scholarly journals Improvement of state support for agricultural enterprises

2017 ◽  
Vol 10 (3) ◽  
pp. 27-35 ◽  
Author(s):  
L. Petryshyn ◽  
Keyword(s):  
State Support ◽  
Agricultural Enterprises

scholarly journals DIRECTIONS OF DEVELOPMENT OF MECHANISMS FOR STATE SUPPORT OF REGIONAL INNOVATIVE PROJECTS

2020 ◽  
Vol 8 (2) ◽  
pp. 26-30
Author(s):  
Svetlana Pryaluhina ◽  
Tat'yana Agapova
Keyword(s):  
Risk Management ◽  
Risk Reduction ◽  
Agricultural Sector ◽  
Innovation Policy ◽  
State Support ◽  
Agricultural Enterprises ◽  
Agriculture Risk

The article is devoted to the study and development of mechanisms of state support for innovative projects in the region's agriculture. Risk management methods for risk reduction by agricultural enterprises are indicated. Measures are proposed to improve the innovation policy of the agricultural sector.

scholarly journals THE AREAS OF STATE SUPPORT FOR AGRICULTURAL ENTERPRISES

Agrosvit ◽  
2020 ◽  
pp. 75
Author(s):  
M. Mysevych ◽  
V. Khodakyvskyy ◽  
A. Makarenko ◽  
O. Pavlyuk
Keyword(s):  
State Support ◽  
Agricultural Enterprises

scholarly journals INVESTMENTS AS A MEANS OF REPRODUCING OF THE MATERIAL AND TECHNICAL BASE OF AGRICULTURAL ENTERPRISES

2020 ◽  
pp. 146-154
Author(s):  
Nadiya Svynous
Keyword(s):  
Rural Areas ◽  
Financial Stability ◽  
Agricultural Land ◽  
Corporate Sector ◽  
State Support ◽  
Agricultural Producers ◽  
Investment Activity ◽  
Agricultural Enterprises ◽  
Technical Base ◽  
Fixed Assets

Introduction. The processes of reproduction of MTB of agricultural producers are determined by a number of internal and external factors, among which are the following: opportunities for the formation of investment resources from external and internal sources of funding; effectiveness of state support; organization of production activities, which focuses on resource conservation; size and specialization of the enterprise; financial stability; efficiency of production activity; product competitiveness; investment activity; productivity of technical means, their physical and moral wear and tear; perception of innovations. Methods. The methodological basis of the study is a dialectical method of cognition, a systematic approach to the study of economic phenomena. The tasks are solved using the following methods: abstract and logical (in formulating theoretical generalizations and conclusions); monographic (reflecting the processes of formation of the material and technical base of agricultural enterprises in the dynamics); statistical analysis (to assess the movement of the active part of non-current assets of farms in the corporate sector of the agricultural economy). The reliability of the obtained results, conclusions and proposals is confirmed by the calculations and a significant amount of empirical material presented in the work. Results. It is established that the main problems of deterioration of material and technical condition of fixed assets in agriculture are: low investment activity of agricultural producers; insufficient volumes and miscalculations in the targeting of state support for the renewal of fixed assets of agriculture for small and medium-sized farms in rural areas; imperfect agricultural leasing; no indexation of the book value of fixed assets of agricultural enterprises. Discussion. In the conditions of further development of investment activity of farms of the corporate sector of agrarian economy there is a necessity to make capital investments in acquisition of agricultural lands. In this connection the priority tasks of scientific research are: development of methodical approaches transactions for the purchase and sale of agricultural land and their reflection in the financial statements. Keywords: investment, material and technical base, agricultural enterprise, technical means, state support.

scholarly journals Strategic directions of pig breeding development in Ukraine

2021 ◽  
pp. 20-27
Author(s):  
Iuliia Samoilyk ◽  
Vitalii Lavruk ◽  
Marat Ibatullin
Keyword(s):  
Production Process ◽  
Production Efficiency ◽  
Economic Research ◽  
Constructive Method ◽  
State Support ◽  
Resource Saving ◽  
Competitive Position ◽  
Pig Production ◽  
Agricultural Enterprises ◽  
The Impact

Purpose. The aim of the article is the development of scientifically substantiated proposals for state support of pig production in Ukraine, which will meet the needs of the domestic market and increase exports. Methodology of research. During the research, general scientific and special methods of economic research were used, in particular: system approach - in studying the connections between phenomena and processes in the system of ensuring the effective development of pig breeding; grouping - to determine the impact of various factors on the level of efficiency of pig production and its quality; comparative - to compare economic processes in pork production in different time periods in order to identify the cause-and-effect relationship; dialectical, abstract and logical - in the implementation of theoretical generalizations, the formation of conclusions. The calculation and constructive method was used in determining the strategic priorities for the development of pig production in agricultural enterprises, substantiation of instruments of state support for pig production. Findings. It is established that the strategic priority of pig production is the introduction of environmentally friendly resource-saving technologies for keeping and feeding pigs, intensive use of the breeding herd and new biotechnological techniques to improve the viability of piglets, energy saving and energy efficiency programs, farm biosafety. Originality. Methodological approaches to substantiation of assessment of potential opportunities of agricultural enterprises in improving the efficiency of pig production and, accordingly, strengthening their market position by calculating an integrated indicator, which includes: market share in the structure of sales, production and livestock, cost indices, profitability, prices, specialization, productivity of pigs, on the basis of which the following groups are distinguished: leaders, enterprises with a strong competitive position, with a weak competitive position, outsiders. Practical value. The results of grouping enterprises on the basis of the calculation of the integrated indicator can be the basis for making management decisions to improve the efficiency of enterprises as a whole. Thus, agricultural enterprises producing pig products with a weak competitive position can increase production efficiency and strengthen their position, provided appropriate technological modernization of the production process, attracting investment in creating their own processing facilities and branded trade, development of organic pigs, as well as integration with meat processing enterprises, trade establishments. Achieving effective pig farming in outsider agricultural enterprises is possible under the condition of technical re-equipment of the production process on an innovative basis, reduction of the cost level due to internal reserves, exit from business; merger with a more powerful competitor. Key words: pig breeding, state support, integrated assessment, agricultural enterprise, competitiveness.

