The availability of agricultural fixed assets and the efficiency of their use (on the example of Saratov region)

The production process of an agricultural enterprise is a complex multi-disciplinary mechanism of management. It combines fixed assets, working capital and biological assets. Fixed assets play a fairly important role in the process of expanded reproduction. It is on their availability and intensity of use in the production process depends on the level of mechanization of economic works, and, as a consequence, the increase in gross output, profits and sustainability of the enterprise as a whole. The high cost of fixed assets classifies these funds as a group of hard-to-realize assets. In agricultural organizations of commercial type, the depreciation Fund, as well as part of the profit remaining at the disposal of the enterprise, is the main source of reproduction of these assets. However, these funds are often not enough for the reproduction process. Enterprises are forced to resort to borrowed sources of financing, in the form of Bank loans and borrowings. In addition, a fairly wide application in the reproduction of fixed assets plays leasing, both operational and financial...