scholarly journals AMORTIZATION DESIGNATIONS AS A SOURCE FOR REPRODUCTION OF THE TECHNICAL BASE OF AGRICULTURE

2019 ◽  
Vol 14 (1) ◽  
pp. 152-156
Author(s):  
Асия Субаева ◽  
Asiya Subaeva ◽  
Марат Низамутдинов ◽  
Marat Nizamutdinov ◽  
Наталья Александрова ◽  
...  
Keyword(s):  
Technical Support ◽  
Fixed Capital ◽  
Agricultural Producers ◽  
Fixed Assets ◽  
Accelerated Depreciation ◽  
Long Time ◽  
The Republic ◽  
Agroindustrial Complex ◽  
The Cost

The role of depreciation in an enterprise can be represented as a source of reproduction of fixed capital and a share of the cost of production. The study of sources of financing for the processes of renewal and modernization of agriculture is considered on the example of the Republic of Tatarstan. In the agricultural sphere, the problem of the targeted use of depreciation funds is aggravated by the difficult financial situation of many agricultural producers, which reduces the amount of funds allocated for the reproduction of fixed capital. The market of agricultural machinery requires serious financial investments and improvement of the mechanism of technical support of the agroindustrial complex. One of the ways to improve this issue is the revision of depreciation methods. In Russia, for a long time, only a uniform depreciation method was used based on the useful life, when the values of fixed assets are repaid evenly over their entire service life, we propose the use of accelerated depreciation. In this regard, the purpose of the publication is to study the changes in the share of depreciation used on investments in the total amount of accrued depreciation and to propose measures to improve the reproduction of fixed capital. The analysis showed that in the Republic of Tatarstan over the past 5 years, only about 30% of the accrued depreciation deductions are sent by farmers to invest in fixed capital. According to the results of the analysis, the idea of increasing the role of depreciation deductions as a source of renewal and modernization of agricultural equipment through the system of state support and the accumulation of depreciation deductions in the form of money on deposit or special accounts in banks was considered. A scheme for the functioning of the regional depreciation fund and its controls are proposed. The introduction of a mechanism to increase the role of depreciation as a source of financing will ensure the growth and modernization of agricultural technical support through a system of targeted use of depreciation funds.

scholarly journals The role of investments in increasing economic efficiency in agricultural infrastructure

2020 ◽  
Vol 199 (8) ◽  
pp. 58-64
Author(s):  
Ramzi Abdullaev
Keyword(s):  
Interest Rates ◽  
Economic Efficiency ◽  
Systematic Approach ◽  
Mathematical Function ◽  
Short Term ◽  
Agricultural Economy ◽  
Agricultural Industry ◽  
Fixed Assets ◽  
The Republic

Abstract. The purpose of this study is to determine the role of investments in the development of agricultural infrastructure, including in the development of new approaches to the formation and use of investments as a factor in increasing the economic efficiency of the agricultural economy. The research method is comparative and analytical analysis, calculations using the “eviews” software package and a systematic approach. To determine the possibilities of creating the volume of investment products directed to fixed capital in agriculture, it is possible to construct a mathematical function of investment in agriculture, both in theoretical and practical terms. For example, in the form of the dependence of investments in fixed assets in agriculture on the volume of products produced, depending on the rate of return in agriculture, interest rates, etc. As a result of the study, the main directions of investment attempts to increase economic efficiency in agricultural industry. It was concluded that investments in agriculture in the Republic of Azerbaijan increased by 393.9 million manats in 2010 compared to 2003, and by 727 million manats in 2018. However, this growth is not at the desired level. In short-term and closed economic conditions, the multiplicative efficiency can be higher. The scientific novelty of the study consists in clarifying the essence and role of investment as an economic category based on its definition in both a narrow and a broad sense, as well as in identifying trends and patterns in the formation and use of investments in the agricultural economy.

