Published: Jul 25, 2018

  Yuliia Aleskerova

  Tetiana Mulyk

  Lidiia Fedoryshyna


The purpose of the article is to improve the methodology for analysing credit support for the reproduction of fixed assets of agrarian enterprises. Various techniques have been developed to analyse the effectiveness of the formation of fixed assets and the process of their reproduction. Among them, the application of such types of analysis as horizontal and vertical (quantitative analysis of the structure of fixed assets and its changes), analysis of return on assets, capital intensity and profitability, indicators of extensive and intensive loading are widespread. Less applicable are calculations of various coefficients, such as the rate of retirement, renewal, increase in fixed assets.). Methodology. There are several approaches to analysing the effectiveness of the process of reproduction of fixed assets. A number of domestic scholars distribute such indicators to groups: natural and valuable. Natural includes all the technical and economic performance of engines, machines, performance indicators of cattle, etc. Among the highlights are indicators of economic, sectoral efficiency, and indicators of economic efficiency. Results. Determining the efficiency of the loan support for the reproduction process involves the creation of a system of indicators that, by the structure and in aggregate, reflect the degree of efficiency of the use of the loan. Indicators that are used today to assess the effectiveness of using credit support, have fundamental disadvantages, which makes it problematic for their practical application. Practical implications. Thus, some of them do not have a sufficiently significant theoretical justification, the same indicators have different names, are unsuccessful from the logical point of view, do not adequately reflect the needs of industry practices, others – when testing in the current accounting information, it is expedient to improve them. Value/originality. The application of the analysis of reproduction of fixed assets will allow receiving growth of economic indicators of activity of agricultural enterprises on the basis of ensuring the continuous process of financing production by economically grounded sources of working capital formation, one of which is short-term bank credit.

How to Cite

Aleskerova, Y., Mulyk, T., & Fedoryshyna, L. (2018). IMPROVING CREDIT PROTECTION ANALYSIS METHODS REPORTS OF MAIN AGRICULTURAL ENTERPRISES. Baltic Journal of Economic Studies, 4(2), 1-7.
Article views: 837 | PDF Downloads: 357



methodology, analysis, credit support, fixed assets, agriculture, reproduction


Aleskerova Yu.V. (2008) Analіz stanu ta efektivnostі kreditnogo zabezpechennya vіdtvorennya osnovnikh zasobіv sіlskogospodarskikh pіdpriemstv [Analysis of the status and effectiveness of credit support for reproduction of fixed assets of agricultural enterprises]. Oblіk і fіnansi APK, vol. 3, pp. 125-129.

Aleskerova Yu.V. (2016) Problemi vprovadzhennya bankіvskikh kreditnikh іnnovatsіy v agrarnіy sferі [Problems of introduction of bank credit innovations in agrarniy sphere]. Prichornomorskі ekonomіchnі studії, vol. 9, nn. 1, pp. 100-103.

Todosіychuk Yu.V. (2007) Vydy ta formy kreditіv u zabezpechennі vіdtvorennya osnovnikh zasobіv [Types and forms of loans to ensure the reproduction of fixed assets]. Ekonomіka APK, vol. 12, pp. 98–101.

Cocheo S. (1996) Banking's New Life on Lease, ABA Banking Journal. 11: 40-48.

Contino R.M. (1996) Handbook of Equipment Leasing. A Deal Maker's Guide, 2nd ed. – New York: AMACOM: 205.

Forgionne G.A. (1986) Quantitative Decision Making, Publishing Company: 296.

Harrington D.R., Wilson B.D. (1989) Corporate Financial Analysis, 3rd ed. Richard D. Irwin, Inc.: 190.