scholarly journals Organizational and methodological approach to managing financial flows of agricultural enterprises

2020 ◽  
Vol 164 ◽  
pp. 10009 ◽  
Author(s):  
Alsou Zakirova ◽  
Guzaliya Klychova ◽  
Gamlet Ostaev ◽  
Evgenia Zaugarova ◽  
Almaz Nigmetzyanov ◽  
...  
Keyword(s):  
Management Accounting ◽  
Methodological Approach ◽  
Enterprise Management ◽  
Financial Strategy ◽  
Financial Flows ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Methodical Approach ◽  
Main Components

Management accounting and management of an agricultural enterprise includes strategic planning and regulation of financial flows. Therefore, at the present stage, the development of measures to develop management accounting and improve the management of financial flows of agricultural enterprises is a significant problem. Management accounting and management of financial flows is the management of cash (financial) flows arising in the process of promotion of tangible and intangible assets. Besides, in the process of management accounting there is a purposeful distribution of financial resources in the logistic financial system of an agricultural enterprise. Management of financial flows is carried out both for the internal environment of the agricultural enterprise and for the external environment. The aim of the article is the justification of theoretical provisions and development of organizational and methodical approach to management of financial flows of agricultural enterprises in the system of management accounting. Objectives of the research: to determine the main components, directions and mechanism of development in the management accounting of financial strategy; to develop a method of management accounting for management of financial flows of developing enterprises, planning to expand their activities in the long term.

scholarly journals MANAGEMENT ACCOUNTING: MANAGEMENT OF FINANCIAL FLOWS OF AGRICULTURAL ENTERPRISES

2018 ◽  
Vol 13 (3) ◽  
pp. 135-140
Author(s):  
Гамлет Остаев ◽  
Gamlet Ostaev ◽  
Борис Хосиев ◽  
Boris Hosiev ◽  
Айгуль Клычова ◽  
...  
Keyword(s):  
Agricultural Production ◽  
Raw Materials ◽  
Management Accounting ◽  
Materials Management ◽  
Present Stage ◽  
Financial Flows ◽  
Production Sector ◽  
Agricultural Enterprises ◽  
Accounting Management ◽  
Agricultural Enterprise

At the present stage, the development of measures for management accounting, management and improvement of financial flows for agricultural enterprises is a significant problem. Financial flows for agricultural enterprises are a necessary measure for the development of not only the agricultural production sector, but also the processing of agricultural raw materials. Management accounting and management of an agricultural enterprise include strategic planning and regulation of financial flows. Management accounting and management of financial flows - is the management of the movement of cash (financial) funds, which arose in the process of promoting commodity-material and intangible values. In addition, in the process of management accounting, a purposeful allocation of financial resources in the logistical financial system of the agricultural enterprise is carried out. Management of financial flows is carried out both for the purposes of the internal environment of the agricultural enterprise, and for the external environment.

scholarly journals Environmental Impacts and Attitudes of Agricultural Enterprises for Environmental Protection and Sustainable Development

Agriculture ◽  
2020 ◽  
Vol 10 (10) ◽  
pp. 440
Author(s):  
Zuzana Juríčková ◽  
Zuzana Lušňáková ◽  
Marcela Hallová ◽  
Elena Horská ◽  
Monika Hudáková
Keyword(s):  
Sustainable Development ◽  
Environmental Protection ◽  
The Self ◽  
Enterprise Management ◽  
Ecological Stability ◽  
Chi Square ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
State Of The Environment ◽  
Lay Public

Recognising that implementing an agricultural enterprise impacts the state of the environment, its ecological stability, and the self- regulatory capabilities of ecosystems, the aim of this paper is to acquaint the professional and lay public about the attitudes of Slovakian agricultural enterprises towards environmental protection and sustainable development. The paper draws attention to present methods, techniques, and tools that enterprise management are applying for the purpose of meeting and overcoming environmental challenges. The data for this research were obtained from controlled interviews and a questionnaire survey conducted across more than 90 agricultural enterprises. Based on the data outcomes, research premises and formulated research hypotheses put forward are verified by using Friedman, Wilcoxon, Kruskal–Wallis, and Pearson chi-square tests. Discussion of the findings points out that although Slovakia is not yet one of the most polluting countries, promoting the application of environmental protection approaches for sustainable development is of the essence. The most important agriculturally related step, mitigating environmental degradation, is to promote changes in the moral values of agricultural enterprises and the society through enhanced environmental awareness and application practices.

scholarly journals ACCOUNTING AND CONTROL OF INVENTORIES AS A BASIS FOR EFFECTIVE MANAGEMENT OF A TRADING ENTERPRISE

2020 ◽  
Author(s):  
Iryna Krupelnytska ◽  
Keyword(s):  
Decision Making ◽  
Quality Management ◽  
Management Accounting ◽  
Enterprise Management ◽  
Management Effectiveness ◽  
High Quality ◽  
Trading Company ◽  
And Control ◽  
Accounting Policy

