scholarly journals РОЛЬ ФИНАНСОВЫХ КОНТРОЛЕРОВ В ФОРМИРОВАНИИ КРЕДИТНОЙ ПОЛИТИКИ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ПРЕДПРИЯТИЙ

Author(s):  
Oleg Aleksandrovich Klokar

The development of multi-vector economy, effective implementation of reforms in this sphere as well as improvement of living standards is impossible without a qualitative operation of financial controlling services, especially at agricultural enterprises. However, the lack of effective state support in this area as well as professional financial controllers in the agrarian sector had a negative impact not only on the resource provision, but also the whole profitability of enterprises in the industry. Therefore, at the present stage of development of Ukrainian agrarian sector the topical issue is definition of common principles for the implementation of effective financial and credit policy at the agricultural industry of the economy. Given the topicality of the above issue and lack of its study, the main purpose of this Research is a determination of the role of financial controllers staff in the formation of the credit policy of agricultural enterprises and measures for its enhancement. As a result of the analysis, we have found that financial controlling together with all its components provides for timely reflection and provision of information on financial and economic activities to external and internal users by experts for the purpose of further planning and implementation of their management decisions. In addition, taking into account the above approach, we have identified the main stages in the formation of the credit policy at agricultural enterprises with the participation of controlling services staff. They include both financial controllers’ analysis of an agricultural enterprise activity on the possibility of its crediting and scientific and practical approaches to the implementation of specific credit policies. We also have found that, first of all, it is necessary to involve financial controllers in all micro and macro credit development processes in order to increase the role of controlling services in the formation of the credit policy at agricultural enterprises. The above approach is comprehensive and provides the conditions for a differential study of the problem of the effective financial controllers’ performance at enterprises of the agrarian sector of the economy at both national and regional levels.

Author(s):  
H. Vyslobodska

The article defines the role of the market of agricultural production services in the process of agricultural production. The works of domestic scientists devoted to the efficiency of agricultural production, services sphere and the market of agricultural production services are analyzed. A number of methods have been selected for this study. The essence of the concepts of production service and the market of agricultural production services is defined. There are established that the volume of use of production services in the agricultural production process depends on the area under crops in crop production and the number of heads in animal husbandry. The dynamics of changes in sown areas and livestock in Ukraine are analyzed. It is determined that all production operations in agriculture are carried out in accordance with the technological maps. The definition of the concept of “technological map” is given. Information on the composition of agricultural production services in the field of crop production is given. It is established that agricultural production services in crop production can be carried out both manually and mechanized. The importance of technical equipment of the agricultural enterprise for the implementation of the production process was showed. The presence of the main types of agricultural machinery in agricultural enterprises of Ukraine and households is analyzed. The peculiarities inherent only in production services in the field of agriculture are highlighted. The dependence of the volumes of production services on the total volumes of sown areas in crop production and animals in animal husbandry were shown. The concept of production outsourcing is defined and its place in the activity of agricultural producers is defined. The results of a sociological survey of consumers of agricultural production services are shown and analyzed.


2020 ◽  
Vol 10 (7) ◽  
pp. 1390-1398
Author(s):  
M A. Bryzgalina ◽  

This paper discusses the implementation of digital technologies in the production sector and business processes of agricultural enterprises in Russia. Implementation of digitalization into the economic entities’ business activity is necessary in order not only to increase the speed of their functioning several times, but also to open up new, broader opportunities for their development in the future. Currently, in the Russian Federation, the main leaders in the development of digital technologies are, first of all, IT companies, as well as organizations operating in the field of media, finance and insurance. The level of digitalization in the real sector of the economy is significantly lower, while the agricultural sector is in last place for this indicator. This article reflects the prerequisites for the development of the digital economy in the world, which include the automation of production technologies and business processes, as well as penetration into the social sphere of the countries of the global Internet and mobile communications. The author considered a number of interpretations of the concept of “digital economy”, of which, in her opinion, the most rational version of the definition of the term under consideration was selected. Within the framework of the study, the prerequisites for the effective implementation of innovative technologies in the economic and social spheres of enterprises’ activities were determined, and the main factors and conditions for the developing digital system of a particular country were established. In the presented work, the author identified a number of modern key problems that significantly impede the introduction of digital technologies in the production and economic activities of economic entities of Russia, especially in the field of agriculture. At the same time, quite popular and widespread advanced technologies are indicated, which are currently being successfully implemented in promising agricultural organizations of the country. With regard to the branches of agriculture in Russia, namely crop and livestock breeding, the most expedient areas for the introduction of advanced digital technologies into the business processes of agricultural enterprises are presented.


