Economics and Business Management

In modern conditions, an important role is played by the ability to manage the assets of the enterprise, on which the effective development of production, obtaining the maximum profit, and increasing the competitiveness of the enterprise depend. In order to achieve high results of the enterprise activity, it is important to monitor and analyze the state and the dynamics of the use of assets, to assess their impact on the main performance indicators of the enterprise activity. To do this, it is necessary to have melty and relevant analytical information. That is why, the aim of the study was theoretical, methodological, and practical issues on analysis of non-current assets in the management system of the productive potential development in enterprises. The study was conducted by the materials of agricultural company Svoboda, Odessa region, Izmail district, the village of Stara Nekrasivka. The company’s reporting data for 2000–2019 were used. During the research, general scientific and applied methods and tools were used, in particular: dialectical method of cognition, analysis and synthesis, system approach (for studying theoretical issues on accounting and analysis of non-current assets); comparison, survey, expert evaluations, coefficient analysis (study of the practice of accounting and analysis of non-current assets); econometric modeling (assessment of the value of non-current assets in the management system of the productive potential development of the enterprise). The results of the conducted modeling indicate the impact of the value of non-current assets, including fixed assets, the degree of their depreciation on the performance of the enterprise. We consider that for high performance of the enterprise activity, it is important to monitor and analyze the state and the dynamics of the use of assets, to assess their impact on the main performance indicators of the enterprise. To increase the efficiency of forma on and use of non-current assets in the analyzed company, it is necessary: to implement all opportunities to increase production, improve its quality, increase competitiveness, ensure a high return on funds and capital investments; to reduce terms of construction and volumes of unfinished construction; to improve the acquisition of fixed assets, especially in the direction of optimizing the relationship between their individual species, groups

non-current assets; agricultural enterprise; analysis; management; modeling