AUDIT OF INTELLIGENT MANUFACTURING SYSTEMS BASED ON IMPROVING THE RESOURCE-BASED VIEW
Abstract and keywords
Abstract:
This paper analyzes the resources of smart manufacturing within the context of economic digitalization. It places a special emphasis on conceptualizing the audit of smart manufacturing systems. The author defines this type of audit as a systematic assessment of manufacturing systems integrated with artificial intelligence, the Internet of Things (IoT), and big data. This approach aims to achieve technological maturity, ensure operational resilience, enhance efficiency, and maintain compliance with safety requirements. Furthermore, the paper proposes a three-component audit framework that encompasses the evaluation of intellectualization processes, specific risk analysis, and the monitoring of industrial sustainability.

Keywords:
enterprise audit, digital transformation, digitalization of industry, intelligent manufacturing, resource approach
References

1. Grineva N.V., Abdikeev N.M. Analiz osnovnyh strukturnyh komponentov intellektual'nogo promyshlennogo proizvodstva // Problemy ekonomiki i yuridicheskoy praktiki. — 2025. — T. 21, № 4. S. 142–153. — DOIhttps://doi.org/10.33693/2541-8025-2025-21-4-142-153. — EDN DEWBWV.

2. Malina O.V. Principy postroeniya intellektual'noy sistemy strukturnogo sinteza mashinostroitel'nyh ob'ektov // Intellektual'nye sistemy v proizvodstve. — 2025. — T. 23, № 4. S. 65–71. — DOIhttps://doi.org/10.22213/2410-9304-2025-4-65-71. — EDN OKRVLQ.

3. Utakaeva I.H. Optimizaciya prediktivnogo obsluzhivaniya oborudovaniya cherez ob'edinenie dannyh promyshlennogo interneta veschey i grafovyh baz znaniy // Kuznechno-shtampovochnoe proizvodstvo. Obrabotka materialov davleniem. — 2025. — № 6. — S. 81–91. — EDN AOCPUR.

4. Duan C., Tan C. Intelligent Manufacturing: A New Engine Driving the Transformation and Upgrading of Manufacturing Industry // Frontiers in Business, Economics and Management. — 2025. Vol. 19, no. 2. — P. 128–130. — DOI:https://doi.org/10.54097/mqddsn11

5. Ostrouh A.V. Intellektual'nye sistemy. — Krasnoyarsk: Nauchno-innovacionnyy centr, 2020. — 316 s. — ISBN 978-5-907208-27-8. — DOIhttps://doi.org/10.12731/978-5-907208-27-8. — EDN ALZSTP.

6. Iskusstvennyy intellekt pokoryaet biznes: vnedrenie II v kompaniyah vyroslo v dva raza [Elektronnyy resurs]. — URL: https://wciom.ru/announcements-item/iskusstvennyi-intellekt-pokorjaetbiznes-vnedrenie-ii-v-kompanijakh-vyroslo-v-dva-raza (data obrascheniya: 30.03.2026).

7. Chto reshaet II v promyshlennosti: klyuchevye zadachi i sfery primeneniya [Elektronnyy resurs]. — URL: https://developers.sber.ru/help/gigachat-api/aI-in-industry (data obrascheniya: 30.03.2026).

8. Ispol'zovanie II v stroitel'stve: primery i buduschee [Elektronnyy resurs]. — URL: https://gectaro.com/blog/tpost/r71jb8yjx1-ispolzovanie-ii-v-stroitelstve-primeri-i (data obrascheniya: 30.03.2026).

9. Iskusstvennyy intellekt — delaem cifrovuyu Rossiyu [Elektronnyy resurs]. — URL: https://ai.gov.ru/dashboard (data obrascheniya: 30.03.2026).

10. V MER prognoziruyut dostizhenie vnedreniya tehnologiy II 95% k 2030 godu [Elektronnyy resurs]. — URL: https://tass.ru/ekonomika/20873811 (data obrascheniya: 30.03.2026).

11. Penrose E.T. The Theory of the Growth of the Firm. — New York: John Wiley & Sons, 1959. — 272 p.

12. Wernerfelt B. A Resource-Based View of the Firm // Strategic Management Journal. — 1984. Vol. 5, no. 2. — P. 171–180.

13. Kleyner G.B. Resursnaya teoriya sistemnoy organizacii ekonomiki // Rossiyskiy zhurnal menedzhmenta. — 2011. — T. 9, № 3. — S. 3–28. — EDN OIHBXL.

