Current assets as an object of management activity of transport companies that constitute the critical infrastructure of regions

Abstract

Abstract: Management of current assets in transport companies in the face of complex real threats requires systematic research, understanding, assessment and appropriate response from management. The main attention in the study is paid to the current assets of railcar companies as one of the most important objects of management activity in order to support operational activity. The purpose of the article is to improve technologies in the management of current assets of critically important railcar companies based on monitoring and diagnostics of their current state, taking into account modern challenges and risks. To substantiate the results obtained, the following were used: a systemic approach (for analyzing financial and economic processes in railcar companies); methods of economic and comparative analysis (for monitoring the state of current assets of companies); modeling method (when substantiating approaches to improving short-term asset management technologies); visual graphics methods (for visualizing the results of the study); logical generalization method (when formulating conclusions). During the study: 1) monitoring was carried out and an assessment was provided of the state and structure of current assets of railcar companies representing critical infrastructure, 2) areas for improving technology in current asset management were substantiated, 3) digital tools were identified that are useful for monitoring and forecasting in the process of managing current assets of companies. The results of the study are as follows: 1) it was confirmed that effective management of the balance between current assets and liabilities is crucial for maintaining cash mobility and optimizing the profitability of railcar companies, 2) areas for improving technology in the management of current assets at railcar companies forming critical infrastructure were proposed, 3) practical recommendations were developed for the integration of digital tools for monitoring and forecasting in the process of managing current assets. In a practical sense, the results of the study can be used to improve the efficiency of the functioning of railcar companies.