The State and Features of Production in Medium and Large Agricultural Enterprises

Author(s):  
I.A. Minakov ◽  

The article considers the process of concentration of production in medium and large agricultural organizations, their size, features and factors of agricultural development in them. The role of these enterprises in the production of agricultural products and the formation of an export-oriented agricultural economy is shown. Proposals for the development of large-scale agricultural production are justified.

2014 ◽  
Vol 7 (27) ◽  
pp. 334-347 ◽  
Author(s):  
Lujza Jurkovičová ◽  
Natalya Kubiniy ◽  
Viktoria V. Hotra

Abstract The article examines the current state of innovative agricultural development in Ukraine and determines the role of the state in the sphere of innovative development of the agricultural complex. It considers the most problematic characteristics and factors of the slowdown of innovative development of domestic agricultural enterprises. It also suggests measures that would promote the increase of innovative activity of agricultural enterprises.


Author(s):  
Olena KOVAL

The issues of accounting and information provision of management, state and social control over biological assets with genetically modified forms are considered. The method of constructing a separate account of the availability of genetically modified biological assets (GMBA) and operations on their transformations has been developed, ways of improving the quality of the P (S) "Biological Assets" and IAS 41 "Agriculture" have been identified, which lies in the rethinking of the role of agricultural activity for social and environmental and environmental factors of human development. The analysis of accounting standards has shown that in the content of P (S) "Biological Assets" and IAS 41 "Agriculture" there is no information on the procedure for the accounting and control of biological assets and agricultural products from GMOs. In connection with this, it is necessary to find an integrated approach to building a system of accounting for biological assets with genetically modified organisms, in view of increasing public requests for accounting information in the context of sustainable development. Since GMOs are the assets of all agricultural enterprises in the form of biological assets and agricultural products, for the "transparent" accounting of the enterprise it is necessary to reflect them as separate objects of accounting. Mandatory allocation of relevant analytical accounts leads to the introduction of additional articles on genetically modified biological assets in the accounting registers of accounting and statistical reporting. The accounting of biological assets with genetically modified organisms should ensure that accurate information is obtained about the quality and quantity of these assets, and the basis for their reliable assessment. More responsibly should be placed on the disclosure of information on genetically modified biological assets in the Notes to the Financial Statements. We suggest that the accumulated information on biological assets from GMOs be reflected in a separate section in section 16 entitled "Financial Results from Primary Acceptance and Marketing of Agricultural Products from GMOs and Additional Biological Assets with GMOs". The introduction of a separate section in the notes on genetically modified assets will allow obtaining the necessary operational information on these assets for management needs and for the state as a whole. Information on the biological assets of the enterprise and their biological transformations, as well as agricultural products, are reflected in the Form 50-s. "Basic economic indicators of agricultural enterprises". We consider it expedient to supplement it with another section, which will reflect the information on the composition of production and marketing of agricultural products from GMOs. The financial statements of agricultural enterprises require changes in the reflection of the reassessment of biological assets and information on the production and sale of genetically modified assets. Information on GMO biological assets is currently absent from P (S) "Biological Assets" and IAS 41, although it is significant both at the enterprise level and on the basis of the country as a whole. Therefore, we consider it expedient to supplement the contents of the provisions with the section "Environmental safety", which will specify the method of constructing a separate accounting for biological assets with GMOs. Solving the problems of accurately displaying information in accounting and reporting regarding genetically modified biological assets and their biological transformations requires the adoption of new, regulatory and legal decisions by the state. Taking into account the harmonization of Ukraine's legislation with the EU, this statement is quite logical. In this regard, we propose the standard of accounting for agricultural activities to be supplemented with the section "State support", which, in addition to the norms reflected in IAS 41, found a place and provisions to stimulate the production of biological assets and agricultural products without genetically modified organisms.From the above, we believe that at the state level, companies should be required to account for biological assets and agricultural products from GMOs in accounting and reporting. The real steps in this regard are to create, with the help of economic incentives (taxes, loans, privileges, etc.), state support to companies that provide true information on the availability of biological assets from GMOs, the quantity of GM products grown and markets for its sales. Consequently, taking into account the advantages and disadvantages of a new accounting of agricultural activity, having identified the problems of its application in practice, we propose to finalize P (S) 30 "Biological Assets". The revised standard will facilitate more realistic accounting in agriculture and achievement of higher end results of activities in order to ensure the management of reliable and truthful information about the results of activities. Improvement of P (S) 30 "Biological Assets" lies in the rethinking of the role of agricultural activity for social and environmental and environmental factors of human development. The issue of "State support" and "Environmental safety" require separate disclosure in agricultural sectoral standards. The world standardization of accounting and reporting of the production of genetically modified products is also very important


