Analysis and trends of reproduction and efficiency of use of fixed assets in an agricultural organization

In modern conditions of digitalization development in all spheres of the economy, fixed assets are being improved, which contributes to solving many economic problems: increasing labor productivity, reducing cost, saving capital investments, increasing output, increasing profits, profitability and competitiveness of agricultural organizations. Based on the analysis of the effectiveness of the use and reproduction of fixed assets of an agricultural organization, the article identifies the main factors that have a negative impact on the formation of technical potential and financial results of the research object. Keywords: fixed assets, efficiency of use, depreciation charges, reproduction, depreciation fund.