Regression analysis of volume influence and structure of fixed assets on the efficiency of agricultural production

The work is devoted to the theoretical aspects of the application of economic and mathematical methods to improve the efficiency of the functioning of agricultural organizations. In the conditions of the formation of a market economy, the problem of effective asset management has acquired particular relevance, including fixed assets that are part of economic resources, occupy a significant share in the structure of property, respectively, their presence and state play an important role in economic processes occurring in organizations of various forms of ownership. In the context of limited financial resources and a high degree of depreciation of fixed assets, it becomes important to form an organization of an accounting policy regarding attracting investments and updating fixed capital. Fixed assets of the organization involved in the production process affect the results of activities. Using the correlation-regression analysis, on the basis of which it is possible to predict the performance of economic entities’ indicators, the influence of factors on the result of production in agriculture has been revealed. Consequently, increasing the efficiency of the use of fixed assets has a direct impact on the final financial result of the activities of agricultural organizations.