Author(s):  
Maryna Ivanova ◽  
Vasyl Shvets ◽  
Olena Varyanichenko

Introduction. The top management of enterprises, as a rule, have to solve several strategic issues when concluding a foreign trade contract, among which the choice of strategic direction of activity and the counterparty country is the highest priority. Methods. General and specific methods of system-structural analysis and synthesis were used to formulate the author's definition of "development strategy", to identify the interrelated stages of the development strategy formation; correlation-regression analysis was applied to determine the correlation density between imports and exports for the countries involved in Ukraine’s foreign trade in metallurgical products. Results. The theoretical study of approaches to the formation of a development strategy has allowed formulating the author's definition that the enterprise development strategy is a long-term plan, which contains complex decisions on choosing the direction of enterprise’s development, defining the major goals and models of actions for the formation and effective use of its potential; it also allows the enterprise to create favourable internal and external conditions for successful completion of the main stages of development. It has been found that analysis, monitoring, diagnostics of external and internal environment are a commonly-accepted component of any process of strategy formation. The results of the correlation between import and export as elements of the system have been obtained; it has been proved that a change in import volumes occurs simultaneously with the proportional change in export volumes. Enterprises will be advised to perform foreign economic activities only with counterparties in the countries for which the correlation coefficient between exports and imports is significant. Discussion. The density of export - import links for individual types of metallurgical products is greater than 0.5, indicating a significant correlation between the two considered features. The foreign economic relations between the metallurgical enterprises in Ukraine and various countries of the world are relatively balanced in the field of exports - imports of certain types of metallurgical products. The obtained results should be taken into account in the formation of a strategy for those metallurgical enterprises in Ukraine, which are to perform or expand their foreign economic activity. At the same time, it is necessary to take into account other factors influencing the resultant indicator, i.e. import, and to introduce advanced methods for their detection and research, which, in turn, will reduce the negative impact of the environment. Keywords. Development strategy, import, export, correlation, foreign economic activity, metallurgical enterprises, metallurgical products.


2020 ◽  
Vol 11 (4) ◽  
Author(s):  
K. Р. Dramaretska ◽  

The arƟcle reveals the role of employee moƟvaƟon of agricultural enterprises in terms of innovaƟve development. In modern condiƟons of innovaƟon development there is an insufficient level of employee moƟvaƟon of agricultural enterprises to intensify innovaƟon acƟvity. There is a problem in understanding the essence of moƟvaƟon, due to the mulƟplicity of approaches and methods of its study. The interpretaƟon of the concept of “moƟvaƟon” by Ukrainian and foreign scienƟsts is given. In modern condiƟons to ensure, the effecƟve funcƟoning of agricultural enterprises there is a need for innovaƟve acƟvity of employee. ScienƟsts’ interpretaƟon of the concept of “innovaƟon” is presented. Based on the generalizaƟon of different views of scienƟsts, it is established that there is no single posiƟon on the definiƟon of “innovaƟon”. In modern economics, the quesƟon remains: is innovaƟon the result of innovaƟon or is it a process of implemenƟng a new idea? Employees must form effecƟve management of agricultural enterprises based on the percepƟon of innovaƟons. The mechanism of employee moƟvaƟon of agricultural enterprises in the condiƟons of innovaƟve development is offered, which provides response to innovaƟve, economic, social, ecological changes, where the emphasis is made on increase of business acƟvity of workers, on their encouragement to introducƟon and fast percepƟon of innovaƟons. In modern condiƟons, the development of innovaƟve acƟviƟes of agricultural enterprises is on the verge of synthesis of scienƟfic knowledge and tangible assets. The modern management system of an economic enƟty should be based on the principle of development of its staff and the development of a mechanism for moƟvaƟng employees of agricultural enterprises to intensify innovaƟon. It was found that the percepƟon of innovaƟons by employees of the enterprise is their ability to implement innovaƟons, which is characterized by the Ɵme of implementaƟon. It is established that a well-built mechanism of staff moƟvaƟon contributes to the formaƟon of appropriate incenƟves and working condiƟons under which employees will work to achieve the goals of the enterprise. PosiƟve results of moƟvaƟonal measures to intensify innovaƟon in the agricultural enterprise will be achieved by encouraging employees to self-development to ensure their professional growth.


