scholarly journals ACCOUNTING DEVELOPMENT UNDER ORGANIC AGRICULTURE

2020 ◽  
Vol 14 (4) ◽  
pp. 114-121
Author(s):  
Guzaliya Klychova ◽  
Alsu Zakirova ◽  
Al'fiya Yusupova ◽  
Inzilya Hayrullina

Organic production refers to the rapidly growing sector of world agriculture. As the number of participants in organic agriculture increases, many questions arise related to the methodology for accounting for production processes. The article discusses the principles of accounting in agricultural enterprises that are engaged in organic production in parallel with the “traditional”. If organic farming is the only production activity, all operations are accounted for using standard accounts. For enterprises combining intensive production with organic, it is proposed to open additional sub-accounts for synthetic accounts established by the Chart of Accounts for Accounting of the Financial and Economic Activities of Organizations and Agribusiness Organizations. Additional sub-accounts are recommended to be opened on accounts of materials, finished products, animals for growing and fattening, the main herd, production costs, etc. Grouping information on the above accounts allows you to get information about: the quantity and cost of materials used for organic farming; on the quantity and value of the resulting finished organic products; about the composition and number of animals used for the production of organic products. All operations on the movement (receipt, movement, expenditure) of stocks, finished products and animals are made out by primary accounting documents. To summarize the information, internal standard reports are compiled - balance-sheet statements. The article presents schemes reflecting the procedure for generating information on organic production with the indication of subaccounts of accounting, on which information from primary documents related to operations of receipt and disposal of assets produced in an organic way is accumulated.

Author(s):  
Gumataw Kifle Abebe ◽  
Andrew Traboulsi ◽  
Mirella Aoun

The future of food value chains has increasingly been reliant on the wider adoption of sustainable farming practices that include organic agriculture. Organic farming in developed countries is standardized and occupies a niche in agro-food systems. However, such a standard model, when transferred to developing countries, faces difficulty in implementation. This study aims to investigate the factors affecting the expansion of organic agriculture in Lebanon, a Middle Eastern context, and analyzes the economic performance of organic tomato among smallholder farmers. Accordingly, the study was able to determine the production costs, map the organic value chain and assess the profitability of organic tomato by comparing it with the conventional tomato in the same value chain. The study finds organic farming being increasingly expensive primarily due to the inherently high cost of production in Lebanon and the inefficient organization of the organic value chain. As a result, we suggest a blended approach of organic farming with other models, in particular agro-tourism, as a local solution to the sustainability of organic farming in developing countries with limited resources (land and labor) and characterized by long marketing channels. In countries such as Lebanon, a country endowed with rich cultural heritage and natural and beautiful landscapes, the agro-tourism model can harness organic farming and tourism activities. We also propose the adoption of local collective guarantee systems for organic production as a way to alleviate the costs of third-party auditing in Lebanon.


2020 ◽  
Vol 117 (6) ◽  
pp. 2870-2878 ◽  
Author(s):  
Olivia M. Smith ◽  
Abigail L. Cohen ◽  
John P. Reganold ◽  
Matthew S. Jones ◽  
Robert J. Orpet ◽  
...  

Organic agriculture promotes sustainability compared to conventional agriculture. However, the multifunctional sustainability benefits of organic farms might be mediated by landscape context. Assessing how landscape context affects sustainability may aid in targeting organic production to landscapes that promote high biodiversity, crop yields, and profitability. We addressed this using a meta-analysis spanning 60 crop types on six continents that assessed whether landscape context affected biodiversity, yield, and profitability of organic vs. conventional agroecosystems. We considered landscape metrics reflecting landscape composition (percent cropland), compositional heterogeneity (number and diversity of cover types), and configurational heterogeneity (spatial arrangement of cover types) across our study systems. Organic sites had greater biodiversity (34%) and profits (50%) than conventional sites, despite lower yields (18%). Biodiversity gains increased as average crop field size in the landscape increased, suggesting organic farms provide a “refuge” in intensive landscapes. In contrast, as crop field size increased, yield gaps between organic and conventional farms increased and profitability benefits of organic farming decreased. Profitability of organic systems, which we were only able to measure for studies conducted in the United States, varied across landscapes in conjunction with production costs and price premiums, suggesting socioeconomic factors mediated profitability. Our results show biodiversity benefits of organic farming respond differently to landscape context compared to yield and profitability benefits, suggesting these sustainability metrics are decoupled. More broadly, our results show that the ecological, but not the economic, sustainability benefits of organic agriculture are most pronounced in more intensive agricultural landscapes.


