Issue №: 8 (48)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
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:
OsanaL66@ukr.net)
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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[Innovative reproduction of fixed assets at the enterprises]. Abstract of Ph.D. dissertation. Еconomy and
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2. Bryk, H.V. (2016). Oblikovo-analitychne zabezpechennia innovatsiinoi diialnosti
silskohospodarskykh pidpryiemstv [Accounting and analytical support of innovative activity of
agricultural enterprises]. Hlobalni ta natsionalni problemy ekonomiky - Global and national problems of
economy, 14, 905-909 [in Ukrainian].
3. Valinkevych, N.V. & Bobrova, S.V. (2011). Napriamky udoskonalennia stratehii vidtvorennia
osnovnykh zasobiv pidpryiemstv [Directions for improving the strategy of reproduction of fixed assets of
enterprises]. Visnyk Zhytomyrsʹkoho derzhavnoho tekhnolohichnoho universytetu - Bulletin of Zhytomyr
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"innovation" as an object of accounting]. Visnyk Zhytomyrskoho derzhavnoho tekhnolohichnoho
universytetu - Bulletin of Zhytomyr State Technological University, 3(53), 56-58 [in Ukrainian].
5. Hrinʹko, A.P. (2015). Teoretyko-metodolohichni zasady bukhhaltersʹkoho obliku vidtvorennya
osnovnoho kapitalu v umovakh novoyi upravlinsʹkoyi paradyhmy: monohrafiya. [Theoretical and
methodological principles of accounting for the reproduction of fixed capital in the new management
paradigm: a monograph]. Kharkiv: KHDUKHT [in Ukrainian].
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navch. posib. [State regulation of the economy: a textbook]. Vinnyts. nats. ahrar. un-t. - Kyiv: Khai-TekPpes [in Ukrainian].
7. Zhuk, V.M. (2011). Kontseptualni pidkhody vyrishennia poverkhnevykh ta hlybynnykh problem
obliku innovatsiinoi diialnosti [Conceptual approaches of solving surface and deep problems of accounting
of innovative activity]. Oblik i finansy APK - Accounting and Finance AІС, 1, 36-39 [in Ukrainian].
8. Koval, L.V. (2019). Oblik innovatsiinoi diialnosti [Accounting for innovation]. Ekonomika.
Finansy. Menedzhment: aktualni pytannia nauky i praktyky - Economy, finances, management: topical
issues of science and practical activity, 3(43), 117-131 [in Ukrainian].
9. Krupka, Ya.D., Pytel, S.V. & Melnychuk, I.V. (2013). Oblik investytsiino-innovatsiinoi
diialnosti: navchalnyi posibnyk. [Accounting for investment-innovation activity: a textbook]. Ternopil,
TAIP, Ukraine [in Ukrainian].
10. Kuchirka, M.V. (2011). Poniattia, formy i metody vidtvorennia osnovnykh zasobiv.
[Concepts, forms and methods of reproduction of fixed assets]. Zbirnyk naukovykh prats ChSTU -Collection of scientific works of ChSTU, 28(1), 216-221 [in Ukrainian].
11. International Accounting and Financial Reporting Standards. available at:
http://vobu.ua/ukr/documents/ accounting/item/mizhnarodni-standarti-bukhgalterskogo-obliku-ta-finansovoji-zvitnosti?app_id=24 [in Ukrainian].
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13. Samburska, N.I. (2015). Oblikovo-analitychne zabezpechennia upravlinnia osnovnymy zasobamy:
teoriia i praktyka (na prykladi pidpryiemstv vodoprovidno-kanalizatsiinoho hospodarstva): monohrafiia.
[Accounting and analytical support for the management of fixed assets: theory and practice (for example,
enterprises of water supply and sewerage): monograph]. Poltava: RVV PUET, [in Ukrainian].
14. Shliaha, O.V. & Masyliuk, B.V. Reproduction of fixed assets of enterprises: nature, types,
sources. available at: http://www.zgia.zp.ua/gazeta/evzdia_7_120.pdf [in Ukrainian].
15. Yanchenko, Z.B. (2014). Oblikovo-analitychne zabezpechennia innovatsiinoi diialnosti
ahrarnykh pidpryiemstv. [Accounting and analytical support of innovative activity of agricultural
enterprises]. Visnyk Zhytomyrskoho derzhavnoho tekhnolohichnoho universytetu - Bulletin of Zhytomyr
State Technological University, 3, 109-113 [in Ukrainian].
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