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 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 Interrelation of management accounting and internal control systems

2021 ◽  
pp. 176-182
Author(s):  
Vera V. Krainova Krainova
Keyword(s):  
Internal Control ◽  
Management Accounting ◽  
Information Support ◽  
Accounting System ◽  
Model Of Management ◽  
Definition Of ◽  
Control And Management ◽  
The Relationship ◽  
Management Accounting System

The article substantiates the relationship between internal control and management accounting. In the course of the substantiation, the content of the definition of "management accounting" is specified in the context of the study of the role of the management accounting system in the information support of internal control; on the example of shipping companies, the information of management accounting for the purposes of internal control is systematized. A conceptual model of management accounting is constructed, the system-forming elements of the management accounting system are identified and clarified, each of which has control elements "embedded" in it.

Rural Development through the Formation of Zonal Agro-Ecological Clusters

2019 ◽  
Vol 10 (3) ◽  
pp. 651
Author(s):  
Liudmila KASHIRSKAYA ◽  
Olga VORONKOVA ◽  
Alexey SITNOV ◽  
Rustem SHICHIYAKH ◽  
Margarita KUDINOVA ◽  
...  
Keyword(s):  
Agricultural Development ◽  
Agricultural Sector ◽  
Organic Production ◽  
The Public ◽  
Market Capacity ◽  
Organic Products ◽  
Main Production ◽  
Rural Producers ◽  
Agricultural Entrepreneurship ◽  
Agricultural Regions

Today, the degree of agricultural development, and, in the future, the level of national food security, the public health and the quality of life, are largely ensured by innovative developments in the field of alternative agriculture, the preservation of natural resources and, above all, the main production facility – land. At the same time, the unfilled market capacity of organic products and the significant land potential for the development of organic farming create all the necessary prerequisites for enhancing the competitiveness of Russian rural producers. The development of agricultural entrepreneurship towards the greening of land use, organic production and development of the domestic market for organic (ecological) products in the format of zonal agro-eco clusters is one of the strategic directions for implementing reforms in the agricultural sector. The paper presents the directions of the formation and development of zonal agro-eco clusters for the production, processing and sale of organic products in the agricultural regions of Russia.

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 LEGISLATIVE REGULATION OF ORGANIC PRODUCTION ACCOUNTING IN UKRAINE

2021 ◽  
pp. 212-224
Author(s):  
Liudmyla MARKEVICH
Keyword(s):  
Legal Regulation ◽  
Organic Production ◽  
Agricultural Products ◽  
Information Support ◽  
Accurate Information ◽  
Accounting System ◽  
Active Growth ◽  
Accounting Data ◽  
Agricultural Enterprises ◽  
Standard Documentation

The article examines the opinions of scientists on topical issues of accounting for organic production. The current state of the world consumer market of eco-products is revealed, the active growth of consumer demand for organic products is noted. The legal regulation of organic production is studied, and different views of scientists on the directions of improvement of the current legislation in Ukraine are revealed. The consolidation of the content of the so-called «organic» is presented at the legislative level. The organization of primary accounting of economic operations related to organic farming on domestic agricultural enterprises is studied. The necessity of development of standard forms of documents and Methodical recommendations on the organization of accounting in the conditions of organic production in Ukraine is considered. The main branches of organic production in Ukraine are studied. Peculiarities and shortcomings in the formation of accounting policy at «organic enterprises» are presented. The list of standard documentation of «organic enterprises» on the account of production of organic crop products is considered. The imperfection of the regulatory framework and the lack of proper information support, as well as their impact on the work of «organic enterprises». The need to reflect in the indicators of financial statements accounting data on the costs of organic production and the availability and movement of organic agricultural products has been confirmed. According to the results of the study, the need to develop methodological tools for accounting for organic production was determined. With the development of organic production, the accounting system should be properly organized, which will help provide users with timely and accurate information on the production, storage and sale of organic agricultural products.

scholarly journals Sustainable management of smallholder oil palm farming during the COVID-19 pandemic

