scholarly journals Accounting of real costs for the production of organic food: world experience and practice of Ukraine

2021 ◽  
Vol 12 (6) ◽  
pp. s610-s631
Author(s):  
Yana Ishchenko ◽  
Olena Podolianchuk ◽  
Nataliya Struk ◽  
Valentyna Yasyshena ◽  
Svitlana Stender
Keyword(s):  
Transition Period ◽  
Organic Food ◽  
Cost Accounting ◽  
Organic Production ◽  
The State ◽  
Production Costs ◽  
Information Support ◽  
Organic Products ◽  
Real Costs ◽  
Integrated Information

The purpose of the publication is to study the current state of the organization and methods of accounting for the costs of organic production from the point of view of environmental and economic accounting in Ukraine and recommendations for adapting accounting support for managing the costs of production of organic products to the requirements of the formation of integrated information of environmental and economic accounting. To determine the general trends in the development of accounting support for managing the costs of the production of organic products, the methods of induction and deduction were used. The economic and statistical method was used to analyse the state of production of organic products, and the observation method was used to study the state of accounting for the real costs of producing organic food. The state of development of organic production for the period from 2000 to 2019 in the world, Europe and Ukraine has been analysed. It has been determined that at the micro level, in the conditions of organic production, environmental and economic accounting is an information system that allows you to monitor compliance with the requirements of domestic and international legislation regarding the implementation of this type of activity, and, at the next stages, to form consistent and comparable statistical indicators to account for the relationship " links between the environment and the economy. In the absence of regulatory accounting in Ukraine in the conditions of organic production, the formation of internal regulatory accounting regulations is a prerequisite for the effective management of such production. The formed system of cost accounting objects, considering the specifics of technological processes of operators of organic production, will allow organizing a separate accounting of costs for the production of organic products, inorganic products, and products of the transition period. A nomenclature of cost accounting items in terms of production of organic production is proposed, the use of which will make it possible to distinguish in accounting the expenses allowed by legislation in terms of production of organic production from expenses for which there are certain restrictions. The features of the functions of primary documents reflecting the costs of organic production are determined and ways to improve the documentation of production processes are proposed. This will improve the information support for product quality control and will allow adapting the accounting support for managing the production costs of organic products to the requirements of the formation of integrated information on environmental and economic accounting.

scholarly journals INFORMATION SUPPORT AND DEVELOPMENT OF ORGANIC PRODUCTION

2020 ◽  
Vol 1 (2) ◽  
pp. 1-7
Author(s):  
Iryna Zamula ◽  
Dmytro Liudvenko
Keyword(s):  
Internal Control ◽  
Agricultural Sector ◽  
Negative Impact ◽  
Organic Production ◽  
Production Costs ◽  
Information Support ◽  
Accounting System ◽  
Advantages And Disadvantages ◽  
Organic Products ◽  
Theoretical Generalization

The purpose of the paper is to justify the organizational and methodological provisions and to develop practical proposals for improving the information support of organic production delineating ways to advance the accounting system. To achieve this goal, we were focused on the next tasks: determination of the essence of the state and directions of development of organic production, research of legislative requirements for accounting of organic production and improvement of its accounting information support. Methodology. During the research, the following general and specific scientific methods were used: theoretical generalization, analogy, statistical observation, analysis, synthesis, scientific abstraction, critical analysis of accounting issues. Results. In the paper, the following issues were investigated: the place of Ukraine in the organic products market, the main advantages and disadvantages of organic products, ways to improve the information support for the development of organic products. It is proved that the establishment of organic agricultural production in Ukraine requires the development of its accounting support. According to the emergence of such support, it is possible to expect the development of this segment of the agricultural sector. Practical implications. In this paper, the accounting of organic production is improved considering the necessity of coordination of economic, social, and ecological activities of agricultural enterprises by making documentation of business operations related to organic production, confirming the need for internal control of organic production costs to improve their management efficiency, establishing a work plan of accounts regarding the formation of separate analytical accounts for the process of receipt of biological assets, producing organic products and selling them, as well as creating separate analytical accounts to determine the financial result (based on the proposed analytical calculations, the process of creating production costs and determining revenues can be simplified; if cross-production is carried out at an enterprise, then this technique will help to determine the benefits of organic production over conventional production easily), developing a system of financial and statistical reporting indicators for organic enterprises. Value / originality. The improvement of accounting and internal control system can provide the information with the required level of detail to meet the needs of interested users and to make such management decisions that will help to preserve natural resources and reduce the negative impact of enterprise activity on the environmental situation in Ukraine.

