scholarly journals Specifics of organic crop production and it’s impact on accounting

2020 ◽  
Vol 11 (4) ◽  
Author(s):  
H. Umerova ◽  

In recent years, there has been a tendency for a rapid growth in organic crop production both in Ukraine and in the world. Due to the dynamic increase in organic production, crop production provides food security of the state, as well as becomes the template for creating new jobs in rural areas and remains a key budget-forming factor for the Ukraine’s gross domestic product’s growth. The purpose of the study is to analyze the state of organic crop production, disclose its specifics in order to effectively form accounting at agricultural enterprises in terms of the organic fertilizers’ reasonable cost breakdown. The article systematizes information on the development trends in organic crop production, compares the state of organic crop production in Ukraine with the world’s major economies, and forecasts the prospects for the organic production development in Ukraine until 2030. It has been determined that organic crop production is a competitive industry and is gradually developing. It has been established that organic crop production has the following organizational and technological characteristics: the production process is associated with biotransformation; the production cycle lasts for a year; the main production tool is agricultural land with organic status. It has been proven that these organizational and technological characteristics of organic crop production impact on accounting at agricultural enterprises. The study has analyzed the cost structure for organic crop production at agricultural enterprises in Kyiv region. It has been determined that the largest percentage in the crop production cost structure is occupied by the costs of fertilizers. It has been proven that this cost item needs to be breakdown when keeping records of costs for growing organic crop production in order to control them and obtain economic benefits for agricultural enterprises. The offered cost breakdown for organic fertilizers provides the information flows to control costs taking into account their worthiness, physical and chemical characteristics, analytical accounting, rational cost accounting and economic efficiency of organic crop production at agricultural enterprises.

2020 ◽  
pp. 48-59
Author(s):  
A.M. Agapkin

The state of the problem of processing agricultural waste as a newly forming industry for the disposal of such waste in conjunction with the development of the emerging industry of organic production and the market of organic fertilizers is considered. The issue is regarded in the interrelation of the regulatory, economic and technological components in their dynamics from the current state to the target (desired).


VUZF Review ◽  
2021 ◽  
Vol 6 (2) ◽  
pp. 42-49
Author(s):  
Nataliya Tanklevska ◽  
Vitalina Yarmolenko

The article is aimed at identifying modern features of insurance in the agricultural sector of the Ukrainian economy and defining the factors of influence on the agricultural insurance market. The article discloses interpretation of the terms of «insurance» and «agricultural insurance» and also presents the types of possible risks arising in the activities of agricultural enterprises. The performance indicators of leading insurance companies in the field of agricultural insurance are analyzed. The current state and dynamics of insurance of agricultural risks, which arise both in the field of crop production and in livestock, are researched. This will allow predicting the future prospects of the market for insurance services and products, as well as finding possible optimal ways to solve the problems of product insurance, faced by the agricultural producers. The main factors influencing the efficiency of the insurance market in the agricultural insurance sector are allocated. The basic principles of insurance of agricultural products with the State support are analyzed. It is defined that the further development of agricultural insurance should be directed towards creating a profitable and safe environment for all participants in the agricultural market, which provides for the distribution of risks between agricultural producers, processing enterprises, banks, insurance companies and the State. The agricultural insurance of risks creates possibilities for advantageous harmonizing the interests of participants in the agricultural insurance market and the State as a party whose first priority is to ensure stable economic growth.


2020 ◽  
Vol 154 ◽  
pp. 01007
Author(s):  
Oleg Kucher ◽  
Liliia Prokopchuk

The article considers the state and prospects of bioenergetics development in the context of rationalization of the use of available natural resource potential of Ukraine. It is determined that one of the most perspective renewable energy sources is biomass, the main component of which is by-product of plant growing. It is noted that the use of by-products of crop production for receiving heat energy is a rational way to utilize their surpluses that are not used for other purposes of agriculture. The existing resource potential of this agricultural biomass and source of its obtainment were characterized. An estimation of the potential of this type of biomass up to 2025, which can be used for thermal power engineering was made. It was noted that the effective use of biomass potential of agricultural enterprises is possible in case of creation of the appropriate mechanism, a set of management decisions aimed at solving the energy issue. The structure of the formation of the economic model of the influence of factors on the state of the use of by-products of crop production in thermal power engineering was proposed.


