Basics of developing a methodology for calculating the cost of repairing a sports hall on the balance sheet of an agricultural enterprise

The article reviewed all types of expenses required by the employer when planning the renovation of the gym, which is on the balance sheet of the company. Analyzing the results of these expenditures, it is obvious that an agricultural enterprise is able to repair a sports hall on its own and at the same time not put a significant financial burden on its budget. Studies show that exercising for 30 minutes or more increases labor productivity by 10% to 15%. Keywords: AGRICULTURAL ENTERPRISE, SPORTS HALL, REPAIR, SPORTS, PHYSICAL EDUCATION, BUDGET, FINANCIAL BURDEN, HEALTHY LIFESTYLE, REPAIR WORK, COSTS