DISTRIBUTION PATTERNS OF LEVELLING ACCRUALS IN ASSESSING AGRICULTURAL MACHINERY QUALITY

The author has analyzed the total cost per unit of work performed or products manufactured, revealing the increasing regularity and reduced efficiency of the machine use. It has been determined that its quality may be reduced in different ways depending on the use of the machine in specific natural and climatic conditions and the time interval. The author has considered a conceptual approach to scientific support of the considered problems of improving economic relations of partners based on mutual interest, as well as assessing the changing quality of the machinery throughout the service life. A methodology of assessing the quality of new machinery based on the calculation of compensatory costs and levelling accruals and their changing patterns in the use of aging technology has been offered. It is shown that the levelling accruals reflecting the changing quality of machines can be used to adjust the depreciation methods.