The study deepens the theoretical, methodological principles and practical approaches to reproduction in agriculture, which is subject to actions of general economic laws, is a part of social reproduction and integrates single reproductive processes at a level of agricultural enterprises. The main groups of factors that determine specifics of reproduction in agriculture and influence a nature of use of resources and production-economic relations in agricultural production are systematized.
Components of agricultural and logistics base of agricultural enterprise have been identified and a process of reproduction of MTB of agricultural enterprise is considered as a continuous process, which involves acquisition of new, reconstruction, technical re-equipment, modernization, renewal and overhaul of its elements.
It is proved that informational and statistical support of calculation of basic indices of reproduction of MTB of agricultural enterprises is characterized by a simplified approach to formation of an array of data, since it is based mainly on a sample survey of agricultural enterprises.
The destabilizing factors in reproduction processes at the level of agricultural enterprises are revealed and reasons for not ensuring the conditions of extended reproduction for each element of MTB are substantiated. It is estimated that 189 agricultural enterprises, or 2,3 % of their total number, provide enhanced reproduction, and 337 agricultural enterprises have extended reproduction on an innovative basis, or 4,1 % of total number, which requires the development of appropriate organizational and economic measures to intensify reproductive processes.
It is proved that livestock breeding and pig breeding farms provide only a simple reproduction of biological assets, requiring an increase in their investment attractiveness and providing an objective valuation based on calculation of their fair value. The necessity of carrying out valuation of fixed assets and land at fair value is established for a purpose of objective assessment of the reproduction process and property status of the entity.
A comparative analysis of the level of provision and efficiency of using MTB elements by agricultural enterprises on a basis of integral indicators is substantiated. It is proposed to supplement a system of indicators of efficiency of use of land resources with a complex indicator, characterizing an impact of point-hectare, and require a calculation of economic land valuation taking into account its fertility.
It is proposed for agricultural enterprises to organize logistics organization on the principles of logistics, development of the institute of agrarian receipts, and for small agricultural producers – to be based on cooperative principles and creation of appropriate information support.
The necessity of providing tax breaks for leasing companies and a responsibility of lessor for a quality of services rendered are grounded, as well as measures to enhance a role of depreciation in reproduction processes of the MTB elements of agricultural enterprises. A calculation of expediency of implementation of production method of depreciation calculation for fixed assets of 4–5 groups in crop production in a formation of expenses for determination of profit before taxation is carried out.
The necessity of implementation of incentive measures for agricultural producers for a reproduction of farmland fertilizers by partial compensation of a cost of used organic fertilizers and a reimbursement of transportation and storage costs for straw used as organic fertilizer has been proved. The creation of a special Fund for Economic Stimulation of Agricultural Land Fertility is proposed, and possible sources of its formation are systematized.
Elements of material and technical supply management system are developed on the principles of logistics and components of organizational and economic provision of reproductive processes in agricultural enterprises have been improved.
It is substantiated that practical implementation of the proposed tools for reproduction of potential fertility of agricultural land requires a use of correction coefficients for a calculation of land tax and tax for the fourth group of payers. The necessity of foreseeing authority and responsibility of commodity producers for a preservation and rational use of agricultural lands, as well as a development of a regional system of soil fertility reproduction, which will promote an adoption of sound management decisions at a level of both united territorial community and separate agricultural enterprise is proved.
Key words: reproduction, material and technical base, agricultural enterprise, fixed assets, land resources, inventory of resources, depreciation.