Author(s):  
Oleksandr Khalatur

Subject of research is the economic content of innovation in agriculture. Purpose of the study is to consider the economic essence of innovation, outline the problems of the development of innovative activities of agricultural enterprises. Methods of research. The article uses a set of scientific methods of scientific research. The following research methods were used to write the article: logical generalization - to assess trends in the formation of the economic content of innovations in agricultural enterprises, as well as in the formation of a mechanism for managing the innovative process of an agricultural enterprise; dialectical and historical - in the study of scientific approaches to the formation of the economic content of innovations of the subject of economic activity, the generalization of foreign experience in securing business and the identification of conceptual approaches to taking into account the impact of threats on the innovative activities of the agricultural enterprise. Results of research. Challenges of modern times exert pressure on agriculture: population growth, the effects of climate change, the need to reduce greenhouse gas emissions in agriculture, economic development and the growing instability associated with land, water and energy shortages. This scenario enhances the critical role of innovation to make agriculture a more competitive and sustainable industry. The article reveals the economic content of innovations as a category of economy and features of the functioning of innovations in agricultural enterprises of Ukraine, as well as the author's definition of the term "innovation". The main features of the innovation process are considered. Application of results. The results of this study can be applied in the practice of financial and economic activity of agricultural enterprises. Conclusions. Our analysis of professional literary sources and the scientific generalization of the existing views on the disclosure of the economic content of the term "innovation" have allowed us to state that, first, there is no conventional interpretation that would cover its most significant qualitative characteristics, and secondly, the main discussions of this issues focus mainly on three conceptual directions. Determining the specific features of bringing innovation to the consumer, it is customary to talk about innovation activity or innovation process as a process of transforming knowledge into innovation, passing the following stages: "science - technology - production - consumption". So the basic condition for the effective functioning of agricultural production is the expanded reproduction that occurs in the interaction of economic and natural-biological processes. Therefore, in the management of innovations need to take into account the requirements not only economic laws, but also the laws of nature: equivalence, indispensability and a combination of life factors, laws of minimum, optimum and maximum.


2020 ◽  
Vol 17 ◽  
pp. 00112
Author(s):  
Irina Avdonina ◽  
Julia Kholopova ◽  
Tatyana Dozorova ◽  
Elena Tarasova

The paper outlines the role of grain-producing companies in the agrarian sector of Ulyanovsk Oblast. It determines basic competitiveness factors of grain-producing companies in the region. An agricultural enterprise devoted to crop production of the region was assessed to provide an overview of its internal and external environment in modern conditions. The SWOT and PEST analysis tools were used therewith. The overview evaluated the efficiency of grain production at the enterprise, determined a break-even point and margin of financial stability. This allowed the enterprise to be classified as financially unstable with a moderate bankruptcy risk. The paper also discusses the role of innovations (through the introduction of new promising and region-bound grain varieties and the use of highly-efficient liquid fertilizers) and their contribution to the development of grain production and increase in financial stability of the enterprise.


2019 ◽  
Vol 4 (4) ◽  
pp. 328-335
Author(s):  
Iryna HAVRYLKO

Introduction. The state of the modern economic environment requires the introduction of control in the management of agricultural enterprises. The control is aimed at identifying potential or existing adverse economic situations in the enterprise. The purpose of scientific research is to develop application areas of prognostic tools for monitoring and control in the management of agricultural enterprises. Results. The reason for the emergence and implementation of the control concept in the activities of agricultural enterprises is determined. It is established that the control system is characterized by recording information about past events and focus on the future. The reasons that determine the need for control are described. The role of control in the agricultural enterprise management is substantiated. The essence of control information technology in enterprise management is determined. An expert assessment of the cost structure for the implementation of the automated information system project was conducted. The approach to the choice of the automated information system is substantiated. Features and advantages of the most widespread automated information systems are described. It is proved that control is one of the most modern and effective enterprise management systems. The potential possibility of control to improve the performance of domestic agricultural enterprises has been identified. The role of control in marketing activity of agrarian business subjects in the conditions of market relations is allocated. An overview of the main control tools in the agricultural enterprises management is given. The purpose of control in the context of operational and strategic plans is outlined. Objects of analysis for formation of information base of control are allocated. The main tasks of marketing control in the agricultural enterprises activities are described. Conclusions. The integration of control and monitoring tools is necessary to obtain the desired effect in any management subsystem. Such integration has a positive effect on the economic efficiency of agricultural entities and helps to increase the level of decisions validity. Keywords: monitoring, control, enterprise management, agrarian business entity, automated information systems, marketing activities.


2021 ◽  
Vol 12 (3) ◽  
Author(s):  
Pakholiuk Anatolii ◽  

The article is devoted to the separation of specific features of the internal and the external agrarian financial relations. It is proved that the peculiarities of the first group of legal relations are conditioned by the organizational and legal form of legal entities in which they arise, change and interrupt. These features are established in the legislation governing the legal status of these entities. In particular, it determines the procedure for the formation of property funds of agricultural enterprises, the distribution of financial results (profits) among the founders and participants (members) (for example, payment of dividends (in companies), dividends and patronage dividends (in agricultural cooperatives), also contributions to this fund. At the same time, enterprises accept internal documents on the basis of which such distribution is carried out. In addition, the procedure for exercising control over their financial and economic activities is regulated. The procedure of payments with members (participants) in case of termination of the business entity or withdrawal from its members (participants) is also specific. The opinion is substantiated that the peculiarities of external agrarian financial legal relations are caused, as a rule, by the nature of the business entity activity. Therefore, these relations are regulated by agrarian legislation in field of the state financial support of agriculture and rural social sphere; implementation of certain types of agricultural activities; insurance and lending of the agricultural producers. Such legal relations, according to the author, include: payment legal relations; credit relations (including financial leasing relations); insurance legal relations; relations with the state and local budgets (regarding the payment of taxes and other obligatory payments and fees; receipt of state financial support); investment relations. Keywords: agrarian legislation, agrarian financial legal relations, agricultural enterprise, agricultural producer, internal financial relations, external financial relations


