scholarly journals INFLUENCE OF THE ORGANIZATIONAL AND LEGAL FORMS OF FUNCTION OF AGRICULTURAL ENTERPRISES ON THE ECONOMIC EFFICIENCY OF LIVESTOCK PRODUCTS

2021 ◽  
pp. 116-124
Author(s):  
N. A. Shevchuk ◽  
M. G. Kudinova
Keyword(s):  
Comparative Analysis ◽  
Economic Efficiency ◽  
Production Efficiency ◽  
Agricultural Producers ◽  
Legal Form ◽  
Agricultural Enterprises ◽  
Heated Debate ◽  
Agricultural Organizations ◽  
Legal Forms ◽  
Livestock Products

In the early 1990s, when state and collective farms were undergoing a reorganization procedure, the most heated debate was about which organizational and legal forms are most suitable for agricultural organizations in a market economy. The article examines the dynamics of the development of such structures in the context of organizational and legal forms. In the course of the study, using materials from the Altai Territory, an assessment was made of the presence of animals belonging to various agricultural producers, the dynamics of their products and the level of production efficiency. An assessment of the economic efficiency of the activities of agricultural organizations in the Rodinsky and Romanovsky districts of the region is given. As a result of a comparative analysis, it was revealed that the most effective organizational and legal form is production in subsidiary plots of the population (citizens).

scholarly journals Problems of organizational and legal forms of management in the agricultural sector

2021 ◽  
Vol 12 (4) ◽  
Author(s):  
Novak Tamara ◽  
◽  
Marchenko Svitlana ◽  
Keyword(s):  
Agricultural Production ◽  
Agricultural Sector ◽  
Entrepreneurial Activity ◽  
Legal Form ◽  
National Legislation ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Legal Literature ◽  
Business Entities ◽  
Legal Forms

The article is devoted to the analysis of some problems of organizational and legal forms of management in the agricultural sector. The main tendencies of development of organizational and legal forms of Ukraine in the aspect of deregulation of entrepreneurial activity and opening of the market of agricultural lands are determined. The role and significance, types, legislative and doctrinal approaches to determining the organizational and legal form of agricultural production are highlighted. On the basis of the analysis of legal literature, national legislation and practice of its application the problems of separate organizational and legal forms of conducting agricultural production (farms, collective agricultural enterprises, etc.) are analyzed. It is concluded that the principle of equality of ownership and management in agriculture is violated in Ukraine. Keywords: organizational and legal forms, business entities, agricultural production, agricultural sector, farms, collective agricultural enterprise

scholarly journals Ways of improvement of development of separate organizational and legal forms of entrepreneurship activity in the agricultural sector

2019 ◽  
Vol 21 (92) ◽  
pp. 60-67
Author(s):  
I. Smolynets
Keyword(s):  
Agricultural Sector ◽  
State Regulation ◽  
The State ◽  
Entrepreneurial Activity ◽  
Main Role ◽  
Agricultural Producers ◽  
Historical Aspect ◽  
Agricultural Enterprises ◽  
Agrarian Sector ◽  
Legal Forms

One of the most important directions in this context is the problems of organizational and legal forms of development of entrepreneurial activity in agriculture. Effective development of entrepreneurial activity in agriculture is hindered by poor adaptation to market conditions and low investment attractiveness of agrarian production and economic formations, unsystematic and dispersed revenues for modernization of production activities, insufficient state support, imperfection of the organizational and economic mechanism for managing the development of various organizational and legal forms of entrepreneurial activity activities in the agrarian sector. In the historical aspect of the development of entrepreneurial activity there are the following forms: private farms, individual holdings, households, peasant farms, private and state agricultural enterprises, collective farms, in particular peasant unions, agricultural companies, inter-farm enterprises and associations, of various kinds and types societies that are divided in form of association and level of responsibility. The most important of these, which have become accustomed and function in agriculture, are agricultural enterprises, in particular private ones, and households. However, today the state of development of entrepreneurial activity in the agroindustrial complex remains rather complicated and requires complex comprehensive reforms, the main role of which should be owned by the state. That is why among the objects of state regulation a special place should occupy the agrarian sector of the economy and the forms of entrepreneurial activity, in particular the agrarian market and the formation of its infrastructure, which is conditioned by the state regulation. The main problems of the agrarian sector development include the low efficiency of agricultural production and the problem of deformation of price proportions, the solution of which is directly related to the perfection of the infrastructure and mechanisms for regulating the agricultural market. The process of establishing enterprises on the basis of co-operation and their integration with processing enterprises will reflect the interests of agricultural producers and promote their stable and efficient development. The most effective form of co-operation is production, sales and service cooperatives, created on the basis of cooperation of shares and natural forage lands, fixed assets, livestock of animals that unite agricultural producers, households, purchasers, enterprises of the processing industry, various catering enterprises, institutions and organizations. Co-operation, by its very nature, is an economic and voluntary phenomenon. Integration is the next stage of effective economic forms of cooperation among the participants in the agrarian market.

