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The purpose of the article is to analyze the efficiency of use of fixed assets of an agricultural enterprise. The methodology of the study is to use the following methods: grouping and comparison of indicators in the horizontal and vertical analysis, calculating the magnitude of the deviations by years; methods of analysis of coefficients; summarizing the results. The scientific novelty of the work is to improve the analysis of the efficiency of use of fixed assets of an agricultural enterprise. Conclusions. Conducting an analysis of the efficiency of use of fixed assets of an agricultural enterprise, on the example of “Mria” LLC showed that fixed assets are not used effectively enough at this enterprise. In order to improve the efficiency of the use of fixed assets of an agricultural enterprise, it is neces- sary to free the enterprise from unnecessary machinery and other fixed assets and to introduce new technologies.
Bunda et al. (Fri,) studied this question.