Open AccessTHE PROBLEM OF UPDATING THE FIXED ASSETS OF THE AIC FACILITIES
Author(s) -
Алексеева Наталья Анатольевна
Publication year - 2020
Publication title -
vestnik udmurtskogo universiteta. èkonomika i pravo
Language(s) - English
Resource type - Journals
eISSN - 2413-2446
pISSN - 2412-9593
DOI - 10.35634/2412-9593-2020-30-6-781-786
Subject(s) - fixed asset , subsidy , depreciation (economics) , fixed cost , agriculture , fixed capital , production (economics) , business , modernization theory , decree , christian ministry , fixed investment , working capital , finance , economics , agricultural economics , economic growth , accounting , capital formation , microeconomics , market economy , human capital , ecology , philosophy , theology , financial capital , political science , law , biology
The article considers trends and problems of renewal of fixed assets in agriculture, starting in 2010. The problems of updating the least liquid part of fixed assets - buildings, structures, machines, equipment, vehicles are highlighted. Comparative statistics are given on the amounts of state support for fixed and working capital in agriculture on the example of the Udmurt Republic. It was revealed that the rate of renewal of fixed assets is quite long - about 10 years. The role of the Decree of the Government of the Russian Federation of 2018 on the procedure for subsidizing the costs incurred for the creation and modernization of production capacities of agro-industrial facilities due to other inter-budget transfers was disclosed. Statistical reporting on form No. 11-AIC for 2018-2019 in the republic on the state of production capacities of AIC facilities was analyzed. The structure of the existing agro-industrial complex facilities in the republic was revealed, their total initial cost, depreciation, the amounts of fixed assets introduced were determined, depreciation and update factors of fixed assets were calculated. The report on receiving subsidies for reimbursement of part of the incurred costs in the republic is presented, the reasons for lack of funding are revealed. It was concluded that it is necessary to establish regular statistical reporting on form No. 11-AIC for all Russian users, to submit an application to the Ministry of Agriculture of Russia for this type of subsidies.