scholarly journals BIOLOGICAL ASSETS IN ACCOUNTING: PROBLEMATIC ASPECTS

2019 ◽  
pp. 112-121
Author(s):  
Olena KOVAL
Keyword(s):  
Genetically Modified Organisms ◽  
Genetically Modified ◽  
Financial Statements ◽  
Environmental Safety ◽  
The State ◽  
Agricultural Products ◽  
Agricultural Activity ◽  
State Support ◽  
Agricultural Enterprises

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

scholarly journals Grant support for the development of peasant farms: the experience of the Trans-Baikal Territory and key problems

2022 ◽  
Vol 962 (1) ◽  
pp. 012004
Author(s):  
A M Alekseev
Keyword(s):  
Rural Areas ◽  
Large Scale ◽  
Animal Husbandry ◽  
State Support ◽  
Agricultural Enterprises ◽  
Current State ◽  
Grant Support ◽  
The Status ◽  
Priority Direction ◽  
The Government

Abstract The article considers the current state of small and medium-sized businesses in rural areas of the Trans-Baikal Territory. In the region, the largest share of agricultural products produced falls on the personal subsidiary farms, while there is a destruction of large-scale commodity production, evidenced by a decrease in the number of agricultural enterprises and organizations. Presently, the Government of the Trans-Baikal Territory is interested in transforming personal subsidiary farms into the status of peasant farms, since they are able to ensure more efficient functioning of small forms of farms. Special attention is paid to the state support of small farms in the region. In the course of the study, the problems of the effectiveness of the use of state support for small forms of management were identified. The priority direction of state support is grant subsidization of peasant farms, while the distribution of grants in the context of municipal districts of the region is uneven. In general, the mechanism of grant support for peasant farms is effective only for areas of the region where animal husbandry traditionally constitutes the basis of agriculture. There are also problems associated with excessive requirements for obtaining grants and insufficient consulting assistance from potential grantees.

Fiscal subsidies and their impact on the efficiency of agricultural enterprises of Trans-Urals Region

2020 ◽  
Vol 13 (1) ◽  
pp. 37-49
Author(s):  
T.N. Medvedeva ◽  
V.M. Sharapova ◽  
E.A. Farvazova
Keyword(s):  
Sustainable Development ◽  
Agricultural Sector ◽  
Systems Approach ◽  
Government Support ◽  
Industrial Complex ◽  
State Support ◽  
Agricultural Industry ◽  
Agricultural Enterprises ◽  
Rural Producers ◽  
The Impact

Subject. State-sponsored activities to the agro-industrial complex have a significant impact on the performance of rural producers and contribute to their sustainable development. The targeted State support, including the direct budget financing, is not allocated to all economic entities. This leads to large differences in profitability of enterprises, and has a negative effect on the functioning of the entire agricultural industry of the region. It is the improvement of the mechanism of fair distribution of budget funds, both at the federal and regional levels, that may affect the efficiency of agricultural production. Objectives. The study aims to assess the system of State support to rural producers of the Kurgan Oblast, and its impact on sustainable development of the agricultural sector of regional economy, to determine the role of individual factors in calculating an integrated measure of budget efficiency. Methods. The study employs the principle of systems approach, as well as a set of such methods as abstract-logical, grouping, comparison, economic-statistical, and graphic. Results. We analyze the impact of investments on the development of the entire agricultural industry, as well as budget financing of agricultural farms. Agricultural enterprises have been grouped by budget subsidy, including by legal corporate form. Conclusions. We improved the methodology for assessing the effectiveness of government support, based on the calculation of integral indicator, through the inclusion of additional coefficients that reflect the social, insurance and credit efficiency of budget financing.

Effectiveness of State Support for Regional Agriculture

2020 ◽  
pp. 36-41
Author(s):  
E.A. Klimentova ◽  
◽  
A.A. Dubovitskiy ◽  
Keyword(s):  
Soil Fertility ◽  
Rural Population ◽  
Raw Materials ◽  
Agricultural Products ◽  
State Support ◽  
Agricultural Enterprises ◽  
Self Sufficiency ◽  
Drastic Increase ◽  
The Moment ◽  
Destructive Factor

The article analyzes the effectiveness of measures of state support for regional agricultural enterprises. Special attention is paid to the study of the level of achievement of the stated goals of the State program for the development of agriculture and regulation of markets for agricultural products, raw materials and food in the Tambov region. It was revealed that it was not possible to achieve all the goals set at the moment. There has not yet been a drastic increase in the level of self-sufficiency of the region with many basic food products and the level of economic availability of food. In the region, a serious decline in soil fertility continues and the problem of employment of the rural population has not been fully resolved. A destructive factor in the implementation of goals is that many of them are “blurred”, and some of them do not have any means of evaluation, i.e., target indicators and indexes. Based on the analysis, the authors developed proposals for clarifying the stated goals in terms of specificity and feasibility, linking the goals with the implementation of specific program-target and project tools, and assigning appropriate indicators (indexes) to each of them.

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