Issue №: 7 (35)
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.
IMPROVEMENT OF CLASSIFICATION AND METHODS OF ANALYSIS OF INDICATORS OF USING FIXED ASSETS AT AGRICULTURAL ENTERPRISES
KORYTNYY Vasyl – Postgraduate Student, Institute of Agrarian Economics,
National Scientific Centre (03040, Kyiv, 12-24, Burmistenko Str.).
The purpose of the article is to improve the classification and methodology for
calculating indicators of analysis of the use of fixed assets in agricultural enterprises.
Methods of the research are: analysis, synthesis, observation, comparison, mathematical.
The state is studied and recommendations are given on improving the organization of
formation, methodology and evaluation of indicators of analysis of the use of fixed assets.
Based on the actual data of the farm, the levels of indicators are compared according to
the existing and recommended method.
The groups of efficiency, provision and level of use in the structure of generalizing
indicators of analysis are singled out; group level, provision and efficiency of the use of
fixed assets in the structure of the individual indicators of analysis. The proposed
classification of indicators of analysis of the use of fixed assets improves the organization
of the formation and evaluation of the system of indicators. It is recommended to take into
account in the calculation of the analysis indicators the results of operations, adjusted for
the specific weight of the use of fixed assets in the volume of asset use, which increases the
objectivity of the indicators and facilitates the adoption of well-founded management
decisions. As a result of the assessment of the level of indicators of the analysis, the
essentiality of their differences is revealed, which indicates the need for applying such a
methodological approach for calculating the indicators of economic efficiency of the use of
fixed assets. The method of calculation is proposed and the level of economic benefit in the
farm is established.
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About the journal
С1 Economics and International Economic Relations (by specialization)
D1 Accounting and Taxation
D2 Finance, Banking, Insurance and Stock Market
D3 Management
D4 Public Management and Administration
D5 Marketing
D7 Trade
J3 Tourism and Recreation
History of the journal:
Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).