Author(s):  
Igor Sachovsky

Agriculture, for many reasons, can be considered one of the most important sectors of the economic complex of Ukraine. Its significance is determined, in our opinion, in particular by the dynamics of growth of agricultural production, which, in turn, depends on many, to some extent, important factors. In particular, how perfect is the state policy on the agro-industrial complex, especially in terms of regulating the pricing of basic agricultural products, to what extent the state policy on agricultural development takes into account the specifics of a region (area), including climatic conditions, the nature of historical production, the age structure of the population, its worldview, etc., that is, ultimately, to what extent the state policy to support agriculture meets the interests of the individual producer. All this is directly reflected in the growth (decrease?) rate of agricultural production, which determines the relevance of the study. The main, most important provisions of the article are: firstly, the statistical information provided in the proposed article on the specifics of agricultural production in Ukraine, its detail in terms of areas in a more generalized form can give a holistic, complete picture of its features in each of the regions of the country, which in some cases took place; secondly, in the direct context of the above, we consider it appropriate to highlight separately that despite all its ambiguity, the advantage of the above statistical material on the peculiarities of agricultural production in Ukraine in 2020 (2019) in absolute terms is that if needed it can significantly expand the range of necessary calculated information, on what, actually, the offered article was based also; thirdly, taking into account the above, however, different, one of the most important features of the proposed article is that the structure of agricultural production was analyzed in terms of production ratios of the main groups of producers of this type, which, as practice shows, were agricultural enterprises and farms of the population, and, emphasizing, in each of the regions of Ukraine; fourthly, perhaps not least, the significance of the analysis of the ratio of production volumes of the main groups of agricultural producers in Ukraine is enhanced by its detailing given their main subspecies, such as crop and livestock, which, in a sense, can be the basis for not only few more global and cognitive conclusions. Regarding the purely conclusions, one of the most important components of the article, we even consider it necessary to consider two of them separately: firstly, agriculture is an integral part of the national economic complex of Ukraine and the efficiency of its functioning can be one of the most important indicators of the level of economic development of the country as a whole; secondly, we believe that the efficiency of agricultural production both in Ukraine as a whole and, in particular, in its individual regions is determined not so much by optimizing the ratio of major groups of producers, which, as practice shows, were agricultural enterprises and households, how perfect the economic mechanism of functioning of each of them in particular.


2004 ◽  
Vol 3 (2) ◽  
pp. 279-305
Author(s):  
Natalie Hicks

AbstractThis article explores the role of district government in agricultural development in Vietnam's Long An province from 1954 to the present. It argues that it is only in the reform era that the district has begun to realise its potential as a 'transmission belt' between the higher authorities and the grassroots. Under the South Vietnamese regime and in the pre-reform era of the Socialist Republic of Vietnam, local initiative was stifled as policy was dictated from on high by central government, with disastrous consequences. In the reform era, district officials have been joined by 'associates of the state', such as agricultural extension officers, to develop innovative 'local' approaches to agricultural development. This has led to increased prosperity but also rising inequality. While the central government has been more willing to allow local experimentation under reform, its influence and interests are still felt, even at the district level. Most scholars emphasise a sharp break between pre-1975 and post-1975 Vietnam. By contrast, this article highlights the way in which there are important elements of continuity both between regimes and between the pre-reform and post-reform eras.


