scholarly journals Development of the institutional accounting for the needs of financial regulation: experience in the agricultural sector of Ukraine

2021 ◽  
Vol 12 (6) ◽  
pp. s702-s720
Author(s):  
Nataliia Semenyshena ◽  
Oksana Radchenko ◽  
Andrii  Zelenskyi ◽  
Nadiia Khocha ◽  
Ulyana Pelekh
Keyword(s):  
Financial Support ◽  
Financial Regulation ◽  
Agricultural Sector ◽  
The State ◽  
Information Support ◽  
Financial Resources ◽  
Industrial Complex ◽  
Financial Indicators ◽  
Organizational Mechanism ◽  
The Impact

The study of the accounting environment was conducted and proposals for improving its theory for the needs of the macro-level of management from the standpoint of institutional theories were formed. A working hypothesis is proposed on the dependence of data collection methods for financial regulation, the formation of a development strategy for the industry, the selection of the Structure of programs of state support for goods and services, and it is tested on examples of budgetary financial regulation of the agricultural sector of Ukraine. For this, the existing scientific approach and practice of information support of financial support were analysed using examples of budget programs in the agricultural sector of the economy, determination of the state and ambushes of its further development in relation to the financial condition of agricultural enterprises, the level of their accounting and financial reporting, and, accordingly, the awareness of managers concerning participation in budget programs, submission of applications that takes budget support and its effective use. The analysis of indicators in the effectiveness of budget programs is carried out in order to disclose the relationship between accounting and macroeconomic indicators in the development of the agricultural sector of Ukraine. The methodological approach to determining the effectiveness of budgetary support for the development of the agro-industrial complex is generalized, a comparative assessment of the effectiveness of various programs of state financial support for agricultural commodities and production sites is carried out and statistical material on the state of agriculture is processed the Impact of budgetary support on the formation of financial indicators in the agricultural sector was determined. Proposals were provided for the concentration of state financial resources on the Key Program of Budgetary Support for the development of the agricultural sector and improvement of the organizational mechanism functioning of the system of budgetary subsidies for agricultural goods. The main indicators of monitoring the effectiveness of state programs to support the agricultural sector have been outlined and proposals are given for improving the information support of this process, accounting tools, financial and budgetary reporting. Recommendations are given for the concentration of state financial resources on the Key Program of Budgetary Support for the development of the agricultural sector and the improvement of the organizational mechanism of functioning of the system of budget subsidies in connection with the achieved financial indicators of activity of the commodity producers formed in the accounting and information system.

scholarly journals MANAGEMENT OF FINANCIAL RESOURCES AND THEIR IMPACT ON ENTERPRISE DEVELOPMENT

2021 ◽  
Author(s):  
Larysa Poliatykina
Keyword(s):  
Agricultural Sector ◽  
State Level ◽  
Business Environment ◽  
The State ◽  
Information Support ◽  
Financial Resources ◽  
Effective Management ◽  
Economic Activities ◽  
Progressive Development ◽  
Business Entities

The article is devoted to the issues of efficiency of functioning and development of the enterprise, which directly depend on how rationally the enterprise manages its financial resources. Based on the data of the surveyed enterprises, the results of the analysis of economic activity of business entities were conducted and presented. The issue of the need to develop and implement an effective financial resources management system is considered. Attention is paid to the issues of rational organization of accounting and analytical support of financial and economic activities of economic entities. Proposals for ensuring the progressive development of the agricultural sector of the national economy, increasing its competitiveness are substantiated. The main problems of forming a balanced economic policy of the state, effective management of taxation of producers and their support are identified. In the process of financial and economic activities, each company enters into certain economic relationships with other businesses. If the company has a high level of unjustified accounts payable, it will not be able to get a loan. The company's activities should be focused on the timely repayment of its obligations in order to avoid undesirable situations in accounting and taxation. Market conditions require the introduction of factors that have a direct impact on management efficiency. The solution of this problem is facilitated by the rationalization of information support. The issue of increasing the volume and types of information that determines the system of socio-economic relations is considered. This issue of financial relations is resolved at the state level and at the level of economic entities. In a business entity, reporting must be mutually consistent and interconnected. Therefore, reporting forms that reflect individual aspects of the entity's operations may be reliable and of good quality, provided that the entire reporting system is of good quality and objective. In today's business environment, accounting is a huge array of information and includes a large number of areas of specialization. While it is conducted with tracking and recording of financial transactions. The audit performs the role of checking the accuracy of accounts. All these levers contribute to the effective management of financial resources of the enterprise.

