Oliinyk Tatiana, PhD (Economics), Associate Professor of the Department of Enterprise Economics, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0002-5803-2596
e-mail: oliinyktg@gmail.com

Onopriichuk Denis, graduate of the Faculty of Management, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0003-0098-0435
e-mail: 26denisonop@gmail.com

Pshenychnyi Illia, graduate of the Faculty of Management, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0009-0000-7252-6771
e-mail: ipshenychnyi07@gmail.com

Efficiency of Management of Private Assets of Agricultural Enterprises

Abstract. Introduction. The authors substantiate the relevance of research on management of fixed assets of agricultural enterprises. Effective management and use of fixed assets is a key factor for successful functioning of any enterprise, especially in the agricultural sector, where there are specific features related to seasonality of production, dependence on natural conditions and rapid depreciation of equipment. The authors used regulatory and legal acts in the field of fixed assets regulation, as well as scientific works of domestic and foreign authors on the issues of management and use of fixed assets.

Purpose. The main purpose of the research is to identify the features of fixed assets use and management in the agricultural sector, taking into account modern challenges in the field of agriculture, and to develop recommendations for improving the efficiency of fixed assets management and use.

Results. The authors have identified specific features of fixed assets management in agricultural enterprises. The concept of fixed assets, their classification according to various criteria and theoretical aspects of fixed assets efficiency are substantiated. Using one enterprise as an example, the dynamics and structure of fixed assets were analyzed, the current state and depreciation of fixed assets for each group were evaluated, and the indicators of fixed asset efficiency were calculated. It was found that improving the efficiency of fixed asset management can be crucial for the long-term success of a company. Suggested measures for increasing the efficiency of fixed assets management include continuous and systematic updating of fixed assets, increasing their intensity, ensuring proper and timely technical maintenance and repairs, implementing innovative methods of accounting and control, and using information technologies in the sphere of fixed assets management.

Conclusions. The developed recommendations can be used to increase the efficiency of management and use of fixed assets in agricultural enterprises, which will help to increase the volume of production, reduce production costs, and increase profitability.

Keywords: fixed assets; efficiency of fixed assets management; depreciation expenses for fixed assets; amortization of fixed assets.

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