Management and Accounting Aspects of Forming the Resource Potential of the Enterprise

Abstract

The priority of the agrarian vector of development is for Ukraine not only a historical reality, but also an opportunity to occupy an important place in the system of international economic integration. This is facilitated by the powerful natural resource potential and strong historical traditions. Today, the transformational processes taking place in the modern economy lead to the restructuring of agricultural production on a new technological and socio-economic basis, which requires the formation of a more rational management mechanism, the most important component of which is fixed capital. Slowing down the development of domestic agricultural machinery in combination with unsatisfactory volumes of replacement of shortages with corresponding imports deepens the problem of technical re-equipment of the main assets of agricultural enterprises. They are often morally obsolete and physically worn out, which leads to the technological backwardness of agricultural enterprises. A natural consequence is a decrease in economic efficiency and an increase in the energy and resource intensity of both products and production as a whole. Qualitative reform of agricultural industries in the direction of their technical and technological reequipment, provided that the requirements of efficiency and increase in production productivity are taken into account, is a way to realize the existing potential of the agricultural industry, including export, and will lead agricultural producers to economic independence and stability. The purpose of the study is the scientific justification of approaches to the formation of the fixed capital of agricultural enterprises and the development of practical recommendations for increasing the efficiency of its use, as a basis for the growth of the economic potential and the effectiveness of the enterprises. The principles of regulating the process of formation and reproduction of the fixed capital of agricultural enterprises as a condition for the implementation of extended reproduction using the developed methodical approach, which is based on the adaptation of self-financing mechanisms to the modern economic conditions of agricultural enterprises of various specializations with the priority of maintaining control over the financial condition of the enterprise, are substantiated. It is proposed to systematize the indicators according to the areas of analysis of the formation and use of fixed capital and supplement them with separate indicators that specify the impact of the size of the fixed capital on the unit cost of the manufactured products and the final result of the enterprises’ activities.