scholarly journals COMPETITIVE DEVELOPMENT OF AGRICULTURAL ENTERPRISES IN THE CARPATHIAN REGION OF UKRAINE IN THE CONTEXT OF THE CORRECTION OF THEIR SECTORAL STRUCTURE

2021 ◽  
Vol 5 (40) ◽  
pp. 582-595
Author(s):  
O. Palenichak ◽  
O. Stasiv
Keyword(s):  
European Integration ◽  
Agricultural Production ◽  
Added Value ◽  
Competitive Advantages ◽  
Agricultural Producers ◽  
Agricultural Enterprises ◽  
Sectoral Structure ◽  
Carpathian Region ◽  
Livestock Products ◽  
The Eu

Abstract. The purpose of the study is to substantiate the competitive development of regional agricultural producers in terms of correction of their sectoral structure in the context of European integration processes. Methodology / methodology / approach. The theoretical and methodological basis of the study is the dialectical method of cognition, a systematic approach to the study of economic phenomena and processes, scientific works of domestic and foreign scientists on the theory and practice of competitive development of agricultural production considering exogenous and endogenous factors. Of the special research methods used economic and statistical — in analyzing the current state and forecasting the prospects for competitive development of regional agricultural producers in terms of European integration processes, graphical — to determine the projected volumes of livestock products on farms in the Carpathian region of Ukraine, abstract and logical substantiation of the institutional and economic mechanism of competitive development of agricultural producers of the Carpathian region of Ukraine in the context of correction of their branch structure. Results. The study revealed that given the possibility of establishing cross-border partnerships, deepening economic European integration with EU countries, an important economic priority of regional agricultural producers in the Carpathian region of Ukraine is the ability to form a market for various types of agri-food products with a geographical indication. The Carpathian region of Ukraine has a strong enough land and resource potential for the production of quality and safe dairy products with high added value. According to the calculations, provided the use of competitive advantages, which are enshrined in law in the EU, in the study region, the potential production of the most important livestock products — milk on farms can increase from 14 thousand tons to 252 thousand tons, or 18 times. In the region, the revival of traditional areas of specialization in agricultural production will contribute to the correction of its sectoral structure, improving organizational and economic conditions for self-sufficiency in livestock products, minimizing economic risk due to expanding areas of specialization, reducing transaction costs for transportation and sales enterprises of various organizational and legal forms of management that will produce products with high added value. Originality / scientific novelty. For the first time, the organizational and economic principles of optimizing the sectoral structure of regional agricultural producers, considering the competitive advantages that are enshrined in law in the EU. Practical value / significance. According to the calculations in the Carpathian region, taking into account the principle of bonus of 10.0% for agri-food organic, including niche or craft livestock products with a geographical indication will adjust the industry structure of agricultural enterprises in accordance with scientifically sound requirements and increase the traditional level of production at the same time, the vital type of food products — milk by 13.0—22.0 percentage points. Keywords: competitive development, industry structure, agricultural products, competitive advantages, environmental marketing, region. JEL Classification G21, M21 Formulas: 0; fig.: 4; tabl.: 2; bibl.: 20.

General characteristics of internal and external agrarian financial legal relations

2021 ◽  
Vol 12 (3) ◽  
Author(s):  
Pakholiuk Anatolii ◽  
Keyword(s):  
Financial Support ◽  
Legal Status ◽  
The State ◽  
Agricultural Cooperatives ◽  
Economic Activities ◽  
Agricultural Producers ◽  
Legal Form ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
State And Local

The article is devoted to the separation of specific features of the internal and the external agrarian financial relations. It is proved that the peculiarities of the first group of legal relations are conditioned by the organizational and legal form of legal entities in which they arise, change and interrupt. These features are established in the legislation governing the legal status of these entities. In particular, it determines the procedure for the formation of property funds of agricultural enterprises, the distribution of financial results (profits) among the founders and participants (members) (for example, payment of dividends (in companies), dividends and patronage dividends (in agricultural cooperatives), also contributions to this fund. At the same time, enterprises accept internal documents on the basis of which such distribution is carried out. In addition, the procedure for exercising control over their financial and economic activities is regulated. The procedure of payments with members (participants) in case of termination of the business entity or withdrawal from its members (participants) is also specific. The opinion is substantiated that the peculiarities of external agrarian financial legal relations are caused, as a rule, by the nature of the business entity activity. Therefore, these relations are regulated by agrarian legislation in field of the state financial support of agriculture and rural social sphere; implementation of certain types of agricultural activities; insurance and lending of the agricultural producers. Such legal relations, according to the author, include: payment legal relations; credit relations (including financial leasing relations); insurance legal relations; relations with the state and local budgets (regarding the payment of taxes and other obligatory payments and fees; receipt of state financial support); investment relations. Keywords: agrarian legislation, agrarian financial legal relations, agricultural enterprise, agricultural producer, internal financial relations, external financial relations

