IMPROVING THE ECONOMIC ASSESSMENT OF FIXED ASSETS OF RAILWAY TRANSPORT ENTERPRISES

This article examines approaches to improving the economic assessment of fixed assets in railway transport enterprises. Given the capital-intensive nature of the railway sector, where infrastructure, rolling stock, and signaling systems represent substantial long-term investments, accurate valuation and performance analysis of fixed assets are critical for sustainable development. The study identifies key shortcomings in traditional accounting methods, including historical cost distortion, inadequate depreciation models, and limited integration between financial and operational data. The article proposes modern methodologies such as fair value and replacement cost accounting, life-cycle cost analysis, risk-adjusted financial modeling, and digital asset management systems. Special attention is given to the integration of technical condition monitoring with economic evaluation to enhance investment planning, maintenance optimization, and capital productivity. The proposed improvements contribute to greater financial transparency, more efficient resource allocation, and stronger long-term competitiveness of railway enterprises.

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