METHODOLOGICAL APPROACHES TO ASSESSING INVESTMENT PLANNING IN FIXED ASSETS OF AGRICULTURAL ORGANIZATIONS
Issue № 10, vol. 1, 2025, article № 15, pages 155-169
Language: Russian
Original language title: МЕТОДИЧЕСКИЕ ПОДХОДЫ К ОЦЕНКЕ ПЛАНИРОВАНИЯ ИНВЕСТИЦИЙ В ОСНОВНОЙ КАПИТАЛ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ
Keywords: GOVERNMENT SUPPORT, INVESTMENTS, FIXED ASSETS, OREL REGION, REGION, AGRICULTURE, SUBSIDIES, TECHNICAL AND TECHNICAL EQUIPMENT, FINANCING, FINANCIAL CONDITION, ECONOMIC EFFICIENCY
Abstract: The article focuses on the development of a methodological approach to assessing investments in fixed capital of agricultural organizations in the Oryol region. The analysis of the availability of fixed assets in agricultural organizations, investment in fixed capital, and investment sources is carried out. The volumes of acquisition of agricultural machinery and equipment in agricultural organizations, including leasing, are identified. The results of the analysis of investment directions in stationary objects of the agro-industrial complex of the Oryol region are presented. The measures of state support for investments in fixed capital of agricultural organizations are determined, state assistance to agricultural organizations of the Oryol region and the volumes of state subsidies for investment activities in agricultural organizations are assessed. A system of groups of indicative indicators for assessing the effectiveness of investment management in fixed capital of agricultural organizations is developed and a comprehensive assessment methodology is proposed. In addition, the developed methodology for assessing investments in fixed capital in agricultural organizations of the Oryol region is being tested.
Authors: Proniaeva Liudmila Ivanovna, Pavlova Anna Viacheslavovna, Fedotenkova Olga Anatolevna, Skvortsov Vsevolod Valerevich