Bobrova O. Reproduction of fixed capital of agrarian enterprises

Process of reproduction of fixed capital of agrarian enterprises. Working out of methodological and methodical bases of formation of the mechanism of reproduction of fixed capital in agrarian enterprises. Dialectical method of cognition and system approach, economic-statistical, abstract-logical, monographic, calculation-constructive methods are the methods of research. Conceptual approaches of reproduction of fixed capital of agrarian enterprises are theoretically substantiated. Methodical approaches to the calculation of coefficient of aggregate reproduction of capital worked out. The main direction of improvement of amortization policy were defined. Methodological recommendations to the selection of forms of application of machinery on the basis of minimization costs on fixed capital were worked out; they are intended for the application in agrarian enterprises of different legal forms.