2021 ◽  
Vol 892 (1) ◽  
pp. 012064
Author(s):  
H L Nainggolan ◽  
W S S Waruwu ◽  
C K Gulo ◽  
R C Doloksaribu ◽  
T M H Siahaan
Keyword(s):  
Oil Palm ◽  
Sustainable Management ◽  
Agricultural Sector ◽  
Negative Impact ◽  
Secondary Data ◽  
Production Costs ◽  
Organic Fertilizers ◽  
Ecological Conservation ◽  
The Government ◽  
North Sumatra

Abstract The emergence of the CoronaVirus Disease in 2019, until now has had a negative impact on various sectors of people’s lives including the agricultural sector. Smallholder oil palm farming has also experienced a negative impact due the pandemic. This research aims to knowing the situation of smallholder oil palm farming before and during pandemic; and to knowing the readiness of farmers to manage smallholder oil palm farming; and to knowing the sustainability of the management of smallholder oil palm farming during the pandemic. This research was conducted in STM Hilir Subdistrict, Deli Serdang District, North Sumatra, Indonesia, which was carried out in September - December 2020. The data used were primary and secondary data which were analyzed descriptively with income analysis method and simple tabulation. Based on the results of data analysis, concluded: smallholder oil palm farming during the COVID-19 pandemic was not stable, due to an increase in production costs of 20.2%/month, and a decrease income of farmers by 6.69%/harvest season/ha. In period of COVID-19 pandemic-19 59% of farmers said they are ready to develop their farming in a sustainable manner. Sustainable management smallholder oil palm farming during the pandemic is going well, based on indicators of ecological conservation, where farmers tend to use organic fertilizers. In accordance with the results of the study suggested; so that the government provides continuous counseling to farmers, provides incentives, subsidies for production facilities for farmers, so that farmers continue to apply health protocols in carrying out their farming activities.

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.

scholarly journals Green synthesis of metal nanoparticles using microorganisms and their application in the agrifood sector

2021 ◽  
Vol 19 (1) ◽  
Author(s):  
Howra Bahrulolum ◽  
Saghi Nooraei ◽  
Nahid Javanshir ◽  
Hossein Tarrahimofrad ◽  
Vasighe Sadat Mirbagheri ◽  
...  
Keyword(s):  
Green Synthesis ◽  
Metal Nanoparticles ◽  
Agricultural Sector ◽  
New Technologies ◽  
Negative Impact ◽  
Crop Protection ◽  
Green Technology ◽  
Advantages And Disadvantages ◽  
Research Activities ◽  
Wide Range

AbstractThe agricultural sector is currently facing many global challenges, such as climate change, and environmental problems such as the release of pesticides and fertilizers, which will be exacerbated in the face of population growth and food shortages. Therefore, the need to change traditional farming methods and replace them with new technologies is essential, and the application of nanotechnology, especially green technology offers considerable promise in alleviating these problems. Nanotechnology has led to changes and advances in many technologies and has the potential to transform various fields of the agricultural sector, including biosensors, pesticides, fertilizers, food packaging and other areas of the agricultural industry. Due to their unique properties, nanomaterials are considered as suitable carriers for stabilizing fertilizers and pesticides, as well as facilitating controlled nutrient transfer and increasing crop protection. The production of nanoparticles by physical and chemical methods requires the use of hazardous materials, advanced equipment, and has a negative impact on the environment. Thus, over the last decade, research activities in the context of nanotechnology have shifted towards environmentally friendly and economically viable ‘green’ synthesis to support the increasing use of nanoparticles in various industries. Green synthesis, as part of bio-inspired protocols, provides reliable and sustainable methods for the biosynthesis of nanoparticles by a wide range of microorganisms rather than current synthetic processes. Therefore, this field is developing rapidly and new methods in this field are constantly being invented to improve the properties of nanoparticles. In this review, we consider the latest advances and innovations in the production of metal nanoparticles using green synthesis by different groups of microorganisms and the application of these nanoparticles in various agricultural sectors to achieve food security, improve crop production and reduce the use of pesticides. In addition, the mechanism of synthesis of metal nanoparticles by different microorganisms and their advantages and disadvantages compared to other common methods are presented.

