Ryabenka M. Reproduction of fixed assets of enterprises alcohol production subcomplex APC

The object of the research: the process of reproduction of fixed assets of enterprises alcohol production subcomplex APC. Research objective: to study the theoretical-methodological foundations and development of practical recommendations to improve the reproduction of fixed assets of enterprises alcohol рroduction subcomplex APC. Methods of investigation: comparative, graphing, chain substitutions, systematic approach, statistical analysis, correlation-regression analysis. Theoretical and practical results of the research: proposals for uses of own and borrowed sources for reproduction of fixed assets aimed at practical solution strengthening logistics enterprises alcohol production subcomplex APC. Scientific novelty: first reasonable the procedure for selecting the alternative method of calculating depreciation, improved scientific-methodological approach to the purposeful play scheme assets and methods of evaluating the effectiveness of management, had the further development of the interpretation of the term "reproduction of fixed assets in enterprises alcohol production subcomplex AРC" and approaches to systematize the external factors influencing the reproduction of fixed assets. Degree the research results introduction: the research results were taken in business enterprises alcohol production subcomplex AРC Vinnytsia region and in the learning process of Vinnitsa socio-economic institute of the University "Ukraine" and Vinnitsa Higher School of Civil Protection.