scholarly journals FEATURES OF DOCUMENTATION OF EXPENSES OF ORGANIC AGRICULTURAL PRODUCTION

2021 ◽  
pp. 121-137
Author(s):  
Yana ISHCHENKO ◽  
Nataliia KOVAL
Keyword(s):  
Agricultural Production ◽  
Crop Production ◽  
Transition Period ◽  
Cost Accounting ◽  
Organic Production ◽  
Planting Material ◽  
Lack Of Information ◽  
Primary Documents ◽  
Organic Products ◽  
Special Control

From the research conducted by scientists, we can conclude that today there is a lack of information related to the organic segment of production.Thisis due to the lack of a comprehensive methodology of accounting organic production, the development of which should begin with the documentation of cost accounting and yield of organic products. The publication is devoted to the study of the state of primary accounting of the costs in organic agricultural production and the development of scientifically sound recommendations to agricultural enterprisesregardingthe documentation of accounting for the costs oforganic crop productsproduction. As a result of the research, the directions of using the information of primary documents, which formalize the costs of organic production, are grouped. The functions of primary documents in the management of organic production are outlined. The necessity of creation of the specialized formsforprimary accounting of seeds expenses, planting material, protection plants means, fertilizers as those which need special control in the course of production of organic products is substantiated.The organizational and technological features and specifics of the control during the transition period, in terms of «pure» organic production and in terms of parallel production of organic and inorganic products, which should beconsideredwhen documenting costs, are highlighted.The general approaches to documentation of expenses are offered and the form of the Act on use of substances (ingredients, components) which is allowed to be usedduringorganic production and which are allowed to use in maximumadmissiblequantities is developed.The developed proposals will allow to providecontrol over observance of the legislation in the field of organic production, to realize control and information functionsforprimary documentsofaccounting costsinorganic crop production.

The analysis of the state of the problem of processing agricultural waste and ways to solve it in the context of the formation of the organic products industry

2020 ◽  
pp. 48-59
Author(s):  
A.M. Agapkin
Keyword(s):  
Agricultural Waste ◽  
Organic Production ◽  
The State ◽  
Organic Fertilizers ◽  
Current State ◽  
Organic Products ◽  
Regulatory Economic

The state of the problem of processing agricultural waste as a newly forming industry for the disposal of such waste in conjunction with the development of the emerging industry of organic production and the market of organic fertilizers is considered. The issue is regarded in the interrelation of the regulatory, economic and technological components in their dynamics from the current state to the target (desired).

scholarly journals Food for thought

2020 ◽  
Vol 122 (4) ◽  
pp. 1130-1155 ◽  
Author(s):  
Boban Melović ◽  
Marina Dabić ◽  
Sunčica Rogić ◽  
Vladimir Đurišić ◽  
Vesna Prorok
Keyword(s):  
Food Production ◽  
Organic Food ◽  
Product Category ◽  
Organic Production ◽  
Decision Makers ◽  
Social Implication ◽  
Content Type ◽  
Perceptions And Attitudes ◽  
Organic Products ◽  
Young Consumers