The role of ex ante regulations in addressing problems of moral hazard in agricultural insurance

2002 ◽  
Vol 62 (2) ◽  
pp. 103-116 ◽  
Author(s):  
Calum G. Turvey ◽  
Michael Hoy ◽  
Zahirul Islam
Keyword(s):  
Moral Hazard ◽  
Crop Production ◽  
Insurance Coverage ◽  
Agricultural Insurance ◽  
Agricultural Producers ◽  
Growing Seasons ◽  
Input Use ◽  
The Cost ◽  
Input Level

We develop a theoretical model of input use by agricultural producers who purchase crop insurance, and thus may engage in moral hazard. Through simulations, our findings show a combination of partial insurance coverage and partial monitoring of inputs may reduce substantially the problems associated with moral hazard. The minimum level of input use that must be required by regulation is determined to be substantially lower than the optimal or actual input level chosen by producers. Because the use of inputs for crop production occurs in many stages over the pre‐planting, planting, and growing seasons, only a minimal input requirement is needed. Thus, the cost of implementing such a regulation can be kept much lower than would be the case for a regulation of complete monitoring of input usage.

scholarly journals Variety and its quality in energy-saving tomato production technology

2020 ◽  
Vol 201 (10) ◽  
pp. 16-21
Author(s):  
N. Velizhanov
Keyword(s):  
Agricultural Research ◽  
Evaluation Criteria ◽  
Tomato Production ◽  
The Republic ◽  
Dietary Value ◽  
High Yields ◽  
The Cost ◽  
Flat Zone

Abstract. In the 21st century, the share of the variety in the formation of the size and quality of the crop will increase from 20-40 to 70 % or more. It is obvious that the role of the variety increases significantly not only in increasing productive, but also medium-improving functions of agrophytocenosis, including soil-improving, phytosanitary, bioenergy, design – aesthetic, etc. A lot of attention is paid to the appearance, texture, taste properties of fruits, which increase their dietary value and overall attractiveness to buyers. Methods. The research was carried out at the experimental site of the Federal Agricultural Research Center of the Republic of Dagestan in 2017–2019. In production conditions, 12 widely used varieties of tomato have been tested in the seedling culture in recent years. The samples were studied using the ACIRO methodology and the State Crop Testing Methodology. Results. Promising varieties with high adaptability and stability in extreme conditions of the flat zone of the republic have been revealed. We have established morpho-anatomical and physiological changes in varieties of stamp forms, which determine their reduced, compared to the unstamable forms of resistance to drought, which significantly inhibit production processes in dry years. The most economic was the cultivation of varieties with high yields of standard fruits - Mariana, Mirage, F1 Andromeda. The cultivation of the Hussar variety cost 1.6 times more than F1 Andromeda. The cost of obtaining 1t standard harvest for other varieties was significantly higher. Scientific novelty is to study the sign of a reduction in the duration of the growing season in the combination of the size and yield of fruits on the biochemical composition, taste and technological, which is overcoming negative bonds, or to achieve a compromise combination. In the process of creating new ones and testing them, these evaluation criteria should be decisive.

scholarly journals KERAGAAN AGROINDUSTRI DAN POSISI PRODUK BERDASARKAN SIKLUS HIDUP PRODUK PADA SOSIS GULUNG VARIAN NOODLE DI CV CUCURUTUKU CERIA

2021 ◽  
Vol 9 (4) ◽  
pp. 561
Author(s):  
Meliani Indah Sari ◽  
Dyah Aring Hepiana Lestari ◽  
Wuryaningsih Dwi Sayekti
Keyword(s):  
Life Cycle ◽  
Product Life Cycle ◽  
Production Costs ◽  
Selling Price ◽  
Long Time ◽  
The Government ◽  
The Cost

This study aims to analyze the process production of sausage noodle roll, the income and production costs, the marketing action and determine the position based on the life cycle of sausage noodle roll as well learn the role of supporting service for sausage noodle roll in CV Cucurutuku Ceria. This research method is a case study. The determination of consumer samples is taken by Convenience Sampling. Analysis of the data used in this research is descriptive qualitative and quantitative analysis. The data of this study was collected in May 2019 until June 2019. The results showed that the value R/C>1, that means sausage noodle roll business was profitable. Calculation of the cost of production on sausage rolls noodles amounted to Rp1,046.53. The BEP unit calculation has been achieved for a long time, in the amount of 42,791 units from the BEP calculation of 604 units. The noodle rolls sausage has also obtained a profit from the selling price of Rp ,000.00 per pcs from the calculation of the BEP price of Rp1,238.58 per pcs. The marketing mix that has been utilized by CV Cucurutuku Ceria is collaboration with e-commerce companies namely gofood and grabfood to facilitate consumers in the ordering process and CV Cucurutuku Ceria has utilized social media as promotional activities for sausage noodle roll product. In the product life cycle, sausage noodle roll are in a stage of decline. CV Cucurutuku Ceria has not fully utilized the government policies regarding the protection and empowerment of Micro, Small and Medium Enterprises.Keywords: cost, noodle, position, and sausage

