scholarly journals Improvement of accounting and analytical providing of capital investments in agricultural enterprises

Ekonomika APK ◽  
2020 ◽  
Vol 308 (6) ◽  
pp. 122-130
Author(s):  
Natalia Serhieieva
Keyword(s):  
Financial Reporting ◽  
International Standards ◽  
Practical Significance ◽  
Capital Investments ◽  
Record Keeping ◽  
Agricultural Enterprises ◽  
Fixed Assets ◽  
Analysis And Synthesis ◽  
Logical Method

The purpose of the article is to improve the methodological approaches and principles of accounting and analytical support to determine the need for capital investments for the renewal of fixed assets. Research methods. The methods of analysis and synthesis were used for development of model of the registration-analytical providing for determination of requirement in capital investments. An abstractly-logical method was used for generalization and forming of conclusions. Research results. The analysis of international standards is carried out and normatively legal acts in relation to the account of capital investments. Approaches are generalized in relation to the reflection of information about capital investments on the accounts of record-keeping and in the financial reporting. The algorithm of determination of requirement is worked out in capital investments. The analysis of normative legal acts for the presence of criteria of the boundary between period. Scientific novelty. The model of the registration-analytical providing offers for determination of requirement in the capital investments of agricultural enterprises on updating of the fixed productive assets taking into account their branch features. The methods of reflection are improved in an account and accounting of depreciation of object, got in the financial leasing and operations on the reinvestment of profit. Practical significance. The worked out model will allow representing correctly a requirement in capital investments, that will assist the increase of production capacities and planning of charges on updating of the fixed assets. Tabl.: 3. Figs.: 2. Refs.: 17.

scholarly journals КОНЦЕПТУАЛЬНО-КРИТЕРІАЛЬНИЙ ПІДХІД ДО ЗАБЕЗПЕЧЕННЯ КОНКУРЕНТОСПРОМОЖНОСТІ АПК ПІВНІЧНОГО РЕГІОНУ

2019 ◽  
pp. 90-99
Author(s):  
А. А. Мустафаев
Keyword(s):  
Systems Approach ◽  
Practical Significance ◽  
High Tech ◽  
Industrial Complex ◽  
Integrated Education ◽  
The Sustainable Development ◽  
Agricultural Enterprises ◽  
Analysis And Synthesis ◽  
Logical Method ◽  
The Republic

Formulation of the problem. One of the key objectives of the sustainable development of the agro-industrial complex of the Republic of Komi is the development of a conceptual framework to increase its competitiveness in a market economy. The purpose of the research is to develop the theoretical and methodological foundations of the competitiveness of the regional agro-industrial complex. The main practical task is the transfer of agricultural enterprises to a high-tech industrial and intellectual basis. The object of the research is the assessment of the competitiveness of the agro-industrial complex of the region, taking into account its sectoral and territorial features and integration motives. The methods used of the research: scientific abstraction, analysis and synthesis, systems approach, historical and logical method, observation, information technology. The hypothesis of the research is the possibility of ensuring the high competitiveness of the agro-industrial complex for the future through the solution of the strategic tasks of its operation. The statement of basic materials. The principles of increasing the competitiveness of the agro-industrial complex of the region are outlined in its main directions and tasks. Given the weak financial and economic state of small and medium-sized enterprises, it was proposed to create large integrated education with significant competitive advantages. Originality and practical significance of the research in the fact that competitiveness is seen as a key economic category capable of characterizing the positive and negative aspects of the life of the agro-industrial complex. Conclusions of the research are to ensure the expanded reproduction of the regional agro-industrial complex, the production and sale of more attractive goods to consumers, to achieve high competitiveness of the regional agro-industrial complex, to strengthen market positions in terms of quality and price characteristics of commercial products.

scholarly journals Investment potential of the agrarian sector of economy of Ukraine: formation and development

Ekonomika APK ◽  
2020 ◽  
Vol 308 (6) ◽  
pp. 49-58
Author(s):  
Tetiana Matsybora
Keyword(s):  
Agricultural Sector ◽  
Value Added ◽  
Practical Significance ◽  
Investment Efficiency ◽  
Capital Investments ◽  
Investment Activity ◽  
Agricultural Enterprises ◽  
Gross Value Added ◽  
Analysis And Synthesis ◽  
State Programs

The purpose of the article is to assess the investment potential of the national agricultural sector of the economy and the potential of its development (potential volumes of gross value added, taking into account the real level of investment efficiency) in the conditions of revitalization of investment activity of agricultural enterprises through expansion of their credit and investment potential. Research methods. Methods: dialectical method of scientific cognition, analysis and synthesis, systemic generalization (generalization of definition approaches to the definition of the investment potential of agricultural enterprises and the formation of conclusions), methods of abstraction, comparison and imaginary experiment (in assessing the investment potential of capital investments and potential gross value added in agriculture, forestry and fisheries, taking into account the actual level of investment efficiency). Research results. The approaches to determining the essence of the category «investment potential» are substantiated and the investment potential of the national agricultural sector of the economy is assessed. The potential volumes of gross value added of products in agriculture, forestry and fisheries into account the actual level of investment efficiency in the conditions of credit and investment potential expansion are calculated. Scientific novelty. Based on the generalization of approaches to determining the investment potential of agricultural enterprises, the principles of formation and development of investment potential of the agricultural sector of the economy by expanding the credit component are substantiated. Practical significance. Conclusions, suggestions and practical recommendations can be used in the formation of investment programs and projects in agriculture and the development of state programs for the development of the agricultural sector of the economy of Ukraine. Tabl.: 1. Figs.: 5. Refs.: 14.

