scholarly journals СЕЛЬСКОЕ КРЕДИТОВАНИЕ

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

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


2020 ◽  
Vol 1 (383) ◽  
pp. 199-206
Author(s):  
А. К. Zhussupova ◽  
B. S. Utibayev ◽  
G. B. Utibayeva ◽  
D. Т. Ahmetova ◽  
R. М. Zhunusova ◽  
...  

The article outlines the issues of financial support provided to agricultural producers through a lending system. The results of the activities of credit partnerships were analyzed using the example of Credit Partnership (СP) Tselinogradskoye Limited Liability Partnership (LLP) in Akmola region and the agricultural enterprise Aktyk Agrofirm JSC. CP Tselinogradskoye LLP provides soft loans and subsidies at interest rates that are much lower than market rates. The performance of the credit partnership, which is ensured by annual monitoring by the CP of the targeted use of bank loans and borrowings, the financial condition of the business entity, as well as their collateral. The relationship of the results of production and financial activities of agricultural business entity and credit unions, reasonable given the specific data of participants who received loans due to improved their operational and financial performance. It is noted that the effectiveness of the use of financial resources, regardless of their structuring and affiliation, is expressed through indicators of productive production activities of the enterprise. It is substantiated that, based on the principles of a systematic approach, the optimization of the structure of the formation of financial resources should be considered from the point of view of interdependence and interaction with production efficiency.


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.


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.


Author(s):  
Anna KOZACHENKO ◽  
Lina CHUDAK ◽  
Nataliya YAREMCHUK

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.


2020 ◽  
Vol 2 (11) ◽  
pp. 71-73
Author(s):  
M. U. USUPOV ◽  

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.


Author(s):  
Victor Tkach ◽  
Ekaterina Medyukha ◽  
Natalya Zemlyakova ◽  
Lyubov Pudeyan ◽  
Kristina Chanturia ◽  
...  

Author(s):  
Liudmyla Yefimtseva ◽  

The article examines the historical experience of the creation and operation of machine-technological stations, taking into account the peculiarities of their development in each period of their activities. The advantage of creation of machine-technological stations at city united territorial communities at the present stage as one of means of the maintenance of agricultural commodity producers from the area of the earths to 500 hectares of a full complex of technical means is outlined, the growth of which will contribute to the development of the market of agro-technological works and services. Among the main advantages - the proximity of technical means to the agricultural lands of farmers is a significant factor, given that the average size of the united territorial community is about 225 km2. In addition, the newly created machine-technological stations, whose activities will be aimed at working with small areas of agricultural land, will be equipped with appropriate technical means, which will save money. Restraining factors of development of machine-technological stations at the present stage are revealed, among which the main ones are limited financial resources at the stage of their creation, insufficient level of state support, lack of integration of machine-technological stations with agricultural enterprises that are consumers of their services. It is proposed to create a fund to support the newly created machine- technological stations at the city's united territorial communities to provide start-up capital in the form of interest-free loans on a competitive basis, which can be used for investment in technical means and equipment, working capital or expansion of agro-technological works. In addition, the improvement of programs of financial support for agricultural producers will promote the development of machine-technological stations in the agricultural sector. The implementation of the proposed proposals will contribute to the development of the market of agro-technological works and services in the direction of providing agricultural producers of small forms of management with a full range of quality technological services in a timely manner.


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