Evaluation of agricultural property: problems and prospects for action

The purpose of the article is to investigate existing views on methodological approaches to the evaluation of the development of agricultural property through a prism of improving the development of agrarian enterprises' material and technical base in modern conditions. Research methods. In the research process were used the following scientific methods: the dialectical method of scientific knowledge, analysis and synthesis, systematic generalization (for generalization of approaches to the evaluation of tangible assets and formation of conclusions); methods of abstraction, comparison (for the estimation of an initial and market value of fixed assets). Research results. Methodical approaches to the evaluation of the development of material and technical base of agricultural enterprises through organizational and methodological bases for expert evaluation of fixed assets, which result in the calculation of their market value, were considered and generalized. Elements of scientific novelty. On basis of generalization of approaches to the evaluation of tangible assets, was proposed a method, carrying out which is possible in two ways: single industry-wide indexation of carrying value of fixed assets or mass revaluation of fixed assets at fair value in accordance with the methodology of expert evaluation. Practical significance. Conclusions, proposals and practical recommendations, as well as proposals in their practical application, can significantly improve conditions of the logistical base of agricultural enterprises, provide fair financial results, which would give a new impetus for the development of agriculture. Tabl.: 2. Figs.: 1. Refs.: 17.