2020 ◽  
Vol 182 (3-4) ◽  
pp. 90-105
Author(s):  
Oleksandr Kuzmenko ◽  
◽  
Iryna Semenchuk ◽  
Viktor Pohromskyi ◽  
◽  
...  

The leading regions of Ukraine’s agricultural production are the most eye-catching for attracting foreign investments, introducing innovative technologies and entering international markets. Research of the main factors, characteristics and experience which determine the agricultural guidance of the regions provide information to the potential investors for the accomplishment of investment and innovation programs, identify problems and ways to solve them for further expansion of the agricultural sector. The study applied the method of estimating the level of agricultural production in terms of gross agricultural output per one person of the rural population (GAO per one person of the rural population). The evaluation of the leadership of agricultural production in the regional aspect was carried out on the basis of the Ukraine’s regional allotment into three groups, formed by the ranges of the ratio of GAO per one person of the rural population to its average value in Ukraine. A group of regional leaders from 15 oblasts (regions) that form the leading agricultural district (Vinnytsia, Dnipropetrovsk, Donetsk, Zhytomyr, Zaporizhzhia, Kyiv, Kirovohrad, Mykolaiv, Poltava, Sumy, Kharkiv, Kherson, Khmelnytsky, Cherkasy, Chernihiv) has been established. In these oblasts, agricultural products worth UAH 525298.1 million are produced. (77.1% of the volume in Ukraine), is sold for export for USD 8181.0 million (40.3% of Ukraine’s agricultural exports). It is determined that in the leading district the area of agricultural lands is 27.2 million hectares, 82.7% of which are arable lands of fertile chernozem. The structure of production has changed towards crop production, the most profitable and export-oriented one. The rural population has shrunk to 7.1 million, reducing its labor potential. More than 77% of agricultural machinery is concentrated in the district, but this is on the background of its overall reduction by 3.5 times or even more (in 2019 compared with 1990). The main problems in land use are: high degree of plowing of agricultural lands (the highest in five oblasts reaches 81.5-88.1%), violation of the system of scientifically justified crop rotations, insignificant application of organic fertilizers (0.1-1.3 t/ha), which intensifies soil degradation processes. Investments in the leading agricultural district of 15 oblasts amount to UAH 45.3 billion, or 77.3% of the total volume in Ukraine, but their main part (65.4%) is own funds of enterprises and organizations and only 0.7% are the funds of foreign investors. The influence of farms’ categorical factors and the scale of commodity production on certain types of products is analyzed and a significant influence on the leadership of large agricultural associations (agricultural holdings) is revealed. The system of internal and external factors influencing the leadership of the regions is generalized in our study. The measures of the state agrarian policy should be intended to transition to production of products with high added value, optimization of land use system, improvement of investment climate, rendering of the state help to agrarian producers, development of infrastructure and system of logistics, information and legal support of agrarian export, introduction of innovative technologies in the field of decision making in farming.


2020 ◽  
Vol 10 (8) ◽  
pp. 1538-1552
Author(s):  
A.P. Nesmyslenov ◽  

The article examines methodological approaches to assessing the competitiveness (efficiency) of directions for the developing organic production based on current ideas of agricultural scientific thought about sustainable development, with the use of existing foreign experience, as well as to substantiating and formulating conceptual proposals for developing the particular regional market. The article analyzes the situation, approaches and possibilities of regulating the production of organic plant growing in foreign countries, and the implementation of positive experience with enactment of the Law of the Russian Federation “On organic products and on amendments to certain legislative acts of the Russian Federation” and adhering to the requirements of the interstate standard GOST 33980-2016 “Organic products. Rules for production, processing, labeling and sale”, as well as scientific substantiation of conceptual proposals for the future development of production and the functioning of the market for these products. The process of forming a system of organic crop production (farming) is considered as an integral element in the agro-industrial system of the region and the country. The fundamental principles are the development and implementation of incentives for the production of organic products that ensure the environmental food safety. The specific directions and rates of subsidies used to stimulate the development of organic crop production and the possibility of their application in the region were also investigated, applied in the implementation of the program in the Austrian Republic “ÖPUL”. The structure of agricultural production in the region demonstrates the high economic potential of citizens’ private households in organic farming. An assessment of the productivity of cultivation of major crops in the region by categories of farms has been carried out. The advantages of small-scale farming in the development of organic crop production are confirmed by the studied experience of the Republic of Austria.