PurposeThis paper seeks to identify the factors that influence the perceptions and attitudes of young people in Montenegro toward organic products.Design/methodology/approachThe results of the research, obtained using the multivariate factor analysis, showed that the vast majority of young consumers identify organic food as healthy and natural and that its higher price is a significant barrier inhibiting their likelihood of purchasing it, along with inaccessibility and the limited options offered.FindingsThe data obtained provides valuable information for managers and decision-makers working in organic food production and sales in Montenegro – a country with the potential to develop in this field.Research limitations/implicationsThe study was carried out in the CEE transition country of Montenegro, with 300 young consumers. Further research is needed to validate the results through longitudinal study.Practical implicationsThe data obtained represents a meaningful contribution to the field of organic food production and sale in Montenegro (which is a country with a lot of potential in this area) and will assist managers and decision-makers in the field.Social implicationUnlike most research that has previously examined issues concerning organic production – such as its standardization, financing, environmental impact, and even its promotion – this paper provides a better understanding of the behavior of young consumers toward organic products in Montenegro by outlining their perceptions and attitudes toward this product category.Originality/valueThis research represents the first academic study of customers' attitudes and perceptions in this area, alongside the main factors affecting the young consumer's choice to purchase organic food in Montenegro.

scholarly journals MARKETING MANAGEMENT AND ITS FEATURES IN THE ORGANIC SPHERE OF PRODUCTION

2021 ◽  
Author(s):  
Dorozhkina Kateryna
Keyword(s):  
Transition Period ◽  
Negative Impact ◽  
Profit Maximization ◽  
Organic Production ◽  
Marketing Management ◽  
Competitive Advantages ◽  
Organic Products ◽  
Certification Body ◽  
Marketing Activities ◽  
Definition Of

The article considers the definition of marketing and marketing management from the standpoint of various scientists. The main tasks of marketing of an enterprise are studied as an integral part of management of marketing activities. The necessity of marketing management is analyzed, and the advantages of its use are outlined. The concept of organic production is studied; an interpretation of marketing management of organic production is proposed, which includes the study of the needs of existing and potential consumers, the development of an appropriate product range, which will be based on the requirements for the production of organic products, taking into account the wishes of consumers, the sale of products by optimally selected sale channels, which will lead to the achievement of better competitive advantages and profit maximization. The article also considers the general requirements for organic production in Ukraine, as well as the list of prohibitions for this production. The features of marketing management in the field of organic production are determined, which include: ensuring the absence of negative impact on the environment by production; compliance with the principles and requirements for the production of organic products; the presence of a transition period of production; the mandatory procedure for annual certification; the presence of special labeling of products, which is agreed with the certification body.

scholarly journals IMPACT OF INSTITUTIONAL SUPPORT FOR THE DEVELOPMENT OF BULGARIAN ORGANIC PRODUCTION

2019 ◽  
Vol 17 (Suppl.1) ◽  
pp. 329-333
Author(s):  
Roumen Otouzbirov ◽  
Adelina Petkova ◽  
Konstantin Stankov ◽  
Mitko Ignatov
Keyword(s):  
Organic Farming ◽  
Public Support ◽  
Institutional Support ◽  
International Markets ◽  
Organic Production ◽  
The State ◽  
Quality Food ◽  
Sustainable Environment ◽  
Organic Products ◽  
The Impact

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.

scholarly journals Sustainable agriculture through organic farming in India

2021 ◽  
Vol 17 (2) ◽  
pp. 299-304
Author(s):  
Rajkaranbir Singh
Keyword(s):  
Organic Farming ◽  
Value Chain ◽  
Agricultural Land ◽  
Organic Food ◽  
Organic Production ◽  
Export Market ◽  
Chemical Fertilizers ◽  
Climatic Regions ◽  
North East ◽  
Organic Products