Inventories are main resources of the trading company. Analysis, accounting and control of inventories determines the management effectiveness of commercial enterprises processes. It is necessary to accelerate the turnover of commodity resources in order to increase the profits of a trading company. Successful turnover of commodity resources can be determined with the help of high-quality operational management accounting information, which is the basis for analysis, decision-making and further control of the trading company. Obtaining management information achieved with establishment of an effective accounting policy, which is the direct responsibility of the company's management. The interdependence of the accounting policy type, quality management accounting, operational analysis and clear control over inventories at the trade enterprise determines the effectiveness of enterprise management and profit in the long-term perspective.

scholarly journals THE MATRIX MODEL FOR ASSESSING THE INVESTMENT ATTRACTIVENESS OF AGRICULTURAL ENTERPRISES

2019 ◽  
Vol 5 (3) ◽  
pp. 9
Author(s):  
Ihor Vinichenko ◽  
Tetiana Shutko
Keyword(s):  
Matrix Model ◽  
Integrated Approach ◽  
Mathematical Methods ◽  
Investment Funds ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Methodical Approach ◽  
The Matrix ◽  
High Investment ◽  
Labour Potential

The purpose of the paper is concerned with the relevant problem of regional development – the development of methodological instruments for assessing the investment attractiveness of agricultural enterprises. The article discusses the concept of “investment attractiveness” and justifies the author’s position of its content. It has been established that the enterprise is an open system, so its appeal includes both internal and external environment, so the analysis of investment attractiveness of the enterprise is proposed to be carried out in stages, revealing its real and potential opportunities and threats at every economic level. Methodology. The analysis of existing domestic and foreign approaches to assessing the investment attractiveness of agricultural enterprises was carried out and the use of an integrated approach in conducting this investigation was argued. The algorithm of forming an integral indicator for assessing the investment attractiveness of an agricultural enterprise is substantiated. Results. The authors have proposed a methodical approach, the peculiarity of which is the construction of a matrix model for assessing the investment attractiveness of agricultural enterprises on the basis of a generalized indicator of quantitative and qualitative criteria for evaluating their production and financial position and investment potential. Methodical research instruments include mathematical methods of statistical data processing and expert evaluation using the weighing coefficient theory. Practical implications. Approbation of the methodological instruments was carried out on the example of agricultural enterprises of the Dnipropetrovsk region, as a result of which the most acceptable forms of attracting investment capital were proposed. Those companies can expect investments that have high investment attractiveness, which is 10.5% of the investigated producers. Enterprises of the first group are the most preferred for all types of investors: the largest land and labour potential, high results of economic activity. Agricultural enterprises of the second group have significant resource potential and provide 48.6% of gross output; they can be attributed to “strong middle peasants.” Agricultural enterprises with low investment attractiveness can also count on investment funds. We believe that the most acceptable form of their attraction is the creation basis of unprofitable farms of enterprises with the participation of domestic and foreign capital.

scholarly journals FINANCING AGRICULTURAL ENTERPRISES AS A SPECIAL PROCESS

2021 ◽  
Vol 10 (34) ◽  
Author(s):  
L.V KISLITSYNA ◽  
◽  
B.V MAXIMOV ◽  
Keyword(s):  
Interest Rates ◽  
Financial Support ◽  
Debt Financing ◽  
Special Role ◽  
Industrial Complex ◽  
Agricultural Activities ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Special Process

One of the priority strategic tasks of state policy is the formation of an effective competitive agro-industrial production, which becomes possible if there is the necessary financial support for agricultural enterprises. The financing process in this case is the basis for solving this problem. The article examines the process of financing an agricultural enterprise as a special process that includes financial support and the use of capital. Financial support plays a special role for an agricultural enterprise, since the use of capital is predetermined by the specifics of the activity. One of the ways to finance the agro-industrial complex is self-financing, this allows you to cover current costs, but in the long term does not allow you to increase profits due to an increase in cost. It is economically justified to use debt financing. The peculiarities of agricultural activities lead to the need for financial support from the state. The article discusses the most relevant form of support, namely, subsidizing interest rates on loans.

scholarly journals ORGANIZATIONAL PREREQUISITES FOR IMPROVING CONTROLLING, MONITORING AND DIAGNOSTICS IN MANAGEMENT OF AGRICULTURAL ENTERPRISES

2020 ◽  
pp. 71-79
Author(s):  
Olexii Kochetkov ◽  
Kristsna Fedicheva
Keyword(s):  
Management Practices ◽  
Management Practice ◽  
Enterprise Management ◽  
Main Function ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Functional Efficiency ◽  
Effective Organization ◽  
Monitoring And Diagnostics ◽  
Diagnostics System

