scholarly journals APPLIED ASPECTS OF THE DISTRIBUTION OF SPENDINGS FOR MANAGEMENT ACCOUNTING AND CONTROL

2019 ◽  
Vol 5 (4) ◽  
pp. 116
Author(s):  
Anna Kozachenko ◽  
Oleksandr Panadiy
Keyword(s):  
Management Accounting ◽  
Agricultural Products ◽  
Actual State ◽  
Agricultural Producers ◽  
Agricultural Enterprises ◽  
Prime Cost ◽  
Point Of Use ◽  
Cost Distribution ◽  
Accounting Software ◽  
And Control

The article deals with questions of distribution of expenses of agricultural producers of goods for the purposes of management accounting and control. Methodology. In the course of the research, the arguments in support of the proof of the managerial nature of accounting of expenses and calculation of the prime cost of agricultural products are advanced. It causes the shift of emphases of management accounting to this section as to one of the key instruments of management of expenses of the agricultural enterprises. Results. Expense management on the basis of accounting tools is the main leverage over the administrative strategy of agrarian producers in the conditions of strengthening of the volatility of the market, aggravation of the competition, and the growing influence of the world prices for products of agricultural production on pricing at the subjects of the agrarian market. At the same time, cost accounting and calculation of product costs make a separate subsystem of management accounting, based on a combination of various elements of a method of accounting. This subsystem consists of its internal divisions and parts, and a segment of cost distribution for the maintenance of machines and equipment of agricultural enterprises is investigated in the article. In particular, the article demonstrates the statement about the discrepancy of the actual state of distribution of these expenses to the order provided by Ukrainian normative and methodical documents in the field of accounting, and the key reasons of this negative phenomenon are being established. The first of such reasons is insignificance of sanctions for violation of accounting legislation, which exists in Ukraine, and the international accounting rules, which according to the established statutory requirements or their own initiative are used by agricultural producers. The second reason lies in an optional character of methodical approaches, developed at the level of the relevant ministries and departments, to the accounting of expenses for cars and the equipment, at the low initiative of accountants with the Post- Soviet style of thinking that is fatal to the idea of the reliable distribution of these expenses. Practical implications. To resolve the problem of reliability of information about costs of machines and the equipment negotiated in prime cost of agricultural products (works, services), an automatic algorithm of distribution of these expenses is offered, which is supposed to be realized via the corresponding accounting software. The point of use of the software is caused, on the one hand, by considerable by labour input of the process of accumulation and allocation of costs on the offered algorithm, and on the other hand, by technical capabilities of the agrarian enterprises which, according to data of the last researches in this sphere, point at the almost completed process of automation of accounting in agriculture on the basis of computer accounting programs. Value/originality. The methodological basis of such an algorithm is created by the developed suggestions for improvement of the distribution of costs for machines and equipment maintenance by ensuring the personified accounting of expenses on every object of these means of labour. It is proposed to carry out the further distribution of accumulated expenses on direct fuel consumption expenses on these objects when using active machines and mechanisms in terms of directions of expenditure and in proportion to productivity when using motorless mechanisms.

scholarly journals RISK MANAGEMENT OF BLOCKING TAX INVOICES / CORRECTION’S CALCULATIONS IN AGRICULTURAL ENTERPRISES

2020 ◽  
pp. 132-149
Author(s):  
Volodymyr METELYTSYA ◽  
Olena PODOLIANCHUK
Keyword(s):  
Agricultural Products ◽  
Agricultural Producers ◽  
Agricultural Enterprises ◽  
Second Stage ◽  
The Third ◽  
Risk Criteria ◽  
Communal Property ◽  
Third Stage ◽  
Automated Monitoring System ◽  
Available Information

The stages of the automated monitoring system for compliance of tax invoices and correction calculations (TI / CC) with the criteria for assessing the degree of risk (SMADR) in the article analyzed. At the first stage, the SMADR system checks for compliance with the signs of unconditional registration of TI / CC. During the period of sale of agricultural products (services) there is a stop of invoices and calculations because the turnover exceeds the limit level, and the degree of payment of taxes does not exceed the limits, is established. In the second stage, a check is making for compliance with the taxpayer's risk criteria. That the greatest risk for a farmer is a subjective criterion, when the tax authority can decide on its own to classify the company as a risk payer based on available information, is proved. The third stage is the assessment of the enterprise for compliance with the indicators of positive tax history (PTH). It is determined that the vast majority of agricultural producers corresponds to the PTH indicator, which makes it possible to avoid blocking invoices and calculations to those enterprises that cultivate more than 200 hectares of land and / or lease plots of state and communal property with an area of more than 0.5 hectares. Despite this, the SMADR system massively stops the registration of invoices and calculations of corrections of agricultural producers. In the fourth stage, a specific business transaction is checking for compliance with the risk criteria of transactions. At this stage the stop of registration of invoices and calculations explained by the absence on the balance of purchased products before its sale, is established. This is acceptable for the trade sector, not for production. Based on the assessment of the effectiveness of the SMADR system, scientifically justified recommendations to documenting the resumption of registration of tax invoices and calculation of corrections and to avoid stopping such registration in the future to agricultural enterprises, were provided.