2019 ◽  
Vol 4 (3) ◽  
pp. 282-288
Author(s):  
Irina HANZHURENKO ◽  
Viktoriya FEDOROVA

Introduction. The article emphasizes the importance of the role of the sales channels and the logistics system of the agricultural enterprise. This necessitates their improvement in order to en-sure marketing activities. Forms of product promotion are determined in accordance with economic content, economic and economic conditions of distribution, production and economic relations, place on the market. Choosing distribution channels is a difficult decision for the manufacturer, because of the need to take into account many aspects of the functioning of logistics systems. The purpose of scientific research is to determine the nature and role of logistic activity in the marketing and sailing of agricultural products. Results. The zero-distribution channel, which is most often used by producers in the activities of agricultural enterprises, is characterized. The conditions, under which it is appropriate to use this sales channel, are identified. The specifics of logistics activities and the relationship between the intermediary and the manufacturer are outlined. The essence of two-level and three-level sales channels is characterized, their participants are defined and the conditions for effective interaction between them. The factors that influence the choice of direct or indirect channel of interaction between producer and consumer are systematized. The logistics system and distribution channels are identified as one of the most important components in ensuring the competitiveness of agricultural products. The role and essence of marketing communications in the process of logistic activity of agricultural enterprises is established. The effectiveness of Internet communications, including information portals, is highlighted. The influence of state authorities on the logistic systems formation of agricultural enterprises in the process of products sale is determined. The essence of marketing infrastructure is outlined. Formation of grain marketing channels for logistic activity of domestic agricultural enterprises is proposed. The purpose of the sales department of the agricultural enterprise in its logistic activity is characterized. Conclusions. Logistics activities are important in the marketing of agricultural products. Domestic manufacturers need to consider a large number of factors to determine the feasibility of using different types of distribution channels in the logistics system. Improvement of logistic activity of agrarian enterprise is the key to maintaining the proper level of competitiveness of its products. Keywords: logistics, logistic activity, logistics system, marketing, marketing of agricultural products, agrarian enterprise, sales channel, marketing communications.


2021 ◽  
pp. 123-130
Author(s):  
Ihor Honak

Purpose. The aim of the article is elaboration of theoretical and practical aspects of definition and functioning of cryptocurrencies as money. Methodology of research. The following methods were used in the study: statistical analysis and comparison – in the study of problematic aspects of the definition of cryptocurrency as a kind of money; logical assessment – in substantiating the principles of determining cryptocurrency as a kind of money; generalization – in the process of formulating conclusions based on the results of the analysis. Findings. It is established that money is a financial asset with high liquidity, which can be quickly converted into paper money or coins, serve as an intermediary in money circulation (i.e. play the role of equivalent in exchange) and can be used for savings and therefore anything that can function as money, are money (including cryptocurrency coins). It is substantiated that cryptocurrency coins, as a type of money, perform the following functions: there is a potential to perform the function of a measure of value after reducing the significant volatility of the value of cryptocurrencies; partly as a medium of exchange due to high volatility, regulatory resistance and low prevalence, but prevalence will increase as traditional payment systems begin to integrate cryptocurrencies, cryptocurrencies have high convenience and inclusiveness, have the potential to reduce transaction costs, increase settlement speeds, develop cryptocurrency markets and increasing their prevalence; due to opposition from ESG investors and regulators, low confidence from a significant number of citizens (especially over the age of forty) and a significant speculative component of cryptocurrency coins, only partially serve as a means of accumulation, however, the demand for cryptocurrencies from investors is constantly growing. Originality. The definition of cryptocurrency (cryptocurrency coin, cryptocoin) as a new digital type of money, which can measure the value of goods, services and other currencies, used for circulation, savings and investment, protected by cryptographic code with the inability to counterfeit or copy, and issue which everyone has the opportunity with the Internet and the necessary equipment with complete anonymity of the issuer (miner). Practical value. The main results of the conducted study will create favourable conditions for a better understanding of cryptocurrency as a new type of money, which will allow them to be more widely used in the economic activities of businesses and countries. Key words: money, cryptocurrency, cryptocoin, cryptocurrency coin, mining, cryptocurrency functions, Ethereum, Monero, monetary aggregate.


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