In a market economy, any companies and organizations must constantly update their main tools in order to be competitive, the process of processing fixed assets requires significant capital investments, which can be financed from the company's own and borrowed capital. The article assesses the volume and dynamics of investment in fixed assets in Kazakhstan, which is one of the urgent problems for many countries, analyzes the structure of sources of investment in the production of fixed assets and investment in fixed assets by industry. This article defines the directions of diversification of investment activities of Kazakhstani companies. The share of investment in fixed assets in GDP is presented relatively. If there is a lack of investment resources at the domestic level, or if there are limitations in certain sectors of the economy, investment deficits are regulated and filled by foreign investment. In this regard, the growth of investment activity will lead to GDP growth. The article discusses these issues and the dynamics of GDP growth in the form of a figure. By investing in the company's fixed capital, the investor pre-evaluates the organization's performance. It is the level of success of a company that determines the effectiveness of investments in its fixed assets. Therefore, before investing money, it is advisable to calculate the degree of return on investment. Investments in fixed assets allow you to expand and develop your business. this is the main, and sometimes the only way to develop your business and expand it to new market territories. The raised capital is used to upgrade equipment, attract highly qualified specialists, and launch new products on the market. You need to invest in fixed assets professionally, consistently and carefully. Therefore, investment in fixed assets is the most important factor in the implementation of economic activities for enterprises and organizations. Currently, the final results of financial and economic activities of companies directly depend on the volume of investment in fixed assets. In this regard, one of the urgent tasks is to conduct a detailed and comprehensive economic analysis of the level, structure, and directions of investment, as well as to improve the efficiency of production of fixed assets. Relevance of the topic of the scientific article in the modern world one of the main directions of implementation of the state anti crisis plan in many countries is the problem of finding innovative sources of investment in fixed assets by industry and evaluating their effectiveness. In this regard, the article discusses the need to develop an investment strategy of the company, as well as the fact that they are determined by changes in the external and internal environment. In the article, the authors note the main goals and factors of investment in fixed assets in Kazakhstan. After all, in order to increase profits in the future and further improve the business, it is necessary to invest in order to increase its strong competitiveness in the market.

The scientific article discusses the peculiarities of accounting of the livestock industry at the present time, including biological assets. The Republic of Kazakhstan has a high potential in the field of agriculture, as it has appropriate natural and climatic conditions and rich pasture lands that contribute to the successful development of animal husbandry. Therefore, the peculiarities of accounting for agricultural production are that constant changes occur in the process of growing in the herd. The dynamics of livestock growth is indicated in special documents that can be defined as primary. Their peculiarity lies in the fact that they are created in a certain form aimed at demonstrating the movement of factors and means of production in the form of animals.Currently, the development of the livestock industry is one of the main tasks of agriculture. Animal husbandry provides the population of the country with high-value food products, such as meat, milk, eggs, industry uses wool, hides, furs, sheepskins, down, animal blood is in demand in pharmaceutical production, products for processing glue, plastics, albumin are used for technical purposes. This leads to the conclusion that a high level of agricultural production ensures the economic and food security of the country.Endoctrine glands produce active drugs containing hormones. Horns are used for various products, bones for making bone food, animals serve as tools and objects of labour. The growth of livestock production, cost reduction, increase in the level of profitability are determined by the improvement of technology and organization of production, improvement of the breed and age composition of the herd, maintaining livestock and efficient use of all the means. As a result, high level of husbandary production provide economic and production safety of the country.

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