Keyword: «fixed assets»

In modern economic conditions, the effective use of the resource potential of the agricultural sector is significant and important for the development of agricultural production. The aim of the work is to study the resource potential of the agricultural production development in the Bryansk region. The authors make an analysis of the main elements of the resource potential: land resources, fixed assets, labor resources, and discuss the dynamics of changes in areas under crops, the structure of agricultural land. The dynamics of changes in investments in fixed assets of agricultural sector has been studied. Indicators of capital flow, quality condition and efficiency of agricultural fixed assets use have been determined.

The article discusses the essence of fixed assets, their role in the activities of the enterprise, the procedure for reflecting operations on accounting for fixed assets in the accounting accounts. Methods for calculating depreciation are considered. The normative legal acts of fixed assets’ accounting regulation are presented, as well as the comparative characteristics of PBU 6/10 and FSBU 6/2020.

The article discusses the issues of the most important factors in increasing the efficiency of production at the enterprise, which is the provision of fixed assets in the required volume and range, as the most important basis for any activity. The analysis of the most costly part of production was carried out, on the basis of this, the corresponding conclusions were drawn.

In article essence of the basic means as an economic category is considered. In article historical and modern aspects of the basic means, as an economic category, components of the basic capital are considered, signs of attributing of objects to the basic means, according to the current legislation are resulted, classification of the basic means is given, types of their estimation are considered.

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.