2021 ◽  
Vol 12 (1) ◽  
Author(s):  
Hafurova Olena ◽  
◽  
Psuturi Beka ◽  

The article is devoted to the analysis of legislation, also legal doctrine in the sphere of the organic crop production. The authors dwell on the analysis of the provisions of Ukraian Laws of September 3, 2013 «On production and circulation of organic agricultural products and raw materials» and July 10, 2018 «On basic principles and requirements for organic production, circulation and labeling of organic products».They indicate positive and negative characteristics of these Laws and note that the legislation in thein the sphere of organic production of agricultural crop products is in the process of formation and needs further improvement, including the requirements of EU legislation. Given the fact that in the scientific literature organic crop production is considered as an integral part of organic production, without disclosing its special features, special attention is paid to the definition of the features of the first type of activity.An analysis of Ukrainian legislation allows the authors to conclude that the concept of organic crop production includes not only crop production as a traditional branch of agricultural production, but also the procurement of such organic objects of the plant world as wild plants, algae and mushrooms. This indicates about impossibility of reducing this activity exclusively to organic farming. Keywords: organic production, organic crop production, plant growing, food security, agriculture, agricultural products, food quality


2019 ◽  
pp. 57-63
Author(s):  
Ivan Svynous ◽  
Olesia Havryk ◽  
Valentyna Byba

Purpose. The aim of the article is the development of theoretical approaches and practical recommendations for substantiation of instruments for improving the reproductive processes of land by agricultural enterprises. Methodology of research. Abstract and logical, computational, constructive and optimization methods are used to solve these problems, in particular in substantiation of directions of improvement of reproductive processes of agricultural lands and formation of rational organizational and economic conditions for reproduction of elements of MTB of agricultural enterprises. Findings. It has been proved that the No-Till farming system is effective in reproducing the fertility of land resources, which is not plowed, and the surface of the earth is covered with a layer of specially crushed plant residues - mulch residues (mulch). The main advantages of using zero tillage include: saving resources - fuel, labour, time, reducing depreciation costs; reducing the complexity of the technological process; restoration and preservation of the fertile soil layer - reduction or complete prevention of soil erosion; moisture accumulation in the soil, which is especially important in the conditions of the Steppe zone, and, accordingly, a noticeable decrease in the dependence of the crop on weather conditions; increasing crop yields due to the above factors. Originality. The scientific approach to the reproduction of land resources in agricultural enterprises is proposed, which is based on a set of organizational and economic instruments of socially responsible conduct of activity, in particular: the motivation of agricultural producers to introduce organic fertilizers, the introduction of the No-till system, the development of organic production, which will enhance the agricultural production. Practical value. The necessity of improvement of the program of state support of organic producers is proved on the basis of forecasting: compensation of costs for development of systems of management of organic production of agricultural production, costs in the transition period to organic production, partial compensation of costs for the use of organic fertilizers, costs for the use of plant protection products, costs for expertise organic products. It is now important to ensure that agro-technical measures are taken to restore the fertility of land resources through co-financing by agricultural enterprises, united territorial communities and the state. An effective factor, although indirectly influencing the increase in fertility of agricultural land, is the dissemination of knowledge about modern resource-saving technologies that can be provided through advisory services. Key words: material and technical base; agricultural enterprise; fertility; organic production; agricultural lands.


