scholarly journals Cognitive modeling of factors of influence on the processes of formation and reproduction of fixed assets of agricultural enterprises

2019 ◽  
Vol 16 (4) ◽  
pp. 73-87 ◽  
Author(s):  
Olena Yatsukh

The features of financial support for reproduction of fixed assets of agrarian enterprises are considered in the article. These include quantitative and qualitative differences in the basic assets of agrarian enterprises, seasonal production, long payback period of capital investments, the reproduction in agricultural enterprises of a significant part of fixed assets in kind, unsustainable financial condition of enterprises and lack of collateral for obtaining long-term loans, undervalued value of fixed assets, no accrual of depreciation on land. For the agricultural enterprises of Ukraine, a cognitive model of the situation "Fixed Assets" was developed, which allows us to investigate factors that determine the possibilities of expanding their reproduction in the light of unstable conditions of functioning. On the basis of cognitive modeling, studies of a possible scenario for the transformation of this system in accordance with the purpose of management have been carried out and modeling the dynamics of the levers of directing the management influences depending on the chosen behavior. It is established that the most significant factors influencing changes in the system of fixed assets are: net profit received by enterprises of the agrarian sector of Ukraine, state support of agricultural producers, foreign investments in agriculture and financing of fixed assets on the basis of leasing. Based on a correlation-regression analysis based on the estimation of stable cause-and-effect relationships, establishing quantitative relations between random variables of the investigated process, conditional forecasts of changes in the size of fixed assets of agricultural enterprises are constructed.

SWorldJournal ◽  
2018 ◽  
pp. 18-22
Author(s):  
Э. Шалябин ◽  
О. Драхан

Regularities and tendencies of credit provision, estimation of influence of agrarian policy on a financial condition of the agricultural enterprises are investigated. Potential opportunities for agricultural producers to access bank loans are determined b


Author(s):  
М. Мишина ◽  
M. Mishina

The Russian agricultural enterprises feel the need for updating and building-up of amounts of fixed assets. The research purpose is a development of the concept of stimulation of capital investments for agrarian firms of Russia. The article contains data on real investments and sources of their financing in domestic agricultural organizations. Scientific work reflects problems of mobilization of own financial resources and conceptual provisions in the field of growth of capital investments of agrarian firms. The central place in the author’s concept is taken by a package of measures for additional inflow of sources of capital financing. The main direction is an implementation of tax optimization in accounting practice of agricultural organizations. The concept includes control of target use of sources of financing of capital investments and express-analysis of efficiency of capital costs by each project.


2020 ◽  
pp. 55-59
Author(s):  
S. Aukutsionek ◽  
A. Batyaeva ◽  
N. Dyomina ◽  
A. Egorov ◽  
A. Matveev

The article presents unique data on the Russian agricultural sector, which has been gathered by the Russian Economic Barometer for more than 25 years. There is published statistics reflecting the attitude of the heads of agricultural enterprises towards the economic policy of the government. There are presented data revealing the degree of importance for the agricultural producers of various factors limiting production and capital investments.


Author(s):  
Nadiya Svynous

Introduction. The processes of reproduction of MTB of agricultural producers are determined by a number of internal and external factors, among which are the following: opportunities for the formation of investment resources from external and internal sources of funding; effectiveness of state support; organization of production activities, which focuses on resource conservation; size and specialization of the enterprise; financial stability; efficiency of production activity; product competitiveness; investment activity; productivity of technical means, their physical and moral wear and tear; perception of innovations. Methods. The methodological basis of the study is a dialectical method of cognition, a systematic approach to the study of economic phenomena. The tasks are solved using the following methods: abstract and logical (in formulating theoretical generalizations and conclusions); monographic (reflecting the processes of formation of the material and technical base of agricultural enterprises in the dynamics); statistical analysis (to assess the movement of the active part of non-current assets of farms in the corporate sector of the agricultural economy). The reliability of the obtained results, conclusions and proposals is confirmed by the calculations and a significant amount of empirical material presented in the work. Results. It is established that the main problems of deterioration of material and technical condition of fixed assets in agriculture are: low investment activity of agricultural producers; insufficient volumes and miscalculations in the targeting of state support for the renewal of fixed assets of agriculture for small and medium-sized farms in rural areas; imperfect agricultural leasing; no indexation of the book value of fixed assets of agricultural enterprises. Discussion. In the conditions of further development of investment activity of farms of the corporate sector of agrarian economy there is a necessity to make capital investments in acquisition of agricultural lands. In this connection the priority tasks of scientific research are: development of methodical approaches transactions for the purchase and sale of agricultural land and their reflection in the financial statements. Keywords: investment, material and technical base, agricultural enterprise, technical means, state support.