Author(s):  
Ahmed Abu Shaban

Organic farming has achieved significant growth in developing countries. However, it is still in some areas such as Gaza strip at embryonic stage. Introduction and promotion of organic farming would need more information about economic feasibility of shifting from the existing conventional farms to organic farming system. This is the main aim of this study. Data was collected from 100 randomly selected farmers in southern area of Gaza strip using standard questionnaire. Additional focus group discussions were conducted for further qualitative analyses. Data was also collected from the organic farm of Safe Agriculture Association where vegetables are organically produced and marketed. Gross margin and comparative analyses were used to describe cost structure of conventional and organic production and to assess economic potentialities to shift to organic farming. Results varied among vegetable crops as some crops showed very high economic potential to shift to organic farming while other crops did not. Major reasons for crops with good potential were higher yield under organic farming, premium market prices and lower production costs. Major reasons for lower economic potential to shift were the significant lower yield and higher production costs. The study recommends further technical research to explore organic production techniques that allows for higher yield and lower production cost. The study also recommends further market research to investigate consumers' preferences and willingness to pay for organic products.


2020 ◽  
Vol 10 (5) ◽  
pp. 749-763
Author(s):  
A.V. Shelenok ◽  

The article examines intensive and organic technologies for growing agricultural crops, their impact on the environment, human health, indicates what are the advantages and disadvantages of organic agriculture. It is noted that with intensive technologies for growing agricultural crops, their yield increases, but if the doses of chemicals are not observed, soil fertility is disturbed, the environment is polluted. Devoid of the disadvantages inherent in intensive technologies, organic farming is significantly inferior in productivity to it, due to which it is not able to reach the same production volumes, to ensure a comparable level of domestic consumption, which is demonstrated by traditional farming. The article compares the effectiveness of traditional and organic agronomic farming systems. It is shown that in the case of comparability of yield indicators, traditional technologies at lower selling prices are more effective in terms of profit and profitability indicators. The reasons for the slow development of the organic segment in the agricultural production of Russia are revealed. In this regard, the topic of support for foreign and Russian agricultural producers, including organic products, as well as the underdevelopment of its domestic market is touched upon. It is noted that, in contrast to developed countries, Russia’s share in the world market for organic products is insignificant. Therefore, it is too early to talk about the prospects for the development of organic agriculture in Russia. In the world, organic farming is stimulated, it occupies its own niche, but in all respects it lags far behind the traditional method of growing agricultural products. Its share in the world food market ranges from 2.6 to 3%.


2020 ◽  
pp. 79-89
Author(s):  
Katarzyna Leśkiewicz

The purpose of the considerations is, taking into account the scope of derogations from the requirements of organic production and the competence of certifying authorities, to answer the question whether in comparison to Regulation No 834/2007, new Regulation No 2018/848 serves to ensure the quality of organic products. The authoress takes a positive view on limiting possible exemptions from the requirements of organic production to natural disasters and linking them to the provisions on rural development. At the same time she expresses a negative opinion on the possibility of seeking exemption from the requirement to obtain certificates. In relation to the competences of the certifying authorities, the new Regulation retains a greater terminological precision in determining the subject of control and certification and defines more precisely the criteria for delegating tasks in the organic farming control system to institutions. This issue, however, needs to be detailed in the legislations of European Union Member States.


2020 ◽  
Vol 5 (2) ◽  
pp. 223-230
Author(s):  
Sovit Parajuli ◽  
Jiban Shrestha ◽  
Sabita Ghimire

Increasing use of agrochemicals, higher production cost and deterioration of ecosystem health have advocated the need to change the traditional and external input using agriculture towards safe and sustainable organic production. The article reviewed on general overview of organic agriculture in Nepal. The article aims to put light on the current scenario of the dawdling-paced organic agriculture and the options to revive the pesticide dominated conventional agriculture. Promotion of organic agriculture was first appeared as a priority in the10th Five Year Plan of the Government of Nepal. Now it has been embedded in the national agricultural policy. Organic agriculture provides benefits in terms of environmental protection, conservation of nonrenewable resources, improved food quality, improve health status and the reorientation of agriculture towards areas of market demand. Various institutions, individuals and farmers are engaging in organic farming. Nepal is exporting organic products to international markets. The adoption of organic agriculture increases agricultural production and improves soil health and consumer health and seems a better option in countries like ours where fortunately integrated crop-livestock system is still prevalent. It is found to be viable option for better livelihood in the context of Nepal. Because the haphazard pesticide use has marred the conventional agriculture, all these contexts gesture this system to be scrutinize thoroughly and supplanted by organic farming system as a viable option towards food security and agricultural sustainability.


