In most industrialized countries fixed assets dominate in the structure of national wealth. As elements of fixed assets, the authors of this article consider industrial and non-industrial buildings as part of enterprises of the agroindustrial complex. The study of the effectiveness of building restoration shows that the criteria for effective repair and reconstruction of a building are the maximum reduction in physical wear and minimum capital investments. Based on the analysis of defects in building structures found during the determination of the technical condition of buildings of enterprises of the agroindustrial sector, the article formulates the classification of the most frequent defects that reduce the performance properties of fixed assets of enterprises and sets the mathematical dependence of the physical deterioration of fixed assets from the period of their operation correlation regression equation. Based on the carried-out modelling of the intensity of wear, a system for monitoring the technical condition of buildings based on the so-called "controlled operation" of buildings is proposed in order to effectively use depreciation charges to eliminate physical deterioration of buildings. Based on the results of the study of methods for calculating depreciation and regulatory documents governing the respective service life of buildings, a method was developed to optimize the planning of capital investments to eliminate the physical deterioration of the enterprise's buildings as elements of fixed assets. The application of the developed method allows to increase the efficiency of management decision-making by the management of the enterprise, which has an impact on the effectiveness of the finished product output by enterprises of the agroindustrial complex.

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