2020 ◽  
pp. 51-55
Author(s):  
S. Aukutsionek ◽  
A. Batyaeva ◽  
N. Dyomina ◽  
A. Egorov ◽  
A. Matveev

The article presents unique data on the Russian agricultural sector, which has been gathered by the Russian Economic Barometer for more than 25 years. There is published statistics reflecting the attitude of the heads of agricultural enterprises towards the economic policy of the government. There are presented data revealing the degree of importance for the agricultural producers of various factors limiting production and capital investments.


SWorldJournal ◽  
2018 ◽  
pp. 18-22
Author(s):  
Э. Шалябин ◽  
О. Драхан

Regularities and tendencies of credit provision, estimation of influence of agrarian policy on a financial condition of the agricultural enterprises are investigated. Potential opportunities for agricultural producers to access bank loans are determined b


Author(s):  
Larysa VDOVENKO

The article is devoted to current trends in the development of small and medium-sized businesses, whose role is crucial in the agricultural sector. It is established that agricultural production with specific features and in conditions of instability of the economic environment of their functioning and climate change requires the activities improvement of productive enterprises, characterized by flexibility, mobility, high maneuverability and the ability to respond quickly to changing economic conditions and changing business needs over time. In addition, the decline of rural areas is a dangerous trend in the further development of the agricultural sector of the economy as a whole, so the effective operation of agricultural enterprises is associated with solving these problems. The activity of agricultural enterprises in the context of large, medium, small and micro enterprises is assessed, the sources of their financing are analyzed, the restraining factors of their potential growth are singled out. It is established that small and medium business is an integral part of the development of the agricultural economy, which is able to provide domestic consumers with food, promotes competition, solves important economic and social problems of rural revival and rural development, so it needs more attention to support prospects by expanding financial opportunities and intensification of entrepreneurial activity. The position of the agricultural sector of the economy in the future depends on the level of long-term investment, its lending and state financial support for agricultural producers. The activities of small and medium-sized enterprises in the agricultural sector need new approaches to promote their development by increasing the role and importance for agriculture and the economy as a whole. State support should be focused on promoting agricultural markets development, introducing new technologies, improving the investment attractiveness of industries, accomplishing the infrastructure of the agricultural market, financial and credit support, forming and implementation of rural development strategies in Ukraine.


2021 ◽  
pp. 46-50
Author(s):  
S. Aukutsionek ◽  
A. Batyaeva ◽  
N. Dyomina ◽  
A. Egorov ◽  
A. Matveev

The article presents unique data on the Russian agricultural sector, which has been gathered by the Russian Economic Barometer for almost 30 years. There is published statistics reflecting the attitude of the heads of agricultural enterprises towards the economic policy of the government. There are presented data revealing the degree of importance for the agricultural producers of various factors limiting production and capital investments.


