ISSN 2413-2322 (Online)

ISSN 2221-1055 (Print)

UDS: 338.43 : 330.3 DOI: https://doi.org/10.32317/2221-1055.202109041
Фінансові відносини та бухгалтерський облік

Methodical and practical aspects of increasing the capitalization of agribusiness / Zakharchuk O.V., Vyshnevetska O.V., Nechytailo V.V., Ionitsoi Ye.Yu. // Ekonomika APK. - 2021. - № 9 - P. 41

The purpose of the article is to analyze the impact of underestimation of fixed assets of agriculture on the financial and economic indicators of the industry and develop scientifically sound proposals for their improvement. Research methods. Methods used: monographic (analysis of the provision and development of agriculture by the main means of production); analysis of time series, structural changes (to establish the state and identify trends in the market of material and technical resources); comparison (comparison of economic indicators); tabular and graphical (visual display of research results in the form of tables and graphs), abstract Research results. The current state of capital intensity and investment support of agriculture in Ukraine is analyzed. The level of actual revaluation of fixed assets of agriculture is determined and the necessity and ways of their revaluation are substantiated. Scientific novelty. Methodological and practical provisions on innovation and investment development in agriculture have been further developed, based on the modernization of the material and technical base of agricultural enterprises taking into account scientific achievements, accelerating the solution of important tasks related to further growth of capital intensity of production. Practical significance. The necessity of revaluation of fixed assets in order to make objective decisions on state regulation of agriculture and its taxation system, increase the actual capitalization of enterprises in the industry in order to attract investment resources are reasoned. Tabl.: 4. Figs.: 2. Refs.: 20.
Key words: fixed assets; investments; profitability; material and technical support; indexation

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