REPRODUCTION OF FIXED ASSETS OF AGRICULTURAL ORGANIZATIONS
Issue № 4, 2023, article № 5, pages 31-37
Section: Problems of efficient management
Original language title: ВОСПРОИЗВОДСТВО ОСНОВНЫХ СРЕДСТВ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ
Abstract: The purpose of the study is to develop theoretical provisions for assessing the reproduction of agricultural fixed assets. Fixed assets are an integral and necessary condition for agricultural production, on which the level of production, working conditions, its productivity and efficiency, safety and quality of products, and the achievement of food security of the country largely depend. In this connection, the analysis of the system of indicators for assessing the security and efficiency of the use of fixed assets in economic literature was carried out. This made it possible to choose the most rational form of reproduction of fixed assets and classify agricultural enterprises into six groups of reproduction, depending on the growth rate of fixed assets and the growth rate of capital return. The proposed system of indicators makes it possible to characterize the type and type of reproduction at the agricultural enterprise.