Usage efficiency analysis fixed assets at agricultural enterprises of the Krasnodar territory

Abstract

Fixed assets act as a key element of the material and technical base of agricultural enterprises, which is due to the specifics of the products they produce and the work they carry out. The importance of analyzing the efficiency of the use of fixed assets at agricultural enterprises of the Krasnodar Territory - the most strategically significant region of the Russian Federation in terms of production and sale of agricultural products - is determined by the important role they play in production processes. The article is devoted to the analysis of the efficiency of the use of fixed assets at agricultural enterprises of the Krasnodar Territory and the directions of its improvement. The authors studied the dynamics of return on funds, capital intensity and profitability of enterprises of the agricultural sector of the Krasnodar Territory. A factor analysis of key indicators of the efficiency of the use of fixed assets at agricultural enterprises of the Krasnodar Territory was carried out. The reasons that have a negative impact on the dynamics of the indicators of capital productivity and capital intensity are identified. Promising directions for improving the management system of fixed assets at agricultural enterprises of the Krasnodar Territory in order to increase the efficiency of their use have been identified.