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Abstract
The article examines the issues of development and modern approaches to the management of fixed assets of industrial enterprises. The historical evolution of approaches to fixed asset management is characterized by a transition from simple accounting and financial models to more modern integrated management strategies. The article identifies the stages of fixed asset management, the characteristics of the development of digital technologies, including solutions based on IoT and artificial intelligence, and the tools for managing fixed assets in the context of the formation of the “Industry 4.0” concept. It also develops a comparative analysis of approaches to fixed asset management and highlights the features of forming a modern asset management model in the context of the “Digital Uzbekistan 2030” program.
References
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