ACCOUNTING SUPPORT FOR THE REPRODUCTION OF FIXED ASSETS OF AGRICULTURAL ENTERPRISES
LIUBAR Oksana - Candidate of Economic Sciences (PhD), Associate Professor of the Chair of
Accounting, Vinnytsia National Agrarian University (14 Pervozvannoho Str., Vinnytsia, 21027, e-mail:
An important component of the enterprise's resource potential is the fixed assets and their integral
component ‒ agricultural land, which determines the scale and directions of development of the
agricultural sector. The development of any production, including agricultural, requires constant renewal
of fixed assets, reproduction of natural soil fertility, land improvement works (reclamation, drainage,
irrigation and other works). However, due to the unsatisfactory financial condition of agricultural
enterprises, the unequal rise in prices for products of industrial origin, the purchase of labor resources
has sharply decreased, soil reproduction works and improvement of agricultural lands are not being
carried out at all. There is an intensive aging of machinery and equipment, vehicles, deterioration of the
enterprise's material resources, reduced soil fertility.
The essence and significance of the process of reproduction of fixed assets and their component ‒
agricultural lands are revealed. The emphasis is on innovative reproduction. It can be said that «innovative
development» is a look into the future, and «reproduction of fixed assets» is largely a look into the past,
since the actual state of the enterprise is being reproduced. The purpose and tasks of forming a system of
accounting for innovative reproduction of fixed assets and their component ‒ agricultural lands have been
determined. The main attention was focused on the study of existing types and forms of fixed assets
reproduction, stages of formation of the system of accounting for innovative reproduction of fixed assets
and features of accounting support for the process of innovative reproduction of fixed assets. The scheme
of accounting of economic processes of innovative activity at agricultural enterprises is developed.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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