Organic products are grown under a system of agriculture without the use of chemical fertilizers and pesticides with an environmentally and socially responsible approach. Organic agriculture is developing rapidly and today 186 countries produce organic food commercially. Currently, only 1.5 percent of the world’s agricultural land is farmed organically. The status of organic farming in India is bestowed with lot of potential to produce all varieties of organic products due to its various agro climatic regions. In several parts of the country, the inherited tradition of organic farming is an added advantage. This holds promise for the organic producers to tap the market which is growing steadily in the domestic market related to the export market. India ranks 9th in terms of World’s organic agricultural land and 1st in terms of total number of producers. The popularity of organic food is growing dramatically as consumer seeks the organic foods that are thought to be healthier and safer. As per the Ministry of Agriculture and Farmers’ Welfare (MoAFW), 2.78 million ha was covered under organic farming in India which is about 2 per cent of the 140.1 million ha net sown area in the country. Of this, 1.94 million ha (70%) area is under National Project on Organic Farming NPOP, 0.59 million ha (21.5%) under Paramparagat Krishi Vikas Yojana (PKVY), 0.07 million ha (2.6 %) under Mission Organic Value Chain Development for North East Region (MOVCDNER) and 0.17 million ha (6.1% ) under state schemes or non-schemes. The certified organic production for all crop categories stood at 2.6 million metric tons.in 2018-19. Sugar crops (sugarcane), oilseeds, cereals and millets, fiber crops, pulses, medicinal, herbal and aromatic plants, and spices/condiments are the highest produced organic commodities in India. However, the Indian organic food industry is curtailed by multiple challenges including reduced farm production per hectare, a general apprehension among farmers to forego the use of chemical fertilizers and pesticides and higher storage and transportation costs due to the lack of preservatives required for long-term storage. The states should step up their action in a concerted way to promote organic and natural farming. States can play an instrumental role in helping farmers sell their organic and natural produce by developing organic value chains, procuring organic produce and helping farmers get remunerative prices.

scholarly journals Perception Towards Organic vs. Conventional Products in Romania

2019 ◽  
Vol 11 (8) ◽  
pp. 2394 ◽  
Author(s):  
Vasile Stoleru ◽  
Neculai Munteanu ◽  
Andrei Istrate
Keyword(s):  
Nutritional Quality ◽  
Organic Food ◽  
Organic Production ◽  
Consumer Perception ◽  
Market Segment ◽  
Chi Square ◽  
Organic Products ◽  
Contingency Coefficient ◽  
Spss Software ◽  
Status Analysis

The aim of this study was to elicit answers referring to the consumer perception with respect to organic products. Factors that determine behavior were also considered: Gender, age, education, income, or social status. Analysis of data collected revealed that perception is the psycho-cognitive element that may determine the expression of behavior in relation to the organic production system. Furthermore, organic farming in Romania is a relatively recently formed market segment. The study was carried out by using a questionnaire developed specifically for this purpose, on a sample of 226 respondents. The data obtained from the survey were analyzed by employing the contingency coefficient and Pearson chi-square tests, using the SPSS software version 20. The perception of organic food is associated with its nutritional quality or sensory attributes (appearance, taste, flavor).

Становление и перспективы органического земледелия в России (обзор)

2018 ◽  
Author(s):  
S.A. Korshunov ◽  
A.M. Asaturova ◽  
A.I. Chomiak ◽  
G.V. Volkova
Keyword(s):  
Organic Agriculture ◽  
Negative Impact ◽  
Plant Protection ◽  
Plant Protection Products ◽  
Farming System ◽  
Organic Production ◽  
The State ◽  
Organic Products ◽  
Biological Protection ◽  
Environmentally Sound

