Efficiency of Management of Private Assets of Agricultural Enterprises

The authors substantiate the relevance of research on management of fixed assets of agricultural enterprises.Effective management and use of fixed assets is a key factor for successful functioning of any enterprise, especially in the agricultural sector, where there are specific features related to seasonality of production, dependence on natural conditions and rapid depreciation of equipment.The authors used regulatory and legal acts in the field of fixed assets regulation, as well as scientific works of domestic and foreign authors on the issues of management and use of fixed assets.Purpose.The main purpose of the research is to identify the features of fixed assets use and management in the agricultural sector, taking into account modern challenges in the field of agriculture, and to develop recommendations for improving the efficiency of fixed assets management and use.