Shakhovalova I. Financing of the reproduction of fixed assets in agricultural enterprises

This dissertation is devoted to the deepening of theoretical and methodological foundations of financing of the reproduction of fixed assets in enterprises, studying and assessing Financing of the reproduction of fixed assets in agricultural enterprises and developing the recommendations for its improvement and rising its efficiency. The essence and principles of financing of the reproduction of fixed assets has been revealed and deepened, the forms of reproduction of fixed assets have been explored and expanded, the methods and sources of its financing have been systematized, and the peculiarities of reproduction of fixed assets and its financing in agricultural enterprises have been researched. The research is focused on availability of fixed assets, their actual condition and financing of the reproduction of fixed assets with own financial resources and from external sources in Ukrainian agricultural enterprises in general, and within the group of studied agricultural enterprises. The propositions regarding stimulation of agricultural enterprises for the using of depreciation charges and profits as well as attracting investments for the reproduction of fixed assets have been elaborated. The method of forecasting the amount of available financial resources and the impact on the effectiveness of the agricultural enterprises based on changes in the share of usage of financial resources for capital investments in the total financial resources has been elaborated using economic and mathematical modeling. The strategy of financing of the reproduction of fixed assets has been justified. The mechanism of state support of financing of the reproduction of fixed assets in agricultural enterprises has been investigated and the recommendations for its improvement have been elaborated.