scholarly journals Current state and problems of development of organic gardening in Russia

2021 ◽  
Vol 845 (1) ◽  
pp. 012048
Author(s):  
OV Sokolov ◽  
N P Castornov ◽  
D I Zhilyakov
Keyword(s):  
Environmentally Friendly ◽  
Legal Framework ◽  
Fruit Production ◽  
Organic Production ◽  
Government Support ◽  
Information Support ◽  
Number Of Factors ◽  
Certification Procedure ◽  
Organic Products ◽  
Organic Gardening

Abstract Currently, there is a clear overproduction of apples in the world. This dictates to commodity producers the need to use innovative approaches to the development of horticulture in order to increase the competitiveness of their products in the market. Modern approaches to the conduct of world agriculture are based on the principles of the development of organic production. The overseas markets for environmentally friendly products are developing rapidly. Much attention is paid to the promotion of organic fruits on the market. In Russia, organic gardening is just gaining ground. The regulatory and legal framework for organic production is being developed, conversion processes are being carried out at producers of horticultural products, and environmentally friendly production of fruits is created and certified. Currently, only a few horticultural organizations have passed the certification procedure and are engaged in the production of environmentally friendly products. The development of the process of organizing organic fruit production is constrained by a number of factors, the main of which are the lack of domestic experience in organizing and conducting organic gardening, the underdevelopment of the market for organic products, and the lack of state support for the industrial production of organic fruits. The article discusses the importance of organic gardening, the state and problems of the development of environmentally friendly fruit production in Russia, the features of organic gardening, the efficiency of the production of environmentally friendly gardening products. The main directions for the development of organic gardening in the country are proposed, the main of which are technological and technical support for the development of the industry, information support for commodity producers, marketing of organic products, effective government support for organic gardening.

scholarly journals Economics of sea buckthorn production and processing in Hungary

2018 ◽  
Vol 24 (3-4) ◽  
Author(s):  
A. D. Erdős ◽  
L. Szőllősi
Keyword(s):  
Plant Density ◽  
Deterministic Model ◽  
Negative Impact ◽  
Business Management ◽  
Sea Buckthorn ◽  
Production Costs ◽  
Primary Data ◽  
Direct Production ◽  
Advantages And Disadvantages ◽  
High Plant Density

This study focuses on the business management-related advantages and disadvantages of sea buckthorn production and processing based on economic analyses. It is the main objective of the authors to identify the expected economic findings in a high standard plantation with different average yields. A deterministic model calculation was performed on the basis of technological processes, using the primary data collected from enterprises dealing with sea buckthorn production. The calculation is based on the assumption of a 10 hectare plantation with intensive production technology (high soil quality (golden crown value: 32 GC per ha), irrigation, high plant density per hectare). The cost and income relations and the long-term return of the plantation were examined in the case of different average yields (12 t ha-1, 18 t ha-1 and 24 t ha-1). Under the economic circumstances of 2016, the planting cost of an intensive plantation is around 4-4.1 million HUF ha-1. In the years following the fruit-bearing stage, direct production costs are between 2.5-3.9 million HUF ha-1, depending on the given average yield. On the contrary, 5.6-11.1 million HUF ha-1 revenue can be reached based on the current market prices, resulting in a gross margin of 3.1-7.1 million HUF ha-1. Under the modelled circumstances, return is realised on the plantation’s costs in 6-8 years. The net present value (NPVr=3.24%) calculated for the 15-year-long life cycle of the 10-hectare plantation is between 151-466 million HUF, while the internal rate of return (IRR) is between 23-45%. From the business management aspect, the advantage of sea buckthorn production is that it provides better income and return at a planting cost which is similar to that of other small fruits and berries. At the same time, the disadvantage of sea buckthorn production is the fact that yields are harvested every two years due to the technological characteristics of harvesting. The negative impact of this bi-yearly yield on liquidity can be eliminated with the so-called delayed planting.

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