Introduction. Ensuring the effectiveness in special circumstances is the most important factor of good implementation of the system of controlling, monitoring and diagnostics in the management practice of an agricultural enterprise. It means to be able to adapt to the conditions of formation and implementation of innovations. Obviously, this requires not only expanding the functionality of controlling, monitoring and diagnostics, but also a corresponding reorganization of management practices. Methods. Studies were conducted on the basis of general scientific methods, abstract and logical, and constructive methods. The methodological basis in preparing the material made dialectical method of knowledge of social and economic phenomena. Results. In the course of the research, the conditions for the functional efficiency development of the controlling, monitoring and diagnostics system as a coordinating system of the enterprise management were analyzed. It is established that unjustified differentiation of economic activity leads to the loss of connecting links. In this way, the monitoring function is limited by the capabilities of local controlling. The new essence of effective organization of management practice of an agricultural enterprise with the transition of its perception from the traditional model to the modern one is proved. The main function of the system of controlling, monitoring and diagnostics is determined by the goal-setting of management practice. It is proposed to use the principles of adaptive organization of the agricultural enterprise to implement the functional load of the controlling, monitoring and diagnostics system. Discussion. An adaptive organization is a dynamic system. So it requires appropriate indicators to track processes in a diverse dimension. Moreover, the effectiveness of the implementation of processes requires diagnostics for determine its optimality for replication in the current and future activities of enterprises. Determining optimality attributes requires appropriate monitoring and quick updating. Therefore, the main perspective is in systematization the information functions of controlling, monitoring and diagnostics and integrating them into the management activities of agricultural enterprises. Keywords: control, monitoring, diagnostics, adaptive organization, management, agricultural enterprise.

THE APPLICATION DIRECTIONS OF PROGNOSTIC TOOLS OF MONITORING AND CONTROL IN THE AGRICULTURAL ENTERPRISES MANAGEMENT

2019 ◽  
Vol 4 (4) ◽  
pp. 328-335
Author(s):  
Iryna HAVRYLKO
Keyword(s):  
Information System ◽  
Information Systems ◽  
Enterprise Management ◽  
Expert Assessment ◽  
Monitoring And Control ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Automated Information System ◽  
And Control

Introduction. The state of the modern economic environment requires the introduction of control in the management of agricultural enterprises. The control is aimed at identifying potential or existing adverse economic situations in the enterprise. The purpose of scientific research is to develop application areas of prognostic tools for monitoring and control in the management of agricultural enterprises. Results. The reason for the emergence and implementation of the control concept in the activities of agricultural enterprises is determined. It is established that the control system is characterized by recording information about past events and focus on the future. The reasons that determine the need for control are described. The role of control in the agricultural enterprise management is substantiated. The essence of control information technology in enterprise management is determined. An expert assessment of the cost structure for the implementation of the automated information system project was conducted. The approach to the choice of the automated information system is substantiated. Features and advantages of the most widespread automated information systems are described. It is proved that control is one of the most modern and effective enterprise management systems. The potential possibility of control to improve the performance of domestic agricultural enterprises has been identified. The role of control in marketing activity of agrarian business subjects in the conditions of market relations is allocated. An overview of the main control tools in the agricultural enterprises management is given. The purpose of control in the context of operational and strategic plans is outlined. Objects of analysis for formation of information base of control are allocated. The main tasks of marketing control in the agricultural enterprises activities are described. Conclusions. The integration of control and monitoring tools is necessary to obtain the desired effect in any management subsystem. Such integration has a positive effect on the economic efficiency of agricultural entities and helps to increase the level of decisions validity. Keywords: monitoring, control, enterprise management, agrarian business entity, automated information systems, marketing activities.

Competitive advantages in development of agricultural enterprises’ foreign economic activity

2021 ◽  
pp. 55-60
Author(s):  
Lesya I. Halas
Keyword(s):  
Strategic Management ◽  
Economic Activity ◽  
International Market ◽  
Foreign Market ◽  
World Market ◽  
Information Support ◽  
Enterprise Management ◽  
Necessary Condition ◽  
Agricultural Enterprises

A necessary condition for a market economy is the existence of a competitive environment between economic entities, especially when agricultural enterprises enter foreign market. This problem is clear because the foreign economic activity of enterprises provides them with a competitive advantage allowing enterprises to enter a competitive market and occupy their positions in the world market of goods and services. The choice of strategies for a particular enterprise in the field of foreign economic activity is a long-term process that involves the choice of strategies from possible behaviors and coordination of actions of all structural units. Unfortunately, the loss of agricultural enterprises is one of the negative factors preventing them from performing management tasks related to the implementation of the chosen competitive strategy. In this case, the company may not focus on any strategy at all, and will not solve operational problems related to the economic efficiency of economic activity. In general, the essence of strategic management of enterprises engaged in foreign economic activity is to form a concept of benefits and prospects that can bring the international market and its actions. When implementing the company's strategic management in the international market, it is inevitable to avoid assessing short-term, medium-term and long-term risks and prospects. The competitiveness of agricultural enterprises should be based on the following aspects: improving the quality of enterprise management, development and compliance with standards of strategic competitiveness of agriculture and food; formulation of proposals for the formation of various strategies for enterprises; improvement of innovative organizations, introduction of information technology, and the presence of merchants in the commodity market provides information support; improves the organizational and technical level of support for agriculture; develops logistics and marketing systems.

