MODERNIZING THE ECONOMIC VALUATION OF FIXED ASSETS IN RAILWAY TRANSPORT ENTERPRISES: CHALLENGES AND PERSPECTIVES
Keywords:
railway enterprises, fixed assets, asset valuation, modernization, depreciation, investment attractiveness, UzbekistanAbstract
The effectiveness of railway transport enterprises depends significantly on the rational use and accurate valuation of their fixed assets. In Uzbekistan, the modernization of railway infrastructure and the transition to market-based economic management highlight the need for advanced methods of economic assessment of fixed assets. This paper analyzes the shortcomings of traditional asset valuation practices and outlines theoretical and practical measures for improving them. Enhanced asset valuation methods are essential to increase operational efficiency, attract investment, and ensure sustainable development of the national railway sector.
References
Uzbekistan Railways. (2024). Annual Financial Report.
Ministry of Transport of the Republic of Uzbekistan. Transport Sector Development Strategy.
IASB. (2023). International Financial Reporting Standards.
European Railway Agency. (2021). Asset Management Standards for Railways.
PwC. (2022). Fixed Asset Management and Valuation.
UIC. (2023). Modernization of Railway Infrastructure: Best Practices.
Smith, J. (2022). Infrastructure Asset Valuation in Emerging Economies. Transport Policy Journal.
Asian Development Bank. (2021). Financing Transport Infrastructure in Central Asia.
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