| Annotation: | Methods. To achieve the goals of the article and to scientifically substantiate the research results, a complex of general scientific and specific methods was used. The following methods were used: analysis and synthesis – when studying the features of financial support for the reproduction of fixed capital in Ukraine; statistical – while regarding the analysis of growth indicators of wear and tear of intangible assets in Ukraine, the dynamics of sources of financing for the reproduction of fixed capital in Ukraine; the forecasting method was used to determine trends in the reduction of funding for the reproduction of fixed capital from various sources using Excel spreadsheets for charting; economic-mathematical – to form a model of optimization of the financing structure of the reproduction of fixed capital; induction and deduction - when formulating conclusions and recommendations regarding financial support. Results. The statistical data of the intangible assets of enterprises of Ukraine for the economic spheres of activity are analyzed. A high rate of the removal of intangible assets is revealed, which may tend to grow and confirm the need for financing the reproduction of the fixed capital. The standard of financial security for the establishment of fixed capital in Ukraine for 2016-2021 is reviewed. It is indicated that the financing has fallen sharply since 2020, which is the result of a pandemic and severe quarantine restrictions. It has been established that in the minds of the unsettled middle class, it is extremely important to optimize the structure of finance with the improvement of the profitability of capital and the economy. There are given recommendations on how to finance the implementation of fixed capital, depreciation policy during the period of the martial law and the period of renewal of the economy of Ukraine. Novelty. In the process of maintaining the financial provision of the fixed capital reproduction of enterprises, it has been established that in the unstable conditions of the wartime it is important to optimize the structures of the core of finance with the improvement of the profitability of the capital and the economy. Practical value lies at the expansion of the propositions on how to finance the reproduction of intangible assets appropriately until the expansion of enterprises and changes in the depreciation policy of the state. |
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