Keyword: «fixed capital»

In the paper approach to developing model that describes relation between core interest rate of regulatory bodies and parameters related to investment in fixed capital in country’s economy is proposed. As the base for creating model open data on Republic of Uzbekistan and USA were used. Good degree of conformity of model’s calculations and real data was revealed.

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.

The article discusses the theoretical foundations of the essence of fixed assets and their components. The definitions of the main capital, fixed assets and fixed assets from the point of view of various authors are presented, their generalization is carried out. The conditions under which objects are accepted for accounting as fixed assets are considered. The grouping characteristics of classifying an object as fixed assets are formulated.

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.

The article is devoted to the issues of land use efficiency as the most important component of the fixed capital of an agricultural enterprise. The article provides a definition of fixed assets and identifies the main features of classifying objects as fixed assets, according to which land plots are classified as fixed assets. The author, on the basis of the study, identified the main problems of the effective use of land for agricultural enterprises.