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.
The article provides an analysis of regulatory legal forms in the field of accounting classification of errors , are not consistent with the data specified in the forms, classified responsibility for the mistakes.
In the article author presents a brief analysis of import substitution mechanisms of the agro-industrial complex of the Belgorod region. The legislative aspects on which the regional program offood import substitution is based, its influence on economic security and labor market of the region are considered. Positive results of the implementation of this program as well as the influence of external economic factors on the effectiveness of its implementation were noted. The article presents information on subsidizing an agricultural business, the investment inflow into the industry; it analyses the development horticulture, berries and fruit production. The paper presents an assessment of problem areas of agricultural functioning. In addition to import substitution, it provides examples of the most developed export-oriented industries in the region.