scholarly journals Export-oriented development of Russian agriculture and agro-industrial complex

2021 ◽  
Vol 0 (13) ◽  
pp. 2-9
Author(s):  
Boris Voronin ◽  
Irina Chupina ◽  
Yana Voronina
Keyword(s):  
Raw Materials ◽  
Agricultural Products ◽  
Actual State ◽  
Industrial Complex ◽  
Agricultural Producers ◽  
Existing Problems ◽  
Agrarian Sector ◽  
Russian Agriculture ◽  
Analysis And Synthesis ◽  
Fresh Products

Abstract. The Russian agrarian sector of the economy ensures the food security of the state and, solving the tasks of minimizing the import of agricultural products, raw materials and foodstuffs, the vector of its strategic development focuses on the export of food products and other agricultural products. The purpose of this study is to identify the actual state of exports of agricultural products produced by domestic agricultural producers. Methods. The article uses such research methods as the method of analysis and synthesis, the method of forecasting and the method of comparative analysis. The results of the article are that the analysis of statistical and other official documents in the field of export of Russian agricultural products shows that the direction of the agrarian sector of the economy in the field of food self-sufficiency is receiving sustainable development, despite the existing problems in the field of geopolitics and geoeconomics, which have a transformational impact on Russian agriculture. economy and agro-industrial complex. If we cite statistical data, then more than 1030 suppliers of Russian-made products appeared only in 2019, and the share of domestic goods is now 89 %. Moreover, 35 % are Sverdlovsk producers. This is a prerequisite for supporting domestic producers. And domestically produced goods have now received high recognition from the townspeople, as they are the most environmentally friendly and high-quality, and most importantly, fresh, because fresh products can be bought in a shop near the house. The scientific novelty of the research is characterized by a new approach to the formation and development of the international agri-food market with the active participation of Russian agriculture and the agro-industrial complex.

scholarly journals THE INFLUENCE OF ASSESSMENT OF BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTION ON TAXATION OF AGRICULTURAL ENTERPRISES

2019 ◽  
pp. 25-32
Author(s):  
Anna KOZACHENKO ◽  
Lina CHUDAK ◽  
Nataliya YAREMCHUK
Keyword(s):  
Negative Impact ◽  
Fair Value ◽  
Agricultural Products ◽  
Assessment Procedure ◽  
Agricultural Producers ◽  
Agricultural Enterprises ◽  
Financial Condition ◽  
Accounting Rules ◽  
A Chain ◽  
Financial Burdens

Agriculture is one of the main branches of the national economy of Ukraine. Accordingly, the logic of accounting rules, connected with the objects of this branch, must be based on the national interests. However, this statement is not always performed. Today, between the national and international accounting rules of biological assets and agricultural products, as the main objects of accounting in agriculture. there is a certain dissonance. It concerns the order of their assessment and affects the taxation of agricultural enterprises. The aim of the article is to highlight those consequences which the valuation of biological assets and agricultural products has for the agrarian enterprises, with its influence on their tax load and the financial situation in general. During the process of researching, a chain of considerations about the tax aspect of the motivation of propaganda of the valuation of the biological assets and agricultural products of agricultural enterprises is presented. It is proved that such an assessment procedure is not profitable for local agricultural producers, because it creates additional financial burdens for them. This reduces their competitiveness and creates benefits for big business. On the basis of the negative impact of the estimation of objects of the alive economy at fair value on the financial condition of agrarian enterprises when they are in the system of taxation of income tax, a vision is expressed regarding the refusal of international rules of accounting of biological assets and agricultural products.

scholarly journals ROLE, PLACE AND SIGNIFICANCE OF DIGITAL MARKETING IN THE SYSTEM OF PRODUCTION DISTRIBUTION BY AGRICULTURAL PRODUCERS IN THE CONDITIONS OF THE COVID-19 PANDEMIC

