The accounting and analytical support of the process of reproduction of major measures at the regional level

Fixed assets occupy a significant share in the assets of any enterprise. The performance and competitiveness of businesses depend on the efficiency of the use of fixed assets. Indicators of efficiency of use of fixed assets are largely determined by their qualitative state, that is, the level of physical and moral wear and tear. Constant analysis and control of the composition of fixed assets in terms of operation, wear and expiration, the assessment of the proportions between the incoming and outgoing objects is necessary. This is due to the need to make timely management decisions on the reproduction of fixed assets. The main purpose of this article is to analyze the indicators of movement and the quality of fixed assets, to formulate ways to improve the efficiency of reproduction and use of fixed assets in the region. The dynamics of the value of fixed assets in recent years, the composition and structure of fixed assets by type, indicators of movement and the quality of fixed assets in the region as a whole in individual areas are discussed in the article. Investment basis for the reproduction of fixed assets, analyzed the structure of investments by sources of financing and by investment directions are studied in the article. The theoretical and practical significance of the research performed is that, based on a detailed analysis of the composition, structure of fixed assets and their qualitative state, factors affecting the renewal of fixed assets in the region have been identified. The revealed factors make it possible to determine the directions of activation of reproduction, in general, to increase the efficiency of using the material and technical base of the region.