Analysis and Optimization of Financial Resource Structure for Recovery of Fixed Assets of Agricultural Companies

Recovery of fixed assets is a compulsory condition for stable functioning of any company. Therefore an important target of the company business management system is formation of necessary financial reserves for timely renovation of material and technical facilities. The purpose of the article is the study of status of recovery source formation for the fixed assets in Ukraine in general and in Zhitomir region in particular, and development of proposals concerning improvement of financial support for recovery of the fixed assets of the agricultural companies. Summarized are the theoretical and methodological approaches to financial resource structure analysis for recovery of the fixed assets of the agricultural companies. The analysis was made concerning dynamics of the fixed asset functioning parameters in the branch ‘Agriculture, hinting, forestry of Ukraine’. Characterized are dynamics and structure of own and raised sources of recovery of the fixed assets in the agricultural companies of Zhitomir region. The main principles of optimization of structure of financial resources for recovery of the main assets of the agricultural companies are given.