14. Kat'kalo V.S. Resursnaya koncepciya strategicheskogo upravleniya: genezis osnovnyh idey i ponyatiy // Vestnik Sankt-Peterburgskogo universiteta. Menedzhment. — 2002. — № 4. — S. 20–42. EDN HSPIOR.

15. Nikolaeva T.I., Lykasova S.N. Resursnyy potencial torgovoy organizacii kak osnova ee razvitiya // Izvestiya Ural'skogo gosudarstvennogo ekonomicheskogo universiteta. — 2010. — № 3(29). S. 119–124. — EDN NCHWOB.

16. Levin A.I. Institucional'nye i ekonomicheskie osnovy formirovaniya chelovecheskih resursov: special'nost' 08.00.01 «Ekonomicheskaya teoriya»: dis. … kand. ekon. nauk. — Saratov, 2005. — 185 s. EDN NNHDAN.

17. Chzhan C. Primenenie grafov znaniy kak elementa intellektual'nogo proizvodstva (na primere obrabatyvayuschey promyshlennosti Kitaya) // Teoriya i praktika obschestvennogo razvitiya. 2025. — № 2(202). — S. 133–139. — DOIhttps://doi.org/10.24158/tipor.2025.2.17. — EDN SXLGSV.

18. Abu-Abed F.N. Kiberfizicheskie sistemy i chelovek v kontekste intellektual'nogo proizvodstva Industrii 4.0 // Ekonomika i upravlenie innovaciyami. — 2022. — № 3(22). — S. 78–87. DOIhttps://doi.org/10.26730/2587-5574-2022-3-78-87. — EDN CHKYJS.

19. Didenko D.V. Rabotniki intellektual'nogo truda kak sub'ekty formirovaniya i ispol'zovaniya chelovecheskogo kapitala // Obschestvennye nauki i sovremennost'. — 2016. — № 1. — S. 80–89. — EDN VVIVMV.

20. Grazhdanskiy kodeks Rossiyskoy Federacii (chast' 4-ya) ot 18.12.2006 № 230-FZ (red. ot 23.07.2025) (s izm. i dop., vstup. v silu s 04.01.2026) [Elektronnyy resurs]. — URL: https://www. consultant.ru/document/cons_doc_LAW_64629/2a4870fda21fdffc70bade7ef80135143050f0b1/

21. Panov A.I. Tendencii v razvitii intellektual'nogo proizvodstva // Ekonomika i kachestvo sistem svyazi. — 2023. — № 3(29). — S. 89–99. — EDN XEIQUB.

22. Molodchik M.A., Esaulova I.A., Molodchik A.V. Model' upravleniya znaniyami na osnove organizacionno-motivacionnyh mehanizmov // Upravlencheskie nauki. — 2021. — T. 11, № 2. — S. 85–98. DOIhttps://doi.org/10.26794/2404-022X-2021-11-2-85-98. — EDN LVKERK.

23. Zimova N.S. Osobennosti vnedreniya sistemy upravleniya znaniyami v rossiyskih kompaniyah // Nauchnyy rezul'tat. Sociologiya i upravlenie. — 2019. — T. 5, № 3. — S. 100–116. — DOIhttps://doi.org/10.18413/24089338-2019-5-3-0-7. — EDN JVMFIX.

24. Podverbnyh O.E., Shvackaya M.V., Samohvalova S.M., Kuzovleva A.R. Formirovanie sistemy upravleniya unikal'nymi znaniyami na promyshlennom predpriyatii // Liderstvo i menedzhment. 2024. — T. 11, № 4. — S. 1479–1502. — DOIhttps://doi.org/10.18334/lim.11.4.122006

25. Bryuhova O.Yu., Starceva N.N. Transformaciya korporativnyh bibliotek v usloviyah povysheniya znachimosti upravleniya znaniyami v organizacii // Liderstvo i menedzhment. — 2026. — T. 13, № 1. — S. 61–78. — DOIhttps://doi.org/10.18334/lim.13.1.124535. — EDN OJAZHM.

26. Maydyrov S.G. Informaciya i znaniya — osnovnye ekonomicheskie resursy i ih osobennosti v postindustrial'nom obschestve // Statistika, uchet i audit. — 2015. — № 1(56). — S. 129–134. EDN YGAOGT.

