Research on an Integrated Multi-Objective Decision-Making Model for Fixed Assets Based on State Awareness

Abstract

The objectives, methods, and timing of fixed asset disposal have a profound impact on corporate profitability and operational efficiency. With the advent of the digital era, simulating a variety of disposal combinations has become a practical reality, enabling enterprises to generate greater value from asset disposals. This study takes Liangshan Tobacco as the research object and constructs a multi‑objective decision‑making model for fixed assets based on dynamic state awareness. The model aims to minimize economic cost, maximize health score, and minimize disposal loss risk as decision objectives. Through the integration of dynamic depreciation simulation, asset health and efficiency scoring, and disposal early‑warning modules, it effectively addresses the disposal issues faced by Liangshan Tobacco, enhances both safety and efficiency, and provides a theoretical modeling reference for asset disposal in other prefectures and cities.