Mogylova M. The reproduction of fixed assets of agricultural enterprises of Ukraine in terms of institutional changes

Object of study: the reproduction of fixed assets of agricultural enterprises in Ukraine in terms of institutional change. Objective: To develop theoretical and methodological foundations and practical recommendations for organizational and economic support playback of fixed assets of agricultural enterprises in terms of institutional change. Methods: induction and deduction, analysis and synthesis, systematic approach, abstract and logical, settlement and constructive, comparison, grouping, graphic, averages, correlation and regression. Scientific novelty: the first methodical approaches to the study of reproduction of fixed assets of agricultural enterprises and diagnosis of their potential capacity for self-financing play in terms of inflation, despite the results of verification of statistical and accounting information on the cost parameters fixed and the rationale for their adjustments to replacement cost; expediency combination revaluation farms and the fair value of overall indexing their book value, which for the purpose of determining the method of indexation factors that take into account the level of growth of prices of basic products for agricultural purposes and the realities of the revaluation of agricultural enterprises; Principles priority method of depreciation by type of fixed assets for agricultural purposes with appropriate grounds of rational methods and the development of differentiated depreciation.