2018 ◽  
Vol 9 (1) ◽  
pp. 5 ◽  
Author(s):  
Anatoly M. BONDARENKO ◽  
Edward I. LIPKOVICH ◽  
Lyudmila S. KACHANOVA

Food security of the state is based on the progressive development of the agrarian sector by improving the profitability of its branches. The growth of profitability of the crop sector is possible while building soil fertility by using organic fertilizers. The purpose of the study is to form the aspects of implementation and approaches to the control of the process of organic fertilizers application and to identify their economic substance as a theoretical base in the current conditions of organizational and economic development and management in the agricultural sector. In order to improve the production process management and use of organic fertilizers in the agrarian sector a hierarchical system of resource and product models to optimize production and transportation of organic fertilizers has been developed. The system of resource and product models gives an opportunity to create a strategy of accommodation the technological platforms for the processing organic waste, to optimize transport costs at different levels of the hierarchy of the system implementation, to form a set of measures to increase the level of providing agricultural areas with organics. All this tends to increase the profitability of the crop production branch. To substantiate the effectiveness of the proposed measures to improve the process control of organic fertilizers application divergent forecast scenarios, such as regulatory and extrapolatory (which is subdivided into extrapolatory-inertial and extrapolatory-integrational) have been developed, the consistency of the extrapolatory-integrational forecast scenario has been proved. The designed forecast scenarios are recommended for implementation at various levels of control of technological processes in the agricultural sector, from an economic entity to the state level, using a closed loop process control of the technological processes of production and use of organic fertilizers based on resource and product models.


Author(s):  
Viktor Mushenok

The article considers the existing mechanisms of legal regulation of the impact of agricultural activities on the environment, as well as the preservation of natural resources necessary to ensure quantitative and qualitative employment in crop production and animal husbandry in agriculture. The position that the quality and level of development of agricultural production directly depends on the state of natural resources is confirmed. The generalization is made that the development of special legal regulation of greening of the norms of the domestic agrarian legislation at obvious strengthening of influence on environment of negative influence of processes of agricultural production does not lose urgency. The following proposals for improving certain provisions of the Law of Ukraine «On the Basic Principles (Strategy) of the State Environmental Policy of Ukraine for the period up to 2030» are provided. Legislative consolidation of measures is proposed: reduction of negative impact on the environment of the results of intensification of processes in agriculture; technological development of agricultural production in the field of crop production through the introduction of technologies for biologization (greening) of agriculture and ensuring the production of organic agricultural products; increasing the productivity of arable land and obtaining high and stable yields of the crop industry, provided that sufficient doses of mineral and organic fertilizers, etc. Defined as a prospect for further research – the study and borrowing from domestic legislation of best practices of legal regulation of agricultural relations in the European Union.


Agronomy ◽  
2020 ◽  
Vol 10 (8) ◽  
pp. 1130
Author(s):  
Anna Maria Gajda ◽  
Ewa Antonina Czyż ◽  
Aleksandra Ukalska-Jaruga

In many areas, organic crop production systems have been shown to contribute to maintaining good soil condition. The organic production system has been recommended as an alternative to conventional agriculture. However, in order to recommend this practice in new regions, it is necessary to obtain information about its effects and consequences in local environmental conditions. The research was completed during 2016–2018 in Osiny (Lublin region, Poland) on a field experiment established 26 years previously in a Haplic Luvisol soil. The research was aimed at comparing the effects of long-term use of tilled soil with organic (ORG) and conventional (CON) crop production systems with those in non-tilled soil under permanent grass (PRG) as a control. This comparison was done on the basis of changes in the values of soil properties as follows: Total porosity (TP), total organic matter (OM), particulate organic matter (POM), humic substances (HS), water-extractable carbon (WEC), microbial biomass carbon pool (MBC) and dehydrogenase activity (DH). Soil samples were collected from experimental fields (each treatment 1 ha) under winter wheat and permanent grass each year from 0–5, 5–10, 15–20 and 30–35 cm depths. Over the three year study period, it was found that permanent grass and the organic crop production system contributed to increased soil OM, POM, HS, WEC and MBC contents and DH activity compared to the CON system, especially in the top soil layer, 0–5 cm. To obtain a clearer picture of soil quality change our study examined for the first time the metabolic potential index (MPI) as a ratio of dehydrogenase activity to the soluble organic carbon content. The MPI values confirmed the increase of metabolism in ORG soil as a consequence of management practices compared with CON soil. The obtained correlations showed strong mutual relationships within properties of the heterogeneous soil complex. The results show the positive effects of the ORG management system causing soil condition improvement which is based on organic fertilization, enriching the soil with a large amount of plant residues in creating positive changes in the soil quality in contrast to the CON system.


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