scholarly journals THE CONCEPTUAL APROACHES TO THE FORMING OF THE FINANCIAL STRATEGY OF AN ENTERPRISE

2019 ◽  
Author(s):  
Myroslava Tymots ◽  
Oksana Borovych
Keyword(s):  
Conceptual Model ◽  
Methodological Approach ◽  
Reference Points ◽  
Preliminary Evaluation ◽  
Financial Strategy ◽  
Target Groups ◽  
Theoretical Approaches ◽  
Working Out

The theoretical approaches to the forming of the financial strategy of an enterprise are researched. The duality of the meaning of the researching scientific category are found out. It is grounded the using of the methodological approach to the forming and the realization of the financial strategy on the base of the conceptual model of the forming of the financial strategy of the developing of an enterprise, that expected five blocks:the formulating of the priorities for the determination of reference-points and the directions of the financial strategy; the financial planning and the evaluation of the financial potential; the preliminary evaluation of the efficiency of the financial strategy; the realization of the financial strategy of an enterprise of an adjustment of the financial strategy on the results of its evaluation. The possible variants of the financial strategy of an enterprise are examined: the long-term and the short-term borrowing, emission-oriented and the reinvestment strategies. It is proved that the financial strategy is from one side the system of the forming and involving of the main financial aims of enterprise by the way of the effective enlisting and using of the financial resources, providing with the necessary level of the financial security and from the other hand with the difficult multivariable model of actions and measures that are needed for the achievement of certain perspective goals in the general conception of the development of the company. It is grounded the necessity of the forming of the financial strategy of the developing of an enterprise due to the worked out the conceptual model, that gives better understanding of the key moments which are necessary pay attention in order to establish the mission, aims of the financial character and the term of their realization. The perspectives of the further researches in this direction is the concretization. The seguence of the working out and the realization of the financial strategy of the development of the trade enterprises, detailization and identification of the necessities of the target groups of the consumers, the development of the methodology and the strategy of the financial providing of the development for the trade enterprises of Ukraine.

scholarly journals Strategic approaches to personnel management of agricultural enterprises

2019 ◽  
pp. 84-92
Author(s):  
Mykhaylo Ksenofontov ◽  
Oksana Kachmar ◽  
Yuriy Bakun
Keyword(s):  
Personnel Management ◽  
Crop Production ◽  
Management Strategies ◽  
Enterprise Management ◽  
Agricultural Enterprises ◽  
State Management ◽  
Managerial Decisions ◽  
Agricultural Enterprise ◽  
Analysis And Synthesis ◽  
Sectoral Development

Introduction. The importance of personnel management on a strategic basis is determined by the importance of its willingness to work effectively in the long term.This is due to the improvement in its qualification level in making effective managerial decisions, taking into account the trends in the influence of environmental factors in the long term and the strategic priorities of sectoral development of the state. In connection with this, differentiation of approaches to strategic personnel management is noted relevance. Therefore, the purpose of this article is to determine strategic approaches to the personnel management of agricultural enterprises in the process of substantiating of the differentiated development strategies. Methods: analysis and synthesis, analogies, expert method, method of functional analysis. Results. The role of agricultural enterprises, as the main group of producers of the sector, was established by the share of gross output for the period from 2010 to 2018. The profitability levels of agricultural enterprises production were analyzed for various types of products. The prevailing profitability was noted by type of crop production and the prevailing loss rate, except for milk production, by type of livestock production. The expediency of deepening the strategic approach to the personnel management of agricultural enterprises has been proved with differentiation of its role in the implementation of differentiated management strategies in accordance with the three identified groups of enterprises. Four criterias for strategic personnel management in agricultural enterprises were identified: a group of enterprises for which the corresponding strategy is more relevant; emphasis in enterprise management; direction of work of management personnel; emphasis on the implementation of work regarding staff. Discussion for further research are to detail the three identified strategies for the three characteristic groups of agricultural enterprises and to determine the tasks of managerial and production personnel in their formation and implementation. Keywords: agricultural enterprises, agricultural enterprise personnel, personnel management, enterprise management strategies, enterprise personnel management strategies, strategic priorities of state management of sectoral development

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