Methodical and practical aspects of increasing the capitalization of agribusiness

The development of agribusiness in Ukraine at the present stage is characterised by a radical restructuring of the institutional structure of the agrarian economy, which is associated with the processes of capitalisation. The purpose of the research is to analyse the impact of the underestimation of fixed assets of agriculture on the financial and economic indicators of the industry and to develop scientifically based proposals for their improvement. Research methodology. Methods used: monographic (analysis of provision and development of agriculture with basic production means); analysis of series of dynamics, and structural changes (to establish the state and identify trends in the development of the market of material and technical resources); comparison (comparison of economic indicators); tabular and graphical (visual display of research results in the form of tables and graphs), abstract-logical (generalisation and development of conclusions). Research results. The current state of capital intensity and investment support of agriculture in Ukraine is analysed. The level of actual revaluation, the necessity and ways of revaluation of fixed assets of agriculture are determined. Elements of scientific originality. The methodological and practical provisions on innovation and investment development in agriculture were further developed, based on the modernisation of the material and technical base of agricultural enterprises, considering scientific achievements, accelerating the solution of important objectives regarding the further growth of capital intensity of production. Practical significance. The necessity of revaluation of fixed assets is substantiated to adopt objective decisions on state regulation of agriculture and its taxation system and increase the actual capitalisation of enterprises in the industry to attract investment resources