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Agro-industrial complex of Ukraine is an important sector of the national economy capable of leading it out of crisis. In the conditions of insufficient financing of its activities, the agricultural sector needs credit resources, which are too expensive financial source nowadays. Researches show a reduction of using the loans by agricultural entities in the capacity of Bank interest rates. Therefore banking institutions protect their funds from General economic risks and risks of activities of agriculture. The paper proves the necessity of state support of agricultural lending and provides suggestions for its implementation., Агропромышленный комплекс Украины является важной отраслью национальной экономики, способной вывести ее из кризиса. В условиях недостатка финансирования своей деятельности, агропромышленный сектор очень нуждается в кредитных ресурсах, которые на данный период времени являются слишком дорогим финансовым источником. Проведенные исследования доказывают сокращение использования кредитов агропромышленными субъектами хозяйствования при наращивании процентных банковских ставок. Таким образом, банковские учреждения защищают свои средства от общеэкономических рисков и рисков деятельности агропромышленного комплекса. Доказана необходимость государственной поддержки агрокредитования и приведены предложения по ее внедрению., Агропромисловий комплекс України є важливою галуззю національної економіки, здатною вивести її з кризи. В умовах нестачі фінансування своєї діяльності, агропромисловий сектор дуже потребує кредитних ресурсів, які нині є занадто дорогим фінансовим джерелом. Проведені дослідження доводять скорочення використання кредитів агропромисловими суб’єктами господарювання при нарощенні процентних банківських ставок. Таким чином, банківські установи захищають свої кошти від загальноекономічних ризиків та ризиків діяльності агропромислового комплексу. Доведено необхідність державної підтримки агрокредитування та наведено пропозиції щодо її впровадження.

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.