Аңдатпа
The goal – is to study existing approaches to the phased renewal of agricultural machinery and sources of financing on the example of the North Kazakhstan Agricultural Experimental Station LLP, an elite seed farm with the status of originator. To achieve this goal, the following methods were used: monographic, functional-cost, economic-statistical, analytical. Results – the data on modernization of the machine and tractor facilities at the enterprise for 2019-2022 were analyzed, its needs were identified, sources of financing measures to equip more productive and powerful machines, as well as assessment of the significance of decisions made. The effectiveness of phased new replenishment is shown in the context of production units, but not in general by type of equipment of the entire economic entity. At the same time, important aspect of performance is the write-off of agricultural machines that have worked out their standard term, which distort the indicators of power-to-weight ratio of production. A comparative analysis of such sources of financing as own funds, budgetary investments by increasing the authorized capital of the Partnership, as well as financial leasing show that the most acceptable is the combined variant of sources of income, which combines investment tool through various forms of leasing and the use of own financial resources. Conclusions – feasibility of such type of long-term lending is confirmed by the growth of portfolio of projects of agro-industrial complex, its high share in the total volume of financial leasing and financing of purchased agricultural machinery in the country as a whole. Budget investments, despite the non-refundable nature of attracted allocations, are inferior to previously designated sources due to the length of procedures for passing examinations, allocating funds and measures to increase the authorized capital of the enterprise.