Modern approaches in the method of analysis of fixed assets agricultural business enterprises

Анотація

Implementation of strategic and current tasks of operational management is impossible without the use of appropriate production capacity. An important place in its structure is occupied by fixed assets. Due to their availability and use in accordance with the production program, a resource base is formed to increase production, provide services or perform work, diversify them, improve quality characteristics. This contributes to gaining significant advantages in ensuring the competitiveness of the enterprise and its products. To reveal the purpose and objectives of the research, the article uses general scientific (analysis, synthesis, induction, deduction) and special research methods (system approach, graphical method, comparative analysis, modeling). The scientific article examines the existing methods of analysis of fixed assets. Its critical assessment is given, the shortcomings of use in the conditions of market economy and information needs of managers and investors of agrarian business enterprises are pointed out. Theoretical and methodological principles of improving the analysis of fixed assets of agricultural enterprises are formulated. A model of the methodology of analysis of fixed assets in the system of real investment management is proposed. To reveal the content of the proposed method, the practical aspects of the implementation of the method of analysis of fixed assets in the management of real investments of agricultural enterprises are considered. Analytical indicators for information support of management of each stage of real investment (at the stage of real investment planning and the stage of realization of investments in fixed assets of agricultural enterprise) are identified.

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