PLAHOTNUY V.S. THE WAYS OF INCREASING THE ECONOMIC EFFICIENCY OF USE OF FIXED ASSETS AT AGRICULTURAL ENTERPRISES

Abstract

The article deals with practical aspects of increasing the economic efficiency of fixed assets at the enterprise. The study allowed developing effective management paths that consist in developing a model for the formation of the structure of fixed assets for the needs of an agricultural enterprise, which enables to form the composition of fixed assets, which will ensure their effective implementation and production of high-quality products. The introduction of the proposed recommendations will facilitate the process of improving the organization of accounting and auditing of fixed assets, as well as will increase the economic efficiency of the use of fixed assets in agricultural enterprises through the developed model.