2021 ◽  
Author(s):  
Olha Shulha ◽  

The state and contradictions of the development of the agricultural sector of the national economy are investigated. Challenges at the micro-, macro- and global levels for the agricultural sector in the context of the COVID-19 pandemic have been identified. It is noted that the main problems for the domestic agricultural sector in a pandemic were: reducing the purchasing power of the population, limiting the functioning of agri-food markets during quarantine, complicating the logistics of agricultural products. It is established that changes in the markets of countries that are major importers of agricultural products from Ukraine (China, India, the EU, Turkey, Egypt) in a pandemic will have the greatest impact on the development of Ukraine’s agricultural sector. It is concluded that among all sectors of the national economy, agriculture is the least affected by quarantine restrictions. It is shown that small and medium-sized farms suffer the greatest losses in a pandemic. The tasks facing agricultural enterprises and the state in the conditions of a pandemic are determined. The strategic directions of agricultural policy in Ukraine are indicated.


2015 ◽  
Vol 64 (3) ◽  
pp. 501-531 ◽  
Author(s):  
Sandesh Sivakumaran

AbstractFollowing a large-scale disaster, such as a major earthquake, tsunami or cyclone, tens of thousands of persons are often displaced, suffer from food shortages and in need of medical assistance. In situations in which the State affected by the disaster does not meet the needs of the affected persons itself, humanitarian assistance from outside the State might be required. This article considers the role of consent to external humanitarian assistance on the part of the affected State. As there is no single overarching treaty in the area of humanitarian assistance in situations of disaster, the article explores the role of consent in the various disaster-specific, subject-specific and region-specific treaties as well as in the soft law instruments in the area. Although the instruments take seemingly different approaches to the subject, a common standard is identified, namely that consent on the part of the affected State is required before external assistance can be provided but that consent cannot be arbitrarily withheld. The article then goes on to give content to the arbitrary withholding standard, breaking it down into its substantive and procedural elements. These include the meaning of the term ‘arbitrary’; the requirement to provide a reason for the withholding of consent; legitimate grounds for withholding consent; and the actor that assesses the justification. Regard is had for State practice in the context of disasters as well as other areas of the law in which similar tests are used.


Objective. An analysis of the current state of the agricultural industry of the Siberian Federal District Methodology. The following methods were used: statistical, monographic, graphic. Results. The authors revealed that the main producers of agricultural products are agricultural organizations, followed by households (ranking second) and peasant farms (ranking third). Use in practice. The authors examined the dynamics of production of major crops and livestock, which subsequently can be included into the development programs for state support of agriculture. Originality. The paper emphasizes that an increase in agricultural production is possible through the use of intensive factors of production.


2019 ◽  
Vol 4 (4) ◽  
pp. 388-394
Author(s):  
Viktoriia Hmyria ◽  
Volodymyr Kucherenko

The purpose of this article is to study theoretical approaches to definition of economic essence and directions of economic security formation of agricultural enterprises at the region. Analysis of the theoretical aspects of the research object showed that currently there are different approaches to the economic security interpretation. It is considered as a process of meeting public needs, protection of the state national interests, the economic stability, the state of the national economy, in which the country provides its own sovereignty, a state of protection against a certain type of threats. Certain realities of a market economy require fundamentally new approaches to the formation and increase of efficiency of agrarian enterprises functioning, and thus ensure their economic security. In the context of the latest scientific dimensions, it has been found out that the economic security of agricultural enterprises is a complex of sophisticated branched processes, methods, tools, levers of influence on activity for the purpose of increasing the economic activity efficiency of entities. In this regard, there are many different opinions regarding the components of enterprises economic security. It is proved that the economic security of enterprises is characterized by certain features in the regional context of their formation and application to agricultural production. The proposed model Forsythe technology modernization of a regional mechanism of economic security at agricultural enterprises will allow to determine more efficiently the volume of investments, tax burden on the industry and crediting enterprises, depreciation deductions etc., which will effectively affect the activity of the enterprise, and hence ensure its basic – economic security. Keywords: economic security, agricultural enterprises, natural conditions, fixed assets, information security, financial security.


1979 ◽  
Vol 11 (2) ◽  
pp. 325-342 ◽  
Author(s):  
Steven Topik

The economic role of the Brazilian State has received much attention recently from economists. Those who have studied it generally assume that the State first became economically active on a large scale after 1930 when it fostered industrialization. They also assume, often implicitly, that politicians and bureaucrats have had a great deal of freedom of action in policy formulation and that greater state economic intervention increases national independence from foreign markets and capitalists.1


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