Author(s):  
Serpil Tıraşcı ◽  
Ümmügülsüm Erdoğan ◽  
Vecihi Aksakal

Turkey as well as in the developing world science, technology and the changing rural development and manufacturing approach accordingly with industry, has changed the shape of the realization of agricultural activities. As a result of new production methods, environmental and human health deteriorated and scientists have turned to organic agriculture. Organic farming practices, which started in the 1980s in our country, have improved significantly with the publication of the organic farming regulation in 1994 and the regulation was last regulated in 2018. Our country with conditions favourable for organic agriculture in terms of soil and water resources, climate, variety of products, this study was prepared in order to see how organic agriculture has progressed over the years and at what stage it is today. In 1990, 8 organic products were produced in Turkey with 313 farmers in an area of 1,037 ha. According to the latest data 73,563 farmers have grown 2,371,612 tons of organic products in 626,885 ha organic agriculture area. In addition, the organic product range produced was increased to 213. When we look at the export situation, it is seen that the total export amount is 111,690,675 tons and a significant amount of this export amount is 41.633,896 tons of wheat and wheat products. Looking at the import data, it is known that the total import amount is 175,865,85 tons and the most imported product is soybeans (non-seed) (99,446 tons). Although a significant increase in organic agriculture production has been observed compared to previous years, it is anticipated that this increase may increase even further considering Turkey's agricultural potential.


2020 ◽  
Vol 1 (2) ◽  
pp. 27-32
Author(s):  
Olha Alieksieieva

The purpose of the article is to study the impact of the basic principles and benefits of the development of cooperative movement on the development of organic agricultural production, as well as to determine the role of cooperation in the development of organic entrepreneurship. Methodology. The author has used the methods of analysis and synthesis, the method of statistical grouping and comparison, induction and deduction, structural and functional approach to solve the problems and achieve the goals. The study is based on the comparative analysis and synthesis of scientific literature. Results. Organic food is increasing in popularity. The growing demand is mainly attributable to consumer concerns about negative implications of conventional agriculture for human health and the environment. Organic agriculture has a great potential to neutralize a negative impact of agricultural intensification on the environment. The article describes the concept and analyzes the current state of cooperation in agriculture. It is found that during the period under the research, the number of registered cooperatives has increased by almost 45%. The concepts of organic agriculture and organic production are clarified. The dynamics of agricultural lands engaged in organic production and the number of certified organic farms in Ukraine are studied. It is indicated that the consumption of organic products in Ukraine is much lower than in the European countries and the United States. The advantages of introducing a cooperative movement in the field of organic agriculture are identified. Being part of a cooperative helps small farms to be able to produce enough to generate profits and ensure their substance, which is an opportunity to compete with larger companies. Risks arising in the process of establishing organic cooperatives are outlined considering the international experience. It is concluded that efficient organic farming cooperatives can support local and export markets, stimulate production efficiency and promote local logistics. Practical implications. The advantages of consolidation of enterprises and entrepreneurs in the field of organic agriculture on the basis of cooperation can be used for the development of state programs to support the cooperative movement in organic farming. Value/originality. Views on the organization of production, processing and logistics activities of organic agricultural producers through the introduction of cooperatives have been expanded.


2019 ◽  
Vol 17 (Suppl.1) ◽  
pp. 329-333
Author(s):  
Roumen Otouzbirov ◽  
Adelina Petkova ◽  
Konstantin Stankov ◽  
Mitko Ignatov

Over the last decade Bulgarian organic farming has been growing at an increasing rate. Over the same period, the demand for quality food products on national and international markets also increased. Institutional support for the sector is important for the development of sustainable environment for the production and marketing of organic products. The goal of the present study is to analyze the impact of institutional support on the development of Bulgarian organic production. To achieve this goal, the following tasks need to be addressed: Assess the state of public support for the sector; to analyze the production and marketing of Bulgarian organic products.


2005 ◽  
Vol 15 (4) ◽  
pp. 864-871 ◽  
Author(s):  
Cengiz Sayin ◽  
Robin G. Brumfield ◽  
M. Nisa Mencet ◽  
Burhan Ozkan

In the past decade, organic production has become a growing segment of the healthy food market. Organic farming is expanding gradually in many countries, and consumption of organic products is gaining a huge importance in the developed countries, such as the U.S., countries in the European Union (EU), Canada, and Japan. The increase of domestic market demand in developed countries and export potential for developing countries has stimulated organic agricultural production. In this report, we briefly examine the development of the world organic market and examine regulations with regard to production and certification. We also provide a detailed review of the current structure of organic food production and marketing in Turkey, a developing country with advantages to increase organic production. The overall picture of organic products in Turkey seems very positive. The size of the domestic market for organic products is estimated to be $3 to $5 million, with annual growth projected to be about 50% for the next 5 years. Eighty percent of current production in Turkey is export-oriented. The EU has been the main export destination. The positive market outlook will no doubt create a renewed interest in organic products among Turkish farmers and policy makers.


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