THE IMPACT OF THE PANDEMIC ON AGRICULTURAL DEVELOPMENT IN UKRAINE

2017 ◽  
Author(s):  
Olena Bochko ◽  
◽  
Uliana Rosola ◽  
Keyword(s):  
Durable Goods ◽  
Agricultural Development ◽  
Agricultural Sector ◽  
The State ◽  
Industrial Complex ◽  
Negative Consequences ◽  
Trade Restrictions ◽  
Agricultural Producers ◽  
State Budget ◽  
The Impact

The article considers the problems of the agricultural sector in 2020-2021 and the main reasons for their occurrence. The strategic nature of the agricultural sector as a whole for the economy of Ukraine has been established. The article highlighted the main problems faced by farmers during the pandemic. The main negative consequences for the economy of Ukraine are revealed. Naturally, the impact of the global pandemic affects agricultural producers in different ways. First of all, it depends on the size of the enterprise, the volume of production, the territorial location of the enterprise, the levels of distribution of products, as well as the level of support from the state. According to statistics, it is investigated that the total amount of investment decreased by almost three times. In the agricultural sector, this figure has decreased by almost 2 times. It is investigated that the production of durable goods fell. In addition, the demand for food products as basic necessities is relatively constant, so even changes in income or trade restrictions do not drastically affect sales. The necessity of state support in the agricultural sector is substantiated. For stable and dynamic development of the agro-industrial complex of Ukraine it is necessary to support active cooperation between the state and business, which will help to more actively attract foreign investment. The article notes that the pandemic has increased the demand for local producers and farmers' products purchased from them via Internet platforms. The purchase of domestic goods in general leads to the preservation and creation of new jobs, increased tax revenues to the state budget and local budgets, attracting funds for investment, as well as the development of domestic enterprises and farms.

scholarly journals The impact of scientific and information support for agro-industrial production entities on the performance of livestock production sector

2021 ◽  
pp. 74-82
Author(s):  
Z. C. Altaibayeva ◽  
◽  
V. P. Shelomentseva ◽  
D. Z. Aiguzhinova ◽  
◽  
...  
Keyword(s):  
New Technologies ◽  
Livestock Production ◽  
The State ◽  
Information Support ◽  
Industrial Complex ◽  
Agricultural Producers ◽  
Production Sector ◽  
Technological Modernization ◽  
Herd Structure ◽  
The Impact

The state of livestock production industry in Kazakhstan is considered, the problems of its development are outlined. The importance of livestock production for ensuring the country's food security in the context of the decrease in business activity due to quarantine restrictions has been updated. The role of investment in the growth of economic indicators based on implementation of the State program "Information support of agro-industrial complex entities on gratuitous basis" is analyzed. The activities aimed at its implementation in 2020 are shown. The authors emphasize the need to provide innovative technologies and results of modern scientific research on livestock production for agricultural producers on national scale. Forecast calculations of the expected increase in the value of commercial products of livestock production sector when using innovations in feeding, improving herd structure, breeding, care and veterinary services are presented. Based on the analysis of deviations of the actual animal productivity from their standard breed indicators, the volume of shortage of marketable products was determined, first of all, which are associated with low level of organization of animal keeping, namely: diet, fertilization, prevention of morbidity, treatment, lack of modern methods of forming of livestock structure, breeding work. The authors point to one of the reasons for the imperfect management system in livestock production - lack of awareness of farmers about new technologies and approaches to solving livestock and veterinary problems. It is concluded that effective support of scientists and specialists with information on advanced production experience is the basis for making informed decisions on technological modernization of agricultural production based on the latest domestic and foreign progressive methods.

scholarly journals Taxation of Agricultural Producers: The Consequences of Transformational Changes and Directions for Further Development

2021 ◽  
Vol 3 (518) ◽  
pp. 69-74
Author(s):  
H. O. Partyn ◽  
◽  
O. B. Kurylo ◽  
A. R. Podaryn ◽  
◽  
...  
Keyword(s):  
Agricultural Sector ◽  
Positive Impact ◽  
Value Added ◽  
The State ◽  
Industrial Complex ◽  
Negative Consequences ◽  
Tax Reforms ◽  
Agricultural Producers ◽  
Agricultural Enterprises ◽  
The Impact

