Serdobintsev D.V.Volga Region Research and Development Institute of Economics and Organization of Agro-industrial Complex, Saratov, Russian Federation dvss@bk.ru
Importance Industrial-economic activities of organizations are ensured by the use of material, labor and financial resources, and also by fixed assets, i.e., the means of labor and labor material conditions. The place of tools in the development of productive forces and production relations determines the value of fixed assets in social production. In modern conditions, the role of accounting and control over the management of all resources, including fixed assets, is enhancing. The availability of the basic means of production of agricultural enterprises and the effectiveness of their use are the most important factors affecting the results of economic activities. Objectives The aim of the study was to review the security and efficiency of fixed assets of agricultural enterprises of the Saratov region. Methods By using the techniques of economic analysis on the basis of performance indicators and the technical condition of the core enterprises of the Saratov region, we have analyzed the effectiveness of their use. We have investigated issues of procurement of new agricultural machinery and forgiveness on wear and attrition rate over the past three years. Results We made brief recommendations to improve the efficiency of agriculture, the main of which for agricultural businesses are recommendations on leasing, development of regional agricultural engineering and strengthening State regulation of the market of logistical resources.
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