A STUDY ON FIXED ASSETS MANAGEMENT WITH REFERENCE TO LG ELECTRONICS

This study examines the relationship between fixed asset management and financial performance at LG Electronics India Pvt Ltd over the period FY2020–FY2024. Drawing on secondary data from audited financial statements, the analysis assesses trends in property, plant, and equipment, overall fixed assets, working capital components, revenue, expenses, and profitability metrics. Key findings indicate that while the company sustained consistent growth in its asset base and top line, it encountered challenges in working capital management and cost efficiency, resulting in compressed profit margins despite rising absolute profits.The implications for finance managers include the need for integrated strategies that align capital investments with robust liquidity controls and targeted cost-optimization initiatives. Recommendations focus on enhancing working capital procedures, conducting comprehensive cost reviews, and adopting advanced analytical tools for demand forecasting. The study contributes to the literature on corporate asset management by highlighting the trade-offs between long-term capacity expansion and short-term financial health, and suggests avenues for future research incorporating qualitative insights and segment-level performance analysis.