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No. 1 (26) - 2025 / 2025-03-31 — Updated on 2025-03-31 / Number of views: 36
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Assets represent different types of economic resources used in the process of economic activity. They are created in accordance with the mission and strategy of economic development of the enterprise for the specific purposes of this activity and describe the basis of its economic potential in the form of general property values. Assets as a set of purposefully formed economic resources in the form of a certain set of property values are designed to correspond to the functional direction and scope of its economic activity. Only in this case do they have a certain value as economic resources for future use. The substantive value of assets as economic resources is primarily reflected in the sphere of economic relations, or more precisely, in the economic sphere of activity. Accordingly, being carriers of economic characteristics, assets are the object of economic management of any microeconomic economic systems.