DOI: 10.33917/es-4.202.2025.98-107

The article dwells on the problems of financing fixed assets in industry and scientific developments. A new financial technology for financing non-current assets at the expense of current assets and funds of targeted financing is proposed. The authors have developed fundamentally new sources of investment financing through restoring the depreciation fund and creating a new Innovative Development Fund, taking into account new financial technologies for accounting operations. The problem of dividing financial flows into working capital and investment assets according to balance sheet accounting objects is solved by creating new balance sheet accounts reflecting various sources of financing and by registering certificates of market value assessment of rights to the intellectual activity results. New forms of reporting on the use of intellectual property objects are proposed.

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The article is devoted to the development of the mining industry in the territory of the Murmansk region, which is part of the Arctic zone of the Russian Federation. The importance of mining enterprises in the volume of industrial production of the Murmansk region is analyzed, the largest enterprises to grow and their role in the socio-economic development of the region are identified. Using the example of the largest mining enterprise in the Murmansk Region (Kovdor Mining and Processing Plant), an analysis of the use of the enterprise’s working capital was carried out, the degree of efficiency of the enterprise and the industry as a whole was determined, and prospects for attracting investors from other regions were evaluated.