An efficient development of the agricultural sector of the economy of Ukraine is possible only under the condition of stability and optimality of tax legislation, while its constant changes adversely affect the activities of agricultural enterprises. Therefore, the State support and the creation of favorable conditions for development will allow the agro-industrial complex to become a highly efficient and competitive sector of the economy. The article is concerned with studying and analyzing the transformational changes in taxation of agricultural producers in Ukraine. Both the positive and the negative consequences of tax reforms implementation are examined, in particular, the results of the introduction of a single tax for the taxation of agricultural enterprises are considered and the dynamics of volumes of its revenues to local budgets is analyzed; the main problems that arose in the agricultural sector as a result of the reform carried out by the State on receiving the value added tax (VAT) from agricultural enterprises are distinguished and the impact of this reform on the profitability of these enterprises is disclosed. Efficiency of the introduction of the system of budget subsidies for agricultural producers, which were provided to them in connection with the abolition of a special VAT tax regime, is analyzed. Since support for the agricultural sector is one of the strategic priorities for the development of the national economy, the main aspects of the processes of further reform of the taxation system of agricultural enterprises are distinguished. This will increase the efficiency of their activities, improve the financial condition and develop agricultural production in Ukraine. As a result, this will have a positive impact on the increase in tax revenues to budgets of all levels and reduce attempts to evade taxation.

scholarly journals Logistics and financial regulation of the defense-industrial complex in the system of troops

2021 ◽  
Vol 255 ◽  
pp. 01032
Author(s):  
Denys Lisovenko ◽  
Nadiia Burdeina ◽  
Oleksandr Fedchenko ◽  
Stanislav Nikul ◽  
Viacheslav Holovan
Keyword(s):  
Financial Regulation ◽  
Development Program ◽  
Armed Forces ◽  
Defense Industry ◽  
The State ◽  
Defense Spending ◽  
Industrial Complex ◽  
Logistics System ◽  
Military Conflict ◽  
The Military

The study is devoted to the problem of financial regulation of the defense industry and the provision of troops, as the escalation of the military conflict in eastern Ukraine has revealed shortcomings in this area. A comparative analysis of NATO and Ukraine’s defense spending was conducted and differences in the cost structure were identified. The tendency of Ukraine’s defense spending to gradually approach the structure of NATO defense spending is pointed out, but the insufficient level of this approach is also taken into account. The analysis allowed to identify problematic issues and inconsistencies in the financial regulation of the defense industry. The state of export of defense equipment and technologies as a possible source of financing of defense enterprises is analyzed. The existence of two opposite trends in the financial regulation of military logistics has been identified: both an increase in funding in absolute terms and a reduction in the share of the total amount for the implementation of the unified logistics system of the State Armed Forces Development Program. The developed mathematical model of supply of military units is suitable for use in information systems of logistical support of troops.

scholarly journals Status and Trends in the Development of Financial Support for Social Protection in Ukraine

2021 ◽  
pp. 193-200
Author(s):  
О. Voloshinа ◽  
◽  
M. Kovaleva ◽  
V. Bozhenko ◽  
◽  
...  
Keyword(s):  
Financial Support ◽  
Social Protection ◽  
State Level ◽  
The State ◽  
Financial Resources ◽  
Financial Security ◽  
Social Sphere ◽  
Effective Implementation ◽  
Social Risks ◽  
The Social

The article considers the state and tendencies of development of financial provision of social protection in Ukraine. Modern problems of financing the sphere of social protection of the population in Ukraine are revealed. The importance of understanding the social protection of the population as a system of financial relations necessary to compensate for social risks and ensure social security is substantiated. The essence and features of financial provision of social protection of the population are revealed. The research of directions of budgetary financing of social sphere at the state level is carried out. The financial mechanism of realization of social protection which provides formation of the sources of the financial resources directed on performance of the corresponding programs and actions, and also the substantiated choice of methods, forms and levers of their use is investigated. It is proved that one of the significant obstacles to the effective implementation of social policy in our country is the insufficient level of its financial security in combination with irrational planning, distribution and inefficient use of available financial resources.

scholarly journals DOME OF BAYT AL-MAL IN THE ISLAMIC MOSQUES: COMPARATIVE AND ARCHITECTURAL STUDY

2020 ◽  
Vol 6 (1) ◽  
pp. 13-23
Author(s):  
Mohammed Enab
Keyword(s):  
Analytical Study ◽  
The State ◽  
Financial Resources ◽  
Islamic State ◽  
Islamic World ◽  
Functional Dimension ◽  
East And West ◽  
Architectural Development ◽  
Islamic Civilization ◽  
The Impact