scholarly journals Application of Federal Accounting Standards in Agricultural Organizations

2020 ◽  
pp. 201-212
Author(s):  
Irina Anikina ◽  
Svetlana Solodova
Keyword(s):  
Russian Federation ◽  
Economic Effect ◽  
Accounting Standards ◽  
Regulatory Control ◽  
Agricultural Producers ◽  
Accounting Standard ◽  
Agricultural Enterprises ◽  
Industrial Enterprises ◽  
The Russian Federation ◽  
Agricultural Organizations

The article substantiates the importance of agro-industrial enterprises, their products and the economic effect produced in the development of economy of the Russian Federation. The stages of reforming the regulatory control of accounting in the Russian Federation are disclosed. The article describes the current state of accounting modernization in agricultural organizations. The necessity of creating a methodological base for accounting by agricultural producers is justified. The possible directions of constructing and developing a methodological base for the organization of accounting in agricultural enterprises are revealed. The formation of accounting policies in accordance with the amended Russian Accounting Standards (RAS) and the new Federal Accounting Standards (FAS) requires a comprehensive approach and algorithmization of activities, dividing them into blocks or stages. The algorithm of implementing new Federal Accounting Standards for agricultural organizations in the accounting process is defined. Document forms that allow following the proposed algorithm for implementing new Federal Accounting Standards in the accounting process have been developed. Separate issues of application of the Federal Accounting Standard “Inventories” are considered. The necessity to determine the order of accounting objects of accounting supervision before the introduction of new standards into effect is justified in order to optimally implement the Standards in the practice of organizations.

scholarly journals Factors of choice of the legal form of management of industrial park

2015 ◽  
Vol 3 (4) ◽  
pp. 334-341
Author(s):  
Андрей Плахин ◽  
Andrey Plakhin ◽  
Денис Миронов ◽  
Denis Mironov
Keyword(s):  
Comparative Analysis ◽  
Organizational Control ◽  
Industrial Park ◽  
Legal Form ◽  
Management Company ◽  
Advantages And Disadvantages ◽  
Control Scheme ◽  
The Future ◽  
Legal Forms

The paper presents the results of research of the factors that define the choice of organizational control scheme for industrial park. The analysis of the advantages and disadvantages of the options of the legal form of the management company of the industrial park in terms of the challenges that must be addressed in the future created by the management company is given. The authors compiled a comparative analysis of possible options for organizational and legal forms of management of the industrial park.

scholarly journals ISSUES OF IMPROVEMENT OF LAND TURNOVER FROM AGRICULTURAL LAND COMPOSITION

2020 ◽  
Vol 15 (1) ◽  
pp. 105-110
Author(s):  
Ilgizar Gaynutdinov ◽  
Farit Mukhametgaliev ◽  
Fayaz Avhadiev
Keyword(s):  
Agricultural Land ◽  
Federal Law ◽  
Agricultural Producers ◽  
Peasant Farmer ◽  
Agricultural Enterprises ◽  
Property Relations ◽  
Municipal Ownership ◽  
Low Efficiency ◽  
Legal Forms ◽  
Further Development

One of the factors hindering the further development of agricultural enterprises of various legal forms is the imperfection of land legislation. Land plots that are in state or municipal ownership, when leased or owned through auctions, are not always given to peasant (farmer) households or agricultural enterprises that need them for production. This is due to the high transaction costs, which are caused by the need to form, register for cadastral registration and registration of rights to land, as well as the costs of holding auctions to provide them. Moreover, as a result of tenders at such auctions, rental payments are often overstated due to unfair competition from participants who do not carry out agricultural activities. Relations between agricultural producers and state and municipal executive authorities on the ownership, use and disposal of land from the category of agricultural land, including state or municipal property, are regulated by the Federal Law “On the Turnover of Agricultural Land”. A number of its provisions do not facilitate the transfer of agricultural land to effective owners - agricultural producers. On the other hand, the low efficiency of agricultural production, due to objective and subjective reasons, does not allow to set the rent at a level of interest to owners of land shares. It is necessary at the level of the ministries of land and property relations of the constituent entities of the Russian Federation to develop Regulations on holding auctions for the sale of agricultural land in ownership or lease rights on them, which should reflect the criteria for participants in such auctions. The lease payment for lands in shared ownership shall be at least 3% of the cash proceeds from 1 ha.