27. Golovchanskaya E.E. Intellektual'nye resursy kak faktor innovacionnogo ekonomicheskogo rosta nacional'noy ekonomiki // Vestnik Permskogo nacional'nogo issledovatel'skogo politehnicheskogo universiteta. Social'no-ekonomicheskie nauki. — 2019. — № 3. — S. 183–193. DOIhttps://doi.org/10.15593/2224-9354/2019.3.14. — EDN BAJKZQ.

28. Matrizaev B.D. Teoriya endogennogo rosta: issledovanie istoricheskih predposylok i retrospektivnyh osobennostey evolyucii v ramkah otdel'nyh makroekonomicheskih paradigm i modeley ekonomicheskogo rosta // Teoreticheskaya ekonomika. — 2024. — № 8. — S. 61–73. — DOI:https://doi.org/10.52957/22213260-2024-8-61-73

29. Molchanov N.N., Rybakova Yu.V. Metodologiya razrabotki innovacii, osnovannoy na sotvorchestve i soproizvodstve // Ekonomika i upravlenie. — 2019. — № 7(165). — S. 64–73. — DOIhttps://doi.org/10.35854/19981627-2019-7-64-73. — EDN XFHLJG.

30. Tatarinov K.A., Muzyka S.M., Anikienko N.N., Savchenko I.A. Organizacionnaya kul'tura v epohu ekonomiki znaniy // Vestnik Altayskoy akademii ekonomiki i prava. — 2024. — № 8-1. — S. 160–165. — URL: https://doi.org/10.17513/vaael.3638

31. Cherenkov V.I., Tolstobrov M.G., Tolstobrov G.M. Konceptual'naya model' innovacionnoy korporativnoy kul'tury: sistematizaciya i rasshirenie drayverov imperativa innovaciy // Voprosy innovacionnoy ekonomiki. — 2025. — T. 15, № 4. — S. 1429–1452. — DOIhttps://doi.org/10.18334/vinec.15.4.124369. EDN SVVKMC.

32. Nesmeyanov D.V. Podhod k razvitiyu innovacionnoy korporativnoy kul'tury organizaciy // Mezhdunarodnyy nauchno-issledovatel'skiy zhurnal. — 2023. — № 6(132). — DOI 10.23670/ IRJ.2023.132.72. — EDN ZSPVHO.

33. Gerasimov K.B., Ozernov R.S. Vliyanie organizacionnoy kul'tury na innovacionnoe povedenie personala // Vestnik Samarskogo universiteta. Ekonomika i upravlenie. — 2023. — T. 14, №1. S. 148–156. — URL: http://doi.org/10.18287/2542-0461-2023-14-1-148-156

34. Schein E H. Organizational Culture and Leadership. — 4th ed. — San Francisco: Jossey-Bass, 2010. — 464 p.

35. Becker G.S. Human Capital: A Theoretical and Empirical Analysis, with Special Reference to Education. — 3rd ed. — Chicago: University of Chicago Press, 1993. — 412 p.

36. Zahra S., George G. Absorptive Capacity: A Review, Reconceptualization, and Extension // Academy of Management Review. — 2002. — Vol. 27, no. 2. — P. 185–203. — DOIhttps://doi.org/10.2307/4134351

37. Nonaka I., Takeuchi H. The Knowledge-Creating Company: How Japanese Companies Create the Dynamics of Innovation. — New York: Oxford University Press, 1995. — 284 p.

38. Sholoh L.S., Akberdina V.V. Podhody k modelirovaniyu intellektual'nyh biznes-processov na promyshlennom predpriyatii // Vesennie dni nauki InEU: sbornik dokladov Mezhdunarodnoy konferencii studentov i molodyh uchenyh, Ekaterinburg, 17–20 aprelya 2024 g. — Ekaterinburg: Azhur, 2024. — S. 370–374. — EDN TRJDMI.

39. Abrosimova O.M., Kapranova L.D. Processy vnedreniya tehnologiy intellektualizacii promyshlennogo proizvodstva v ramkah formirovaniya tehnologicheskogo suvereniteta // Ekonomika stroitel'stva. — 2025. — № 8. — S. 140–143. — EDN LQGWZS.

40. De Marchi M. [i dr.] Development of a Resilience Assessment Model for Manufacturing Enterprises // Sustainability. — 2023. — Vol. 15, iss. 24. — Art. 16947.

Login or Create
* Forgot password?