Analysis of correlation of reversible and non-current assets agricultural enterprises

Abstract

Introduction. Transition of agricultural production into industrial basis, the emergence of new techniques, technologies, organizational innovations are defined by quantitative and qualitative composition of  reversible and non-current assets that must meet modern agricultural enterprises activity conditions. The urgency of solving the problem of reversible and non-current assets relation for agriculture is determined by its growth and strategic importance for the country, the spreading of large-scale production, constant changes in agriculture, inflationary processes, entering the economy of Ukraine in the world community.

Purpose of the study is to identify the trends of formation of asset structure of agricultural enterprises and to deternine the correlation of  their individual groups with each other.

Method (methodology). In the course of the research we have used the following methods: the method of monographic; critical analysis method; the method of structural, trend, regression analysis.

Results. Ukrainian companies' brand assets structure has reviewed. The trends of agricultural assets proportion as a part of Ukrainian economy assets have been estimated. The dynamics of Ukrainian agricultural enterprises working and fixed assets relation changes have been analyzed. The results should be aimed at decision-making rationalization in financial management by executives and specialists of different ownership of domestic agricultural enterprises.