Yuliia Aleskerova, Lidiia Fedoryshyna, Natalia Koval


The purpose of the article is to justify features of credit support for reproduction of basic agricultural products. It is shown that the modern financial system of Ukraine is in a state of prolonged decline, the output of which depends on the innovation activity of all subjects of the financial system, on the effective reproduction of fixed assets and the adequate financial and credit mechanism of its provision for agricultural enterprises. Methodology. There are several stages of reproduction of fixed assets of agricultural enterprises. At the first stage, there is a productive use of fixed assets. At this stage, they wear out and, accordingly, the amount of wear is calculated. It is the basis for the cancellation of the amount of depreciation deductions for costs after the completion of the production process. At the first stage of the turnover of fixed assets, the lost value of means of labour is lost. It is carried over to the cost of finished products. At the second stage, the transformation of the worn out of fixed assets, which were in a productive form, into cash, is taking place. On the third stage, in the process of production, there is an update of the consumption value of the fixed assets. This update is carried out by replacing the worn core production assets with new ones due to the accumulated depreciation of fixed assets. Results. Thus, it is established that the process of reproduction of fixed assets of agricultural enterprises is characterized by a number of features. The main ones are: a gradual write-off of cost to production costs; partial reproduction of the value in the finished product and its accumulation in cash; a long-time interval required for the renewal of fixed assets in a naturally real form; the need to attract significant one-time cash expenditures. Practical implications. Thus, the peculiarities of credit support for the reproduction of fixed assets of agricultural enterprises are: the objective necessity of its implementation due to the unprofitableness of the industry and the impossibility for a large part of agricultural enterprises, from their own sources, to provide a simple and extended reproduction of fixed assets; seasonal production; necessity of state support of the crediting process of reproduction of fixed assets. Value/originality. Thus, credit support for the reproduction of fixed assets of agricultural enterprises is the obligation of an agrarian enterprise to a credit institution, which must be paid out over a period of more than one year from the date of drawing up the balance sheet, as well as the prolongation of short-term loans used by the enterprise solely for the purpose of reproduction of fixed assets.


credit, reproduction, fixed assets, agricultural enterprises, seasonality, banking practice, leasing

Full Text:



Aleskerova, Yu., Mulyk, T., Fedoryshyna, L. (2018). Improving credit protection analysis methods Reports of main agricultural enterprises. Baltic Journal of Economic Studies, 4(2), 1-7.

Aleskerova, Yu., Fedoryshyna, L. (2018). Analysis of investment activities of enterprises of Ukraine. Economic system development trends: the experience of countries of Eastern Europe and prospects of Ukraine.

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, 3, 125-129.

Koval, N. I. (2011). Oblіk fіnansovoi dіyalnostі agrarnikh pіdpriemstv na vimogi fіnansovogo menedzhmentu [Accounting of financial activity of agrarian enterprises for the requirements of financial management]. All-Ukrainian Scientific and Production Magazine «Innovative Economy». Ternopil Institute of Agricultural Production, 7(26), 26, 132-136.

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

DOI: http://dx.doi.org/10.30525/2256-0742/2018-4-4-1-5


  • There are currently no refbacks.

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.