On the Economic Nature of Depreciation

2010 ◽  
pp. 86-96
Author(s):  
A. Orlov
Keyword(s):  
Economic Theory ◽  
Economic Performance ◽  
Capital Stock ◽  
Capital Investment ◽  
Direct Costs ◽  
Fixed Capital ◽  
Economic Practice ◽  
Accelerated Depreciation ◽  
The Cost ◽  
Economic Nature

Economic theory considers depreciation as a part of value transferred from the fixed capital stock. But economic practice rejects this view. Economic performance is determined both by profit and depreciation. Their unity is to be found in capital investment and accelerated depreciation. Depreciation is not identical with direct costs, but is included in the cost price of products to ensure the renewal of fixed capital.

scholarly journals Taxation of innovation activities in the agricultural sector under the laws of Ukraine

2020 ◽  
Vol 11 (4) ◽  
Author(s):  
Pakholiuk Anatolii ◽  
Keyword(s):  
Agricultural Sector ◽  
Tax Incentives ◽  
Innovative Activity ◽  
Agricultural Producers ◽  
Innovation Activities ◽  
Fixed Assets ◽  
Accelerated Depreciation ◽  
Tax Benefits ◽  
Tax Holidays ◽  
Stimulation Of

The article is devoted to the analysis of legal bases of taxation of innovative activity in the agrarian sphere. The peculiarities of the application of the main measures of tax stimulation of innovative activity in the agricultural sphere, such as «tax holidays», accelerated depreciation of fixed assets, special tax regime, exemption from import duties are highlighted. It is concluded that the tax incentives applied to agricultural producers mainly have an indirect impact on the development of innovation in the agricultural sector. Tax benefits that directly relate to the development of innovation in agriculture, in most cases provided for in special sectoral legislation (agricultural, economic), which excludes the possibility of their application in practice until the relevant amendments to the Tax Code of Ukraine. The necessity of making changes to the legislation in order to optimize the taxation of agrarian business and development of innovations in the agrarian sphere of the economy of Ukraine is substantiated. Keywords: agricultural sphere, innovations in agriculture, taxation, tax incentives, tax holidays, special tax regime

scholarly journals MECHANISMS OF SUPPORTING INFORMATION MANAGEMENT IN AGRICULTURE

2017 ◽  
Vol 16 (2) ◽  
pp. 23-32
Author(s):  
Michał Cupiał ◽  
Anna Szeląg-Sikora ◽  
Sylwester Tabor
Keyword(s):  
Social Groups ◽  
Agricultural Producers ◽  
Rural Development Programme ◽  
Computer Equipment ◽  
Support Mechanisms ◽  
Professional Information ◽  
The One ◽  
The Cost ◽  
Role Of Information

Considering the aspect of the role of information in the development of Polish agriculture, one should pay attention to the existing needs in this field, as well as to the existing support mechanisms stimulating the activity of the agricultural producers’ community in obtaining professional information in the form of e.g. consulting or the use of the training offered. At the same time, it should be noted that often the barrier in keeping abreast is not the lack of activity on the part of producers, but the cost associated with it. That is why it is so important to initiate actions, which, on the one hand, serve boosting the efforts of agricultural producers to seek professional knowledge (information), and on the other hand, creating the possibility of compensation for costs incurred in this respect. Given the above, the main objective of this paper is the analysis of the level of implementation of the measures implemented under the Rural Development Programme 2007–2013. The study takes into account the farmers’ computer equipment level and access to the Internet compared to other social groups. Analysis of the distribution of funds to each voivodship showed that the allocation of funds was uneven, and this applied to all analysed measures. In the most part, agricultural producers already have the necessary information infrastructure, but its use is insufficient.

scholarly journals Analysis of Intermodal Terminals Service Quality in the Republic of Croatia

1970 ◽  
Vol 24 (3) ◽  
pp. 253-260 ◽  
Author(s):  
Borna Abramović ◽  
Ivica Lovrić ◽  
Vlatka Stupalo
Keyword(s):  
Service Quality ◽  
Waiting Times ◽  
Price Increase ◽  
Quality Of Services ◽  
Long Time ◽  
The Republic ◽  
The Cost ◽  
Cost Of Transportation

The most common problem that the terminals face is inadequate infrastructure, long waiting times, delays, malfunctions, and unexpected problems due to which terminals are often congested for a long time, high costs, lack of expansion, etc. All this leads to reduced quality of services and the price increase for the user service. These problems do not occur only at the terminal of one type, but at all terminals. At present, the delays and uneconomical operations are unacceptable. Intermodal terminals are not immune to any of the above. In order to increase the service quality and to reduce the cost of transportation and transmission, all the bottlenecks in the process are detected and analyzed in the work. The identification and removal of the bottlenecks in the processes of transport and transfer from the initial to the final terminal increases the quality of services provided to customers. The quality of services includes shorter time of transport and transfer by using shorter routes as well as the acceptable price of the service itself.

