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Since 2004, in the Republic of Serbia incentives for credit support to entities active in sector of agriculture have been included in the agricultural policy measures. Although the national model for mentioned financial support has been changed over time, in essence it remains the same. The main goal of the paper is to analyze incentives derived from the national agricultural budget used for credit support of agriculture, i.e. to review the main characteristics of the current support model, while to recommend possible improvements. The research was based on desk research and descriptive methods, as well as on methods of analysis and synthesis. According to performed research, it can be concluded that the average share of incentives for credit support within the total incentives paid from national agricultural budget was less than 2% in analyzed period (2014-2022.). The average level of realized incentives in observed period was 73%, indicating the significant need of agricultural entities for subsidized loans. In order to develop agriculture in the Republic of Serbia, the authors suggest certain advancement of current model of credit support, considering possibilities for extension of repayment period and increase in upper value limit for investment loans. Besides, authors suggest the consideration of establishing a "specialized agricultural bank" as a state financial institution, which will provide comprehensive credit support covering the developmental requirements of domestic agricultural producers.

The purpose of the article is to improve the methodology for analysing credit support for the reproduction of fixed assets of agrarian enterprises. Various techniques have been developed to analyse the effectiveness of the formation of fixed assets and the process of their reproduction. Among them, the application of such types of analysis as horizontal and vertical (quantitative analysis of the structure of fixed assets and its changes), analysis of return on assets, capital intensity and profitability, indicators of extensive and intensive loading are widespread. Less applicable are calculations of various coefficients, such as the rate of retirement, renewal, increase in fixed assets.). Methodology. There are several approaches to analysing the effectiveness of the process of reproduction of fixed assets. A number of domestic scholars distribute such indicators to groups: natural and valuable. Natural includes all the technical and economic performance of engines, machines, performance indicators of cattle, etc. Among the highlights are indicators of economic, sectoral efficiency, and indicators of economic efficiency. Results. Determining the efficiency of the loan support for the reproduction process involves the creation of a system of indicators that, by the structure and in aggregate, reflect the degree of efficiency of the use of the loan. Indicators that are used today to assess the effectiveness of using credit support, have fundamental disadvantages, which makes it problematic for their practical application. Practical implications. Thus, some of them do not have a sufficiently significant theoretical justification, the same indicators have different names, are unsuccessful from the logical point of view, do not adequately reflect the needs of industry practices, others – when testing in the current accounting information, it is expedient to improve them. Value/originality. The application of the analysis of reproduction of fixed assets will allow receiving growth of economic indicators of activity of agricultural enterprises on the basis of ensuring the continuous process of financing production by economically grounded sources of working capital formation, one of which is short-term bank credit.

The article is aimed at a theoretical substantiation and development of practical recommendations on the financial-credit support for small and medium-sized agricultural producers using agrarian receipts. It is determined that Ukrainian farmers are in permanent search for sources of financing of own business. Nowadays bank lending is the most popular among farmers. It has been proved that the system of financing under the pledge of the future harvest with use of agrarian receipts can become an effective instrument of attraction of credit resources by small and average agricultural producers. The comparative analysis of bank lending and crediting using agrarian receipts have showed that the latter are more adapted to the needs of agricultural producers, because of taking into account the seasonal nature of agricultural production, also they are a fairly transparent tool. In case of non-fulfillment of obligations on agrarian receipts, the legislation provides a simple and clear procedure of collection without court proceedings. Despite the obvious advantages of agrarian receipts, the process of their spread in the agrarian sector of the country’s economy is hampered by low awareness of agricultural producers with the mechanism of their use, lack of proper registration of lands in some farmers, insufficient work-out of issues related to repayment of loans, and other problems.