Author(s):  
Natalia KOVAL ◽  
Oksana RADCHENKO

Agriculture, like the entire Ukrainian economy, is experiencing a difficult period. Although such a downturn in production, which had been at the time of restructuring, did not take place, but the results of the activity are rather uneven over the years and tend to decrease over the past few years. The problem is exacerbated by the fact that the financial condition of farmers depends on the macroeconomic situation, which is confirmed by foreign studies, namely, on a specific policy of state support. More than 11% of agricultural and farm enterprises are concentrated in Vinnytsia region. ¼ part of the farms has a land ownership of up to 500 hectares, and an essential criterion begins with 50 hectares. A significant (20%) share of farms has a land bank of 1-2 thousand hectares. The share of small agricultural enterprises for 2010-2017 has increased from 22.7% to 35.7%, and the share of micro-enterprises in them remains constant - 10%. In the special fund of the state budget, according to the program 2801460 "Granting loans to farms", allocations for 2016 - UAH 15.8 million were determined; 2017 - UAH 65.0 million, in 2018 - UAH 43.1 million. According to the regional state administration, according to the results of the implementation of budget support programs for agrarians in 2018, Vinnytsia region was second only to the number of financial support provided to farmers by the Mykolaiv region. Yes, it was used by 411 farms with 2,350 registered (17.5%). It is supposed that all key areas of state support for 2019 will be maintained. In the region there is a Program for the development of private, farm enterprises for 2016-2020 (modern edition in the Regulation of the State Aviation Administration dated 02.11.2016, number 40). For 2014-2016, UAH 4.96 million has been allocated to this direction from the region budget. Favorable loans were received by 24 farmers and 7 private farms, 5 agricultural cooperatives. In 2017, the program allocated 1.0 million UAH, the trend was also in 2018 The most successful program is to reduce the cost of technology. According to the Ministry of Agropolicy, it has already used 1830 farms in Ukraine and purchased 2,900 units of equipment. The amount of compensation amounted to 211 million hryvnias. Moreover, the most interested persons were Vinnytsia - 163 agricultural enterprises. Agrarians of Vinnytsia region received almost 16 million UAH. reimbursement. About 7.7 mln UAH got gardeners of Vinnytsia region as a partial compensation for purchased landing material. Taking into account the data of 2017, it was discovered that the financial crisis has hit most of the small businesses, due to the fact that it is harder for them to attract external financing, including tight credit requirements. It is for this reason that, when analyzing the financial support of farmers abroad, there are compromises between profitability, ecosystem services and other social factors, which is a fundamental prerequisite for sustainable development of agriculture. A holistic approach to assessing the productivity of farms in the production, social, financial and environmental dimensions is being developed. In this context, the ministry's intention is to draw the attention of heads of specialized departments to the between rural councils and agribusiness, as well as the level of salaries that would indicate a socially oriented agrarian business. For Vinnytsia region issues of attraction of new agricultural producers for cooperation in the project with the Euro region "Dniester" and the special support of this direction are considered by the branch of the Ukrainian State Fund for support of farms, the Institute of forage and agriculture Podillya of the NAAS of Ukraine and the Vinnytsia regional branch of the State Agricultural Protection Agency "State Soil Protection". In order to use budget funds efficiently, to achieve a balance in funding support programs and sustainable socio-economic development of the village, to increase the competitiveness of agricultural producers, to expand the commodity structure of exports and to establish Ukraine on the world food markets, the Ministry of Agropolicy has drafted a bill "On Amendments to the Law" On State support of agriculture of Ukraine ". It provides the basic principles for the creation and functioning of the State Paying Agency and the State Agrarian Register. It is worth taking into account the example of EU countries that build a database of agricultural producers by introducing a free identification procedure in a single register. An individual entrepreneur or legal entity creates a personal electronic cabinet and automatically receives information on all types of state aid, eligibility criteria, and the ability to apply online. Analysis of foreign experience shows that in their attempts to increase the viability of family farms, agricultural governments have chosen a number of approaches that can be extended to developing countries. To improve the organizational and financial structure of farms, it is necessary to improve communication processes within farms and between farmers' organizations, enterprises, and social funds in order to establish common priorities for agrarian development in identifying and / or developing, adapting and expanding innovations. Consequently, prospects for further exploration in this area lie in the field of elaboration of a methodology for determining the financial condition of farms based on farm and simplified financial statements.


Ekonomika APK ◽  
2020 ◽  
Vol 308 (6) ◽  
pp. 122-130
Author(s):  
Natalia Serhieieva

The purpose of the article is to improve the methodological approaches and principles of accounting and analytical support to determine the need for capital investments for the renewal of fixed assets. Research methods. The methods of analysis and synthesis were used for development of model of the registration-analytical providing for determination of requirement in capital investments. An abstractly-logical method was used for generalization and forming of conclusions. Research results. The analysis of international standards is carried out and normatively legal acts in relation to the account of capital investments. Approaches are generalized in relation to the reflection of information about capital investments on the accounts of record-keeping and in the financial reporting. The algorithm of determination of requirement is worked out in capital investments. The analysis of normative legal acts for the presence of criteria of the boundary between period. Scientific novelty. The model of the registration-analytical providing offers for determination of requirement in the capital investments of agricultural enterprises on updating of the fixed productive assets taking into account their branch features. The methods of reflection are improved in an account and accounting of depreciation of object, got in the financial leasing and operations on the reinvestment of profit. Practical significance. The worked out model will allow representing correctly a requirement in capital investments, that will assist the increase of production capacities and planning of charges on updating of the fixed assets. Tabl.: 3. Figs.: 2. Refs.: 17.


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