Fixed assets effective use assessment in an agricultural organization

Fixed assets are means of labor that have a material form and retain it during use, in the course of which they transfer their value to the cost of finished products (works, services) through depreciation. The provision of agricultural enterprises with basic means of production is an important factor that determines the quality, completeness and timeliness of agricultural work, the volume of output and its cost, as well as the financial condition of the enterprise as a whole. Agricultural producers are always faced with the problem of the most complete provision of production processes with fixed assets that play a decisive role in the production activities of agricultural organizations. Reducing unused equipment or reducing intra-shift downtime allows you to increase the effective use of them in the organization. The purpose of research is to study the economic content of fixed assets, determine the significance of these assets for production, and evaluate their effective use in the enterprise. The paper analyzes the structure of the fixed assets of the enterprise, assesses the indicators of the movement and technical condition of fixed assets, analyzes the security of the enterprise with fixed assets and energy resources, draws conclusions on the effective use of fixed assets in an agricultural organization, and proposes measures to increase the return on assets.