Please use this identifier to cite or link to this item: http://212.1.86.13:8080/xmlui/handle/123456789/6154
Title: The investment model of fixed assets renovation in the agricultural industry: case of Ukraine
Authors: Kolesnik, Yana
Dobrovolska, Olena
Malyuta, Iryna
Petrova, Anna
Shulyak, Sergiy
Keywords: money pool
depreciation
depreciation return
renovation
investing
Issue Date: 30-Nov-2023
Publisher: LLC “Consulting Publishing Company “Business Perspectives”
Citation: Yana Kolesnik, Olena Dobrovolska, Iryna Malyuta, Anna Petrova and Sergiy Shulyak (2019). The investment model of fixed assets renovation in the agricultural industry: case of Ukraine. Investment Management and Financial Innovations, 16(4), 229-239.
Series/Report no.: Investment Management and Financial Innovations;16(4), 2019
Abstract: The present state of the financial market in Ukraine determines a lack of funding for agricultural enterprises. The research aims to find internal sources of funding for the reproduction of fixed assets for agricultural enterprises. The calculation of the depreciation return index is a component of financial analysis of the efficient renovation investment use. It allows controlling its targeting and influence on enterprises in a financial aspect in order to provide a stable position of the enterprise`s investor. Implementation of economic and mathematical modeling using correlation and regression analysis verified a tight correlation between gross profit margins in agriculture and depreciation returns. For this purpose, general indexes were formed that is the primary value of fixed assets at the end of the year; the extent of their depreciation, depreciation and residual value of fixed assets at the end of the year, the average annual value of fixed assets, annual income, investment return and calculated gross profit and depreciation during 2001–2016 were determined. The results of the calculations showed that the funds saved through depreciation (renovation investments), and retained earnings are the financial resources for continuous renovation of fixed assets of agricultural enterprises. Also, attraction to internal reserves should have an impact on the increase of the agricultural enterprises’ profitability and should facilitate the increase of production volumes due to the implementation of innovations.
URI: http://biblio.umsf.dp.ua/jspui/handle/123456789/6154
ISSN: 1812-9358
1810-4967
Appears in Collections:Кафедра міжнародного туризму та готельно-ресторанного бізнесу

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