Condition of operating investment activities of agricultural enterprises of Ukraine

Abstract

Introduction. The effectiveness of agrarian organizations management largely depends on the rationality of the formation and effectiveness of the use of its assets, the main part of which are operating non-current assets. However, some issues regarding the nature and composition of operating fixed assets in the agriculture, the peculiarities of their formation and management are still insufficiently researched.

The purpose of the article is to identify the peculiarities and problems of managing agricultural enterprises operating fixed assets in Ukraine and elaborate ways of their solution.

Method (methodology).During the research the methods of concretization; monographic; critical analysis; structural, trend, regression analysis have been used.

Results. The concept and composition of operating fixed assets have bee specified. The branch specifics and features of operating fixed assets management of agricultural enterprises have been considered. The tendencies of separate types of operating fixed assets formation in Ukrainian agrarian enterprises have been investigated. The influence of the agricultural sector specificity on the formation and use of operating fixed assets and the problems which are connected with it have been shown. The ways to solve the specific problems have been determined.

Scope of results. The results of the work can be used to improve the state regulation of the material and technical base formation in agriculture and to formulate a financial strategy by agrarian enterprises.