The efficiency of use of fixed capital in the organizations of the agroindustrial complex: problems and ways of their elimination

Issue № 1, 2018, article № 11, pages 92-96

Language: Russian

Original language title: ЭФФЕКТИВНОСТЬ ИСПОЛЬЗОВАНИЯ ОСНОВНОГО КАПИТАЛА В ОРГАНИЗАЦИЯХ АПК: ПРОБЛЕМЫ И ПУТИ ИХ УСТРАНЕНИЯ

Keywords: CAPITAL, PROBLEMS, MANAGEMENT, FIXED CAPITAL, EFFICIENCY OF USE, AGROINDUSTRIAL COMPLEX, AGRICULTURAL ENTERPRISES, WAYS TO ELIMINATE

Abstract: One of the conditions for successful functioning of agricultural enterprises is an effective use of their fixed capital. The place of enterprise in agricultural production, its financial status and competitiveness in the market depends on the solution of the problem of its increase. However, now in the scientific literature the problem of analyzing the efficiency of use of the fixed capital of agricultural enterprises is not paid enough attention. The following methods were used in the research: statistical, comparative, logical, inductive and deductive. To obtain, process and analyze raw materials, specific research methods were used: analysis and synthesis, modeling, specification and abstraction. The research revealed that the main problems of effective use offixed capital of enterprises in the agroindustrial complex of the south of the Rostov region are: the lack offull-scale planning and forecasting, the rejection offactor analysis of activities, general reduction of soil fertility, technical state offixed assets and, finally, mismatch of the structure of fixed capital specialization of enterprises. To eliminate defined problems, author proposes to implement the following activities: implementation of integrated planning and forecasting enterprises’ activities; use of science-based crop rotations and soil protection methods against the erosion of all types; formation of an amortization fund and control over its proper use. Problems identified in the course of the study hamper the achievement of goals related to the improvement of competitiveness of agricultural products. A reasonable combination of the proposed measures to improve the efficiency of the use iffixed capital will improve the financial state of agricultural enterprises and create conditions for the sustainable development of rural areas.

Authors: Butkova Oksana Vladimirovna