Keyword: «agrarian formations»

The article discusses the main problems of increasing the efficiency of using fixed assets arising at the enterprises of the agro-industrial complex of the Rostov region. Based on the analysis, we determined the fundamental factors that influence the efficiency of agrarian formations’ fixed capital use. This will make it possible to develop measures aimed at improving the efficiency of using fixed assets, and thereby, improving the financial condition of agro-industrial complex economic entities.

In the article is considered the essence of accounting (financial) reporting and its role as information base for management analysis of activity of agricultural enterprises. The characteristics of management and financial accounting are given, the interrelation of accounting, reporting and management analysis is determined, the structure of accounting (financial) reporting of agrarian formations is studied.

In the article, on the basis of the study, certain main directions for improving the efficiency of land use by agricultural enterprises. The main factors influencing the efficiency of the use of agricultural land of agrarian formations have been identified. The dependence of crop losses on the duration of harvesting winter wheat with direct combining has been determined.