scholarly journals METHODOLOGICAL APPROACHES TO DETERMINATION OF ECONOMIC EFFICIENCY OF PRODUCTION IN AGRICULTURE

2021 ◽  
Author(s):  
Olha Kuzmenko
Keyword(s):  
Economic Efficiency ◽  
Production Efficiency ◽  
Production Costs ◽  
Qualitative Description ◽  
Absolute Amount ◽  
Agricultural Producers ◽  
Financial Return ◽  
Scientific Technical ◽  
Labor Resources ◽  
Comparison Of The Results

At the level of individual sectors of the national economy, the criteria of economic efficiency are specified according to the specifics of the direction. For example, in agriculture, it is primarily an increase in the production of net products at the lowest cost of living and tangible labor. For some agricultural producers, the criterion of economic efficiency of economic activity will be the maximum profit, because it characterizes the main purpose of production. It is difficult to assess the economic efficiency of agricultural production. This is due to the use of not only material, technical and labor resources, but also natural factors – heat, light, precipitation, etc., as well as scientific, technical and information. Not only live labor is used, but also past, as well as the environment. Therefore, the system of indicators makes it possible to conduct a comprehensive analysis and draw sound conclusions about improving the economic efficiency of production. With the help of a system of indicators it is possible to specify the main or auxiliary criteria, to give a generalized and qualitative description of economic processes. Practice shows that for different industries, levels of government and goals it is necessary to use different indicators, which should be organically related to the main criterion and provide a clearer comparison of the results. The economic result of the enterprise largely depends on the extent to which the financial return of the resources used and the extent to which the level of profitability is achieved in the process of formation of production costs. At the same time, to make certain conclusions about the level of economic efficiency of the enterprise, the profit must be compared with the costs or assets that provide business activities, to determine profitability, because the absolute amount of profit does not characterize the level of production efficiency. In determining the level of economic efficiency of production in agriculture, it is necessary to take into account the interrelated factors and indicators that make it possible to comprehensively determine the level of efficiency. Natural and cost indicators are used for this purpose.

THE DEVELOPMENT OF GRAIN PRODUCTION IN UKRAINE: MODERN ECONOMIC AND ACCOUNTING ASPECTS

2019 ◽  
pp. 84-93
Author(s):  
I. Kryukova ◽  
A. Chebanenko
Keyword(s):  
Land Reform ◽  
Grain Production ◽  
Agricultural Producers ◽  
Agricultural Enterprises ◽  
Export Structure ◽  
Biological Transformation ◽  
Modern Economic ◽  
Grain Market ◽  
Legal Forms ◽  
Production Areas

The modern state of the development of grain production in Ukraine is analyzed in the article. Grain production is the basic sector of the agrarian and national economy of Ukraine, which largely determines the size and structure of the export potential and the place of Ukraine in the world agricultural market.It is determined that the share of grain in the export structure of the Ukrainian economy today is about 15%. In the ranking of countries participating in the global grain market, Ukraine takes 7th place. Some indicators of grain production and sales at the national and regional levels are analyzed here. Еру grain production in Ukraine is characterized by a clear tendency to increase in 2017 amounted to about 62 million tons with the potential of national grain production - about 80 million tons. The production of about 79% of all grain products in the country is concentrated in agricultural enterprises of various organizational and legal forms of management. The average yield in public sector enterprises is about 46c / ha, which is 20-23% higher than the level of households.Odessa region does not play a significant role in the structure of national grain production - its part is no more than 7%. The leading grain production areas in Ukraine are: Poltava, Vinnitsa, Dnipr and Kharkov regions. Among the main trends and problematic aspects of the development of domestic grain production, the following were identified: 1) incomplete land reform, 2) problems of functioning of the transparent grain market infrastructure, 3) slow response of agricultural producers to price challenges of the grain market, 4) trends in increasing concentration of agricultural production capital, 5) weak strategic component of agromanagement of most producers, 6) the presence of significant contradictions in national and world practice of accounting and analytical processes in grain production. The general features of state financial support for grain producers in Ukraine have been reviewed. The main problematic aspects of accounting for the costs of biological transformation of assets in grain production are investigated. The main ones are: inconsistency of methods and standards of accounting for biological assets in national and foreign practice.

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