IMPROVEMENT OF THE METHODOLOGICAL APPROACH TO THE ASSESSMENT OF REPRODUCTION OF FIXED ASSETS OF RURAL FARMS

Abstract

The digital transformation of agribusiness served as the main goal of developing a methodology for assessing the reproduction of fixed assets of agricultural organizations. To determine the type of reproduction, an integral assessment is proposed, including the calculation of group indices by the level and efficiency of reproduction of fixed assets. Based on this methodology, agricultural organizations of Ulyanovsk region are divided into 6 types of reproduction of fixed assets: narrowed extensive, narrowed intensive, simple extensive, simple intensive, expanded extensive, expanded intensive. Agricultural organizations with an expanded type of reproduction are characterized by a higher value of the indicators of renewal and growth of funds, and a lower cost of retired funds. The excess of the value of the renewal coefficients of fixed assets of organizations with extended types of reproduction compared to narrowed types of reproduction is 0.072 ... groups in terms of reproduction efficiency also revealed a significant advantage of organizations with an expanded type of reproduction of funds over organizations with a narrowed type of reproduction in terms of capital productivity ratios by 0.161 ... 0.310 p., capital intensity ratios - by 0.184 ... 0.637 p. for organizations with an intensive direction of reproduction from narrowed to expanded type - from 0.153 to 0.238. The developed methodology for assessing the reproduction of fixed assets of agricultural organizations allows you to determine the priority areas for the reproduction of fixed assets of agricultural organizations based on a comparative analysis of selected groups in terms of the level and efficiency of the use of means of production.