scholarly journals Organizational and structural aspects of the formation of the economic efficiency of agricultural enterprises

Ekonomika APK ◽  
2020 ◽  
Vol 310 (8) ◽  
pp. 98-106
Author(s):  
Yuliia Okhota
Keyword(s):  
Economic Efficiency ◽  
Structural Changes ◽  
Practical Significance ◽  
Scientific Methods ◽  
Agricultural Enterprises ◽  
Analysis And Synthesis ◽  
The Status ◽  
Logical Method ◽  
General Scientific ◽  
Structural Aspects

The purpose of the article is to characterize the organizational and structural aspects of the formation of economic efficiency of agricultural enterprises. Research methods. General scientific methods were used during the research - analysis and synthesis (to identify the links between the factors of formation of economic efficiency of agricultural enterprises, as well as to assess the status unifying effects of its formation); induction (for the implementation of theoretical conclusions about the patterns of causation of organizational and structural changes and the results of economic activity of enterprises); comparison (to compare the dynamics of changes in the structural composition of enterprises in the process of economic reform, as well as the financial efficiency of their activities); abstract-logical method (for structuring the factors and effects of the formation of economic efficiency of agricultural enterprises). Research results. The organizational and structural aspects of the formation of economic efficiency of agricultural enterprises as a representation of their system, as well as individual businesses are substantiated and disclosed. Scientific novelty. Based on the systematization of empirical data on the development of agricultural enterprises, it was identified modern features of the formation of economic efficiency, its organizational and structural aspects with estimates of the enterprises size and their regional specifics of efficiency. Practical significance. The obtained results have an applied, methodological orientation and provide an opportunity to justify management decisions in the development of agricultural enterprises depending on the size and taking into account the organizational form. Tabl.: 4. Refs.: 18.

scholarly journals Evaluation of enterprise’s fixed equipment using efficiency

2019 ◽  
pp. 6-8
Author(s):  
Inna BERZHANIR ◽  
Tetiana YASHCHUK
Keyword(s):  
Systems Approach ◽  
Visual Image ◽  
Economic Incentives ◽  
Agricultural Enterprises ◽  
Fixed Assets ◽  
Analysis And Synthesis ◽  
Approach Method ◽  
General Scientific ◽  
The Subject ◽  
Methodological Aspects

It is established that the stable development of the Ukrainian economy is connected not only with the need to deepen market reforms, but also with the urgent needs for a substantial renovation of fixed assets on an innovative basis. The subject of the study is the theoretical and methodological aspects of the assessing the effectiveness of the use of fixed assets of the enterprise. The subject of the study is the theoretical and methodological aspects of assessing the effectiveness of the use of fixed assets of the enterprise. In the course of the research, the main general scientific and special methods of the research were used, such as: the method of analysis, the scientific abstraction method and the generalization method – when determining the directions the conceptual framework improvement; the systems approach method in order to determine the essence of the process of the fixed assets reproduction; the grouping method – to improve the classification of factors that influence the process of fixed assets reproduction of the enterprise; the methods of analysis and synthesis – to assess the effectiveness of methods of financing the fixed assets reproduction of the enterprise; the graphic method – for the visual image of research results etc. The efficiency of using fixed assets of the enterprise is investigated, and the directions of its increase are substantiated. The factors influencing the process of fixed assets reproduction of the agricultural enterprises are systematized in particular: reducing the number of inactive equipment, decommissioning inefficient and quickly involving unidentified equipment, improving the quality of repair equipment of fixed assets and modernizing existing equipment, as well as economic incentives for the rational use of fixed assets funds. It has been established that the assessment of the movement of fixed assets is based on the coefficients of retirement, receipt and updating of fixed assets, which to some extent depend on the species, technological and other types of structures of fixed assets of the enterprise. As a result of the study, it was found that one of the main factors in the development and functioning of agricultural enterprises in a market economy is the study of the level of influence of the security of fixed assets on the efficiency of managing agricultural enterprises. The necessity of substantiation of the efficiency of the leasing and credit sources use for the fixed assets reproduction of the enterprise is determined.

Implementation of Federal Accounting Standards – Capital Investments and Fixed Assets – in the internal rules of accounting for fixed assets

2021 ◽  
Vol 22 (10) ◽  
pp. 1188-1204
Author(s):  
Ol’ga M. KUPRYUSHINA ◽  
Rimma R. RAKHMATULINA
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Financial Accounting ◽  
International Financial Reporting Standards ◽  
Capital Investments ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Fixed Assets ◽  
