CONCEPTUAL APPROACHES TO THE MANAGEMENT OF NON-CURRENT ASSETS OF CORPORATE ENTERPRISES

The article defines that non-current assets form the basis of the material and technical base of the enterprise, determine its technical level, production capacity, ability to perform works and services. Approaches to the definition of management of non-current assets and their directions are investigated. A concept of non-current assets management has been developed, aimed at improving the process of forming non-current assets. The concept is based on such principles as strategic, objectivity, balance, efficiency, complexity, defined goals, key objectives, proposed management methods and disclosed expected results. The transformation of non-current assets management is considered, which will allow to fully cover the entire sphere of activity of corporate enterprises. The analysis of the dynamics of the state and structure of non-current assets is carried out, the results of which are given in the article, the tendencies of their change are estimated according to the results of the fuel and energy industry and AT «Vinnytsiagaz». Based on the results of the research, the process of non-current assets management is proposed, which involves passing stages to determine alternative methods for making management decisions.