economic development, an important type of which is the technical and technological development of enterprises. In turn, achieving high rates of technical and technological development of companies is possible only thanks to the development and implementation of a set of measures aimed at updating the technical and technological base of enterprises. Such an update should include both the replacement and modernization of existing fixed assets at enterprises, as well as the transition to the use of modern and more efficient production processes. Solving these tasks is carried out, in particular, in the process of technical rearmament of enterprises. Taking this into account, the purpose of the article is to develop methodological principles for planning the technical rearmament of enterprises in the context of ensuring their technical and technological development. It has been established that this development should be interpreted as stable qualitative and quantitative changes in the technical and technological base of the economic entity, which lead to the growth of its economic potential with further realization of additionally acquired economic opportunities. The sequence of assessing the company's losses due to the increased level of wear and tear of its fixed assets compared to the most technically equipped company in this industry is proposed. The implementation of this sequence in the practice of analyzing the technical condition of labor equipment at enterprises will make it possible to make a reasonable assessment of the economic consequences of the wear and tear of the fixed assets of business entities. The stages of the process of justifying the expediency of updating the fixed assets of enterprises are determined. It is noted that the final conclusion on the expediency of replacing fixed assets should be made based on the results of comparing the net present value of the project of purchasing new fixed assets with the current value of income from the operation of old fixed assets. The planning sequence for the technical rearmament of the enterprise has been established. Completion of all stages of this sequence is the key to the successful implementation of the program of technical rearmament of enterprises and, accordingly, the improvement of the efficiency of their economic activity.