Mykhaylov A. The Renovation of Fixed Assets of Agricultural Enterprises

Object: reproductive processes in the agricultural enterprises and the agricultural sector of Ukraine. Aim: To study and development of theoretical, methodological and practical framework to improve the process of reproduction of the main agricultural enterprises. Methods: Sociology, abstract-logical, economic and mathematical modeling, statistics, system analysis. Results: The essence of fixed assets, their classification and reconstruction in agriculture, analyzed the modern aspects and international experience to control reproduction of fixed assets. There were negative trends in reproductive processes in agriculture. Determined that depreciation, as a basis for playing, not performing its functions, state regulation and support playback of fixed assets are imperfect. New ness: reasonably methodical approach to the reproduction of fixed assets based on the implementation of technology policy for the company, developed a method of determining the price of clean production, improved classification of fixed assets, depreciation methods for biological assets farms. Sphere of introduction: agricultural enterprises and organs of state administration