Наряду с традиционными приемами ведения сельского хозяйства во многих странах развивается альтернативное земледелие, основанное на строгом соблюдении научных рекомендаций и требований по эксплуатации почвенных ресурсов с целью их сохранения при длительном использовании. Одно из таких направлений – органическое земледелие, успешно развивающееся в странах ЕС и США последние 30 лет. Оно предполагает создание высококультурной, экологически сбалансированной агроэкосистемы, критериями функционирования которой является устойчивость агроландшафта на фоне продуктивного долголетия всех составляющих его компонентов (почва, растения, животный мир). Устойчивость таких агроценозов обеспечивается путем минимизации негативного влияния на агроэкосистему (отказ от применения пестицидов и других средств защиты растений, химических удобрений, ГМО, ионизирующего излучения) и внедрения экологически обоснованной системы земледелия при обязательном контроле за состоянием всего агробиоценоза в системе эколого-мелиоративного и агроэкологического мониторинга. Научно-исследовательская деятельность и биологическая защита в органическом сельском хозяйстве должны отвечать основным задачам реального сектора. Ученым, вовлеченным в данное направление, важно взаимодействовать с сертифицированными органическими производителями, профильными союзами, понимать как частные задачи конкретных хозяйств, так и общерыночные тенденции, требования сертифицирующих органов, знать основные стандарты органического сельского хозяйства. В обзоре рассмотрены тенденции развития рынка органической продукции в России и в мире. Показана прямая взаимосвязь между государственной поддержкой экологизации земледелия и ростом рынка органической продукции. Представлены данные социологических опросов с целью выявления количественных и качественных показателей развития рынка органического сельского хозяйства и биологизации земледелия в Российской Федерации. Подчеркнута роль биологической защиты растений как ключевого элемента обеспечения стабильного органического производства, что потребует активного и целенаправленного внедрения научных методов поддержания плодородия почв и механизмов естественной биоценотической регуляции агроэкосистем, разработанных российскими учеными.In addition to traditional farming practices, many countries are developing alternative agriculture based on strict compliance with scientific recommendations and requirements for the exploitation of soil resources in order to preserve them during long-term use. One of these areas is organic farming, which successfully developing in the EU and the US for the last 30 years. It includes creation of a highly cultured, ecologically balanced agroecosystem, which has stability of agrocenosis with productive longevity of all its components (soil, plants, wildlife). The sustainability of such agrocenoses is ensured by minimizing the negative impact on the agroecosystem (refusal to use pesticides and other plant protection products, chemical fertilizers, GMOs, ionizing radiation) and the introduction of environmentally sound farming system with mandatory control over the state of the entire agrobiocenosis in the system of ecological-meliorative and agroecological monitoring. Research and biological protection in organic agriculture must meet the basic objectives of the real sector. Scientists involved in this area, it is important to interact with certified organic producers, specialized unions, to understand both the private tasks of specific farms and General market trends, the requirements of certification bodies, to know the basic standards of organic agriculture. The review examines the trends in the development of organic products market in Russia and in the world. The direct relationship between the state support for the greening of agriculture and the growth of the market of organic products is shown. The article presents the data of sociological surveys to identify quantitative and qualitative indicators of the market of organic agriculture and biologization of agriculture in the Russian Federation. The role of biological plant protection as a key element of ensuring stable organic production is emphasized, which will require the active and purposeful introduction of scientific methods for maintaining soil fertility and mechanisms of natural biocenotic regulation of agroecosystems developed by Russian scientists.

Organic production of the fruit and small fruit products as the perspective direction in the horticulture of the Sum region

2020 ◽  
pp. 228-234
Author(s):  
N.V. Vasylchenko ◽  
Keyword(s):  
Healthy Food ◽  
Organic Production ◽  
The State ◽  
Positive Development ◽  
Legal Form ◽  
Successful Model ◽  
Small Fruit ◽  
Organic Products ◽  
Organic Horticulture ◽  
Organic Fruit

The state of organic fruit and small fruit products market in the Sumy region, which has been analyzed in the article, both in Ukraine and as a whole, has a positive development dynamics, because the society demands healthy food and preserving the environment. The organic horticulture of Sumy region deserves special attention and urgency, since it produces high-quality vitamin products and has a natural and economic potential to increase the share of both small fruit and fruit products. The factors have been determined under the influence of which the assortment market policy is formed. The formation of the organic products market in Ukraine and the Sumy region in particular is formed mainly to thanks external factors. The structure of the regional organic horticultural products market is due to the global trends and willingness of Sumshchyna producers to develop new segments. The internal factors include the growing demand for healthy food and improving living standards. The data about the number of operators of the regional market of organic products, are elucidated as well as their organizational and legal form and scope of activity. The production of the organic small fruit products in the region has appeared to be carried out by economic entities of different organizational and legal management forms. That has enabled to identify the problematic aspects and determine the areas of their support by the state. The problem aspects of functioning of operators of the organic fruit and small fruit market and prospects of their further development are defined. The successful model of the organic small and medium businesses in the horticulture field is the search for a potential consumer, and then direct manufacturing. At the state and regional level, attention should be paid not only to the organic market operators, but also to stimulating consumer demand for the organic products. The stimulation of the close cooperation of the agricultural education institutions in the Sumy region with the enterprises will provide training in the organic production field and solve the major problem of the organic market operators – staffing.

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