Управління основними засобами в сільськогосподарських підприємствах

Abstract

The article determined that the economic activity of agricultural enterprises is associated with fixed assets that make up the bulk of their capital. The study determined that the condition and efficiency of the use of fixed assets is an important factor in ensuring the competitiveness of enterprises. The article examines the features of fixed assets management in agricultural enterprises. The following main research methods were used in the article: comparison, monographic, abstract-logical, economic-statistical, methods of analysis and synthesis. Theoretical aspects of defining the economic essence of the concept of "fixed assets" and their classification are studied. The main problems of using fixed assets in modern agricultural enterprises are identified. The need for fixed assets for agricultural production for the period up to 2025 has been studied. The basic conditions of providing enterprises with fixed assets are determined. We are also established that in agricultural enterprises the management of fixed assets is carried out based on such approaches as a functional, process, strategic, systemic, situational, and integrated. It is determined that the purpose of fixed assets management is to ensure the production of competitive products and the formation of competitive advantages of the enterprise. The goals and objectives of fixed assets management at the strategic, tactical and operational levels are studied. Based on of the processed sources, the directions of increase of efficiency of use of fixed assets in the agricultural enterprises are offered: timely replacement of the outdated equipment; improving the organization of logistics of enterprises; use of modern effective systems of material incentives for employees; attracting investment resources of domestic and foreign investors to modernize the material and technical base of enterprises; application of leasing operations. The study investigated that the efficiency of fixed assets management of the enterprise can be considered from the standpoint of the efficiency of their use in economic turnover.