THE ESSENTIAL FEATURES OF FIXED ASSETS AS DETERMINANTS OF THEIR COMPONENTS GROUNDING
Journal Title: Подільський вісник : сільське господарство, техніка, економіка - Year 2016, Vol 24, Issue 3
Abstract
Methodological provision of effective usage and reproduction of fixed assets are based on the research of economic nature and composition. Deep disclosure of social and economic nature of fixed assets provides their comparative performance with other production factors to outline their inherent characteristics and features. By systematizing scientific opinion on the economic nature of fixed assets its various aspects were disclosed in this article, compared their comparative description with other factors of agricultural production. The research is based on the using of the dialectical approach, monographic method, theoretical generalization and systematization, comparison. A result of research outlines the essential characteristics of fixed assets based on their comparison of land resources, working capital, biological and intangible assets, financial resources, labour, and business. Fixed assets components were grounded according to which there were proposed to make changes in legal acts.
Authors and Affiliations
Maryna Mogylova
Keywords
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