Reproduction of fixed assets and depreciation policy agrarian formations
The article discusses the main problems of reproduction of fixed capital in conjunction with the state and corporate depreciation policies. The study revealed that the formation of a rational depreciation policy ensures the strengthening of the material and technical base of agrarian formations, improving the structure of fixed capital and increasing the efficiency of its use. As a result of analyzing the a posteriori reproductive processes, it has been established that in agricultural formations there is not always a rational relationship between the growth rates of capital-labor ratio and labor productivity, which, in terms of government assistance in acquiring fixed assets, indicates irrational use of budgetary resources. Therefore, the management of reproduction processes and a rational, scientifically based depreciation policy both at the state and corporate levels should contribute to the formation in the economic entities of the agrarian profile a rational combination of a machine system and advanced technologies, to ensure the economical expenditure of each budget ruble invested in fixed capital.