Bayt al-mal is one of the important architectural innovations that characterized the Islamic civilization. It represents the treasury of the Islamic State, which preserves the various financial resources of the State. The Bayt al-mal appeared in the era of the Prophet Mohammed (peace be upon him), and its layout was simple reflects the simplicity of Islam. Its location was inside the mosque or adjacent to it. Bayt al-mal developed with the expansion of the Islamic State and the Islamic conquests, and it has a special called Diwan Bayt al-mal. Domes were built in mosques as one of the branches and sections of the Bayt al-mal. These domes were dedicated to preserving the different funds of the endowments and places. The location of these domes was in the great mosques' courtyard. They rise from the courtyard's surface and based on eight columns. These domes appeared especially in Umayyad mosques in Syria and Palestine. Then they spread in most countries in the east and west of the Islamic world. This research deals with the concept of the Bayt al-mal; its names, origin, architectural development, and the reasons to build them. This research also studies the dimension of jurisprudence in the building of these domes. It used an analytical study of the architectural shape of these domes and studies the impact of functional dimension on the form and plan of these domes. This study shows the remaining examples of these domes in Islamic mosques and mentions some examples of the extinct ones.

scholarly journals DETERMINATION OF REGULARITY OF CHANGES IN INDICATORS OF INNOVATION ACTIVITY ON DEVELOPMENT AND ECONOMIC SECURITY OF AGRICULTURAL COMPLEX OF UKRAINE

2019 ◽  
pp. 183-191
Author(s):  
Svitlana Kushnir
Keyword(s):  
Agricultural Sector ◽  
Value Added ◽  
Economic Security ◽  
Model Specification ◽  
Innovation Activity ◽  
Industrial Complex ◽  
Agricultural Producers ◽  
Consistent Assessment ◽  
Labor Resources ◽  
The Impact

The purpose of this article is to investigate the current state and dynamics of technical, energy capacities, labor resources and wages in Ukrainian agricultural enterprises, the impact of these indicators on efficiency of agricultural production, indicators of development and competitiveness of products on the domestic and foreign markets. The moral and physical deterioration of the equipment available at the farms is determined, which does not contribute to the increase of labor productivity and to obtaining consistently high economic results. On the basis of the dynamics of the analyzed statistical data, the problem of providing agricultural producers with labor resources was confirmed against the background of deepening of depopulation processes in the countryside, which led to the deterioration of quantitative and qualitative characteristics of human resources. Indicators of development and production rates of the agro-industrial complex of Ukraine have been investigated, that showed a low level of innovation implementation. Mathematical formalization of the relationship between the dynamics of changes in the gross value added indicators and the volume of sales of agricultural products is carried out. Based on the analysis of innovative activity indicators in the agricultural sector of Ukraine and the consistent assessment of the adequacy of linear and nonlinear pair equations, the model specification is presented, which is presented in the form of linear pair regression, which confirms the existence of a direct link between changes in the volume of sales in the agrarian sector.

Labor market of the russian agro-industrial complex: problems and prospects

2020 ◽  
pp. 13-17
Author(s):  
O. Y. Shibarshina
Keyword(s):  
Labor Market ◽  
Agricultural Sector ◽  
The State ◽  
Foreign Languages ◽  
Industrial Complex ◽  
Topical Issue ◽  
Complex Problems

The article deals with a topical issue — the state of the labor market of the agro-industrial complex of Russia, its problems and prospects. It is determined that the attractiveness of working in the agricultural sector is gradually growing. Meanwhile, a number of problems remain, such as a shortage of qualifi ed employees, temporary and working staff , specialists who know foreign languages, etc. it is impossible. To quickly resolve these diffi culties, but with the development of the company’s HR brand and the promotion of work in agriculture, the situation will gradually change.

The impact of information and communication technologies on the economic efficiency of agricultural production

2021 ◽  
pp. 30-32
Author(s):  
E.G. Abdulla-Zade ◽  
◽  
R.E. Shertsel ◽  
A.I. Ivanus ◽  
◽  
...  
Keyword(s):  
Information And Communication Technologies ◽  
Agricultural Production ◽  
Crop Production ◽  
Communication Technologies ◽  
The State ◽  
Information Support ◽  
New Production ◽  
Information And Communication ◽  
Production Relations ◽  
The Impact

Questions and problems related to new production relations arising from the use of information and communication technologies in the technological processes of agricultural production (point farming, differentiation of information support through the reception, processing, presentation of information about the state of the soil, animals, the environment, etc.) between the object and the subject of management are investigated and analyzed. The system of collecting and wireless transmission of data on the state of the soil by means of mobile and stationary sensors with the subsequent analysis of information for making optimal management decisions in crop production is considered.

Sign in / Sign up

Export Citation Format

Share Document