EVOLUTION OF SCIENTIFIC THOUGHT ABOUT THE ESSENCE OF DEPRECIATION AND ITS SIGNIFICANCE IN THE DEPRECIATION POLICY OF THE ENTERPRISE

2021 ◽  
Vol 298 (5 Part 1) ◽  
pp. 264-269
Author(s):  
Larysa OVOD ◽  
Keyword(s):  
Strategic Management ◽  
Classical Approach ◽  
Market Conditions ◽  
New Approach ◽  
Fixed Assets ◽  
Investment Resource ◽  
Modern Business ◽  
Business Conditions ◽  
The Cost

The article examines the economic category of “depreciation” in the works of scientists and regulations: different positions, approaches, concepts, aspects and options. The main shortcomings about the role of depreciation in modern business conditions are emphasized: 1) neglect of the importance of the process of depreciation of fixed assets in the enterprise; 2) mixing the concepts of “depreciation”, “depreciation deductions”, “wear”; 3) appropriation of depreciation of functions not peculiar to it. There are eight main positions in the works of scientists about the economic essence of depreciation, but none of these positions corresponds to the role of depreciation in modern conditions. The main approaches to the interpretation of depreciation by scientists are as follows: 1) depreciation – a monetary expression of depreciation of fixed assets; 2) depreciation – the process of transferring the cost of depreciation of fixed assets to the cost of production; 3) depreciation – the method of accounting; 4) depreciation – an investment resource and a means of accumulating funds for further renewal of means of labor. The variety of approaches to the interpretation of the term “depreciation” made it possible to systematize and combine certain approaches in the concept of depreciation. The main conceptual and specific approaches the author considers the legislative, classical, including economic and accounting, as well as tax. The classical approach is based on the concept of depreciation and impairment of fixed assets, reimbursement of their value and reproduction. Based on the analysis of concepts and aspects of depreciation, a new approach to determining the nature of depreciation under market conditions has been formed.. Today, depreciation of fixed assets is an interactive tool for strategic management and optimization of the tax potential of the enterprise

scholarly journals Labor potential of the village as factor of increasing the competitiveness of AIC complex of the Republic of Kazakhstan

2021 ◽  
pp. 155-162
Author(s):  
G. I. Nurzhanova ◽  
◽  
A. Zh. Kasenova ◽  
R. E. Suleimanov ◽  
◽  
...  
Keyword(s):  
Rural Areas ◽  
Crop Production ◽  
Agricultural Sector ◽  
Raw Materials ◽  
Agricultural Producers ◽  
National Welfare ◽  
The Republic ◽  
Agroindustrial Complex ◽  
Effective Use ◽  
Labor Potential

The current problems of the effective use of labor potential of rural areas, farms (peasant farms), personal subsidiary plots, contributing to the increase in the competitiveness of agricultural sector of Kazakhstan, and ensuring the country's food security are considered. Assessment of structural transformations that have taken place in agriculture and their impact on development of labor potential of rural areas is given. The analysis of the level of diversification of production in agroindustrial complex by regions, the use of sown areas by agricultural producers in recent years. Calculated gross agricultural output of the republic in the period 2015-2019, including in sectoral breakdown: livestock and crop production. It is noted that the growth of the competitiveness of agroindustrial production depends on the increase in the efficiency of functioning of agricultural entities, as well as personal households. The authors identified the factors that hinder the development of households of the population. The results of calculations of effective management of private household plots based on grouping are presented, depending on the number of family members, livestock and the size of the areas required for growing crops in personal subsidiary plots. The main directions of increasing the competitiveness of the country's economy as a whole, including agroindustrial complex, have been determined. Significant arguments are given for the development of a competitive environment on markets of agricultural products and raw materials in the interests of the end consumer of goods, works and services, contributing to the rational use of resource opportunities, achievement of national welfare at relatively low costs of production and circulation.

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