Methodological aspects of forming a system of indicators to evaluate asset history of production

Ryazan State Agrotechnological University Named after P.A. Kostychev, Kostychev Str., 1, 390044 Ryazan, Russian Federation

^* Corresponding author: fedoskin.vladimir@yandex.ru

Abstract

An all-round increase in the rate of economic development of enterprises of the agro-industrial complex, an increase in the production of agricultural products and a decrease in its cost price directly depend on the state and development of the material and technical base of enterprises, that is, on the degree of their fixed assets and the efficiency of its use. At the same time, now there is a process of reducing available fixed assets in many agricultural enterprises of the Russian Federation, that is associated with a lack of financial resources not only for the expanded reproduction of fixed assets, but also for the reimbursement of retiring assets due to their physical wear with new ones in full. Therefore, a situation often develops in agricultural enterprises when the value of retired assets is significantly higher than the value of those received. With such a ratio of retired and received fixed assets, the existing systems of indicators cannot fully characterize the asset history. In this regard, this article presents an attempt to systematize the existing systems of indicators characterizing the asset state and history, with the introduction of additional indicators, which seem to be necessary