2021 ◽  
Author(s):  
Tatyana Stukan
Keyword(s):  
Agricultural Products ◽  
Digital Marketing ◽  
Agricultural Producers ◽  
Agricultural Enterprises ◽  
Sales Channels ◽  
Web Environment ◽  
Internet Platform ◽  
The Creation ◽  
The Cost ◽  
The Web

The article reveals that the web environment for agricultural enterprises during quarantine became an innovative mechanism for the sale of products at a time when traditional sales channels were closed to the access of economic entities. The main problems that agricultural producers had to face in the last year in the context of the COVID-19 pandemic have been identified. The creation of a regional Internet platform for the sale of agricultural products on the example of the Kherson region is described. Factors of ensuring the functioning of the Internet platform "Agroonlinecommerce" for the sale of agricultural products by agricultural enterprises are grouped. The advantages of implementing a digital marketing strategy for agricultural businesses have been studied. It was found that the transfer of sales of goods through the web environment will allow small and medium-sized businesses to reduce the cost of regular sales, through retail and wholesale markets, which in turn will reduce the cost of goods. The creation of Internet platforms for the sale of agricultural products is positive not only for agricultural producers themselves, but also for the regional centers themselves, as this is another area from which the region's budget will be replenished in the context of the COVID-19 pandemic. It has been determined that digital marketing for the sale of agricultural products provides the most favorable conditions for both the consumer and the agricultural enterprise, while saving time and money, reducing unnecessary costs, and establishing a relationship between seller and buyer. The prospect for agricultural enterprises today is to promote products through the diversification of sales channels and the transition to new sales channels, which they previously did not use at all and the newly created regional Internet platform is a priority step in selling agricultural products in quarantine. But at the same time, for the intensive development of this area and the promotion of digital integration of agriculture should attract additional investment funds that will accelerate the development of these platforms and expand the number of users, thereby increasing trade and cash flows from agriculture.

scholarly journals Comparative analysis of technical and economic indicators of farms

2021 ◽  
Vol 42 (II) ◽  
pp. 109-117
Author(s):  
V. SAI ◽  
◽  
L. VYNARCHYK ◽  
O. HULKO ◽  
◽  
...  
Keyword(s):  
Rural Areas ◽  
Scientific Work ◽  
Agricultural Products ◽  
Entrepreneurial Activity ◽  
Practical Significance ◽  
Free Access ◽  
Technical Equipment ◽  
Agricultural Producers ◽  
Access To Credit ◽  
Agricultural Enterprises

The purpose of the research of this scientific work is to assess the possibilities of development of farms in modern conditions, as well as to find out the problems and prospects of farms in Ukraine. Method. Farming is a form of entrepreneurial activity of citizens with or without the creation of a legal entity who have expressed a desire to produce marketable agricultural products, process and sell them in order to make a profit on land provided for family farming. An important role in the production of agricultural products is now given to farms that have actually become full-fledged entities in the agrarian diversified economy, have passed their first stage of formation and formation. The presence of a large number of large producers, problems of organization and location of wholesale markets, insufficient population of rural areas, inadequate level of resource supply – all this determines the specifics of the competitive environment in which farms operate. The task of development of farms in Ukraine requires the study of the peculiarities of their activities, analysis of the current stage of functioning of farms, identifying obstacles to their development and outlining areas for improvement of their activities. This is what determines the relevance of this article. Results. The scales and tendencies of development of farms in Ukraine, their place among other agricultural producers, including in the context of regions of Ukraine are analyzed. The main indicators of their activity are described. It is confirmed that despite the large number of farms, their place in the agricultural economy of Ukraine still remains insignificant. The main organizational and economic problems of farm development in Ukraine have been identified, which are related to the lack of equity, conditions for free access to credit, as well as the inadequate ratio between prices for technical equipment and agricultural products. The position of farms in the world is revealed. Scientific novelty and practical significance. The development of farming as a priority form of agricultural farms is shown. A number of measures for the development of farms are proposed. The advantages of farms over personal farms and over agricultural enterprises are given. Problems and prospects of farming in Ukraine are revealed.

About Measures of the State Support for Technical Equipment of Agricultural Producers

2020 ◽  
pp. 20-27
Author(s):  
A.Ya. Kibirov ◽  
Keyword(s):  
Statistical Analysis ◽  
Energy Saving ◽  
High Performance ◽  
The State ◽  
Agricultural Products ◽  
Technical Equipment ◽  
Agricultural Machinery ◽  
State Support ◽  
Agricultural Producers ◽  
Technical Base

The article uses methods of statistical analysis, deduction and analogy to consider programs at the Federal, regional and economic levels, which provide for measures aimed at improving the technical equipment of agricultural producers. Particular attention is paid to the acquisition of energy-saving, high-performance agricultural machinery and equipment used in the production and processing of agricultural products. An assessment of the effectiveness of state support for updating the material and technical base of agriculture is given. Based on the results of the study, conclusions and recommendations were formulated.

ANALYSIS OF THE STATE AND DEVELOPMENT OF THE MAIN INDICATORS OF THE AGRICULTURAL SECTOR OF THE ECONOMY OF THE TOKTOGUL REGION OF KYRGYZSTAN

2020 ◽  
Vol 2 (11) ◽  
pp. 71-73
Author(s):  
M. U. USUPOV ◽  
Keyword(s):  
Financial Institutions ◽  
Agricultural Sector ◽  
The State ◽  
Market Demand ◽  
Agricultural Producers ◽  
Money Markets ◽  
Agricultural Enterprises ◽  
State Of The Economy ◽  
The Subject ◽  
Production Losses

The article is devoted to the state of the economy of the subject of the agricultural sector – the Toktogul region of Kyrgyzstan, as well as the formation of a land division, which is impossible without an influx of investments and ensuring the availability of monetary resources for agricultural producers. In our time, innovation is becoming the main means of increasing the benefits of economic entities by better meeting market demand and reducing production losses compared to competitors. Despite repeated attempts by the country to create a system of lending to agricultural companies, only a small percentage of them use credit resources. Various state aid schemes support a competitive environment in the money markets and guarantee relatively equal access to them for financial institutions and agricultural enterprises.

scholarly journals Site Visits Reveal Common Gaps in Instrument Reprocessing and Sterilization at Philadelphia Dental Clinics

2020 ◽  
Vol 41 (S1) ◽  
pp. s389-s390
Author(s):  
Tiina Peritz ◽  
Susan Coffin
Keyword(s):  
Public Health ◽  
Infection Prevention And Control ◽  
Environmental Cleaning ◽  
Department Of State ◽  
Inappropriate Use ◽  
Dental Clinics ◽  
Point Of Use ◽  
Policies And Procedures ◽  
License Renewal ◽  
And Control

Background: Most dental clinics lack resources and oversight related to infection prevention and control (IPC) practices. Few dental clinics undergo inspections by regulatory authorities unless the state licensing authorities receive a specific complaint. Many states, including Pennsylvania, do not have continuing IPC education requirements for dental providers. In 2018–2019, the Philadelphia Department of Public Health (PDPH) received and responded to multiple complaints and concerns related to IPC practices at dental clinics. Complaints were investigated in collaboration with the Pennsylvania Department of State (PADOS). Methods: Unannounced site visits were conducted at 7 Philadelphia dental clinics from December 2018 through September 2019 as part of the public health responses. Clinic evaluations and observations by PDPH certified infection preventionists focused on (1) IPC policies and procedures, (2) staff IPC training, (3) hand hygiene, (4) personal protective equipment, (5) instrument reprocessing and sterilization, (6) injection safety, and (7) environmental cleaning and disinfection. The CDC and the Organization of Safety, Antisepsis and Prevention (OSAP) checklists were adapted for this purpose. Results: Most dental practices we visited were small, unaffiliated, owner-operated clinics. The most common gaps we identified were associated with instrument reprocessing and sterilization practices, including inadequate separation between clean and dirty work areas, limited space and availability of sinks, inappropriate use of glutaraldehyde products for instrument cleaning (n = 3, 43%), extended reuse of cleaning brushes (n = 5, 71%), sterilization or storage of sterilized instruments without appropriate packaging (n = 2, 29%), lack of spore testing or reviewing results (n = 2, 29%), and lack of documentation of sterilizer run cycles and maintenance (n = 7, 100%). Additionally, most clinics did not have well-developed IPC policies and procedures, and staff IPC trainings were neither documented nor conducted annually. Alcohol-based hand sanitizer was often not available at the point of use. Conclusions: In Philadelphia, dental clinics often lacked IPC support and oversight. Lapses across multiple key IPC domains were common. These findings suggest that public health may have a role in providing IPC support to unaffiliated dental clinics. Licensing entities can also serve a role in improving IPC practices by more widely mandating continuing IPC education as part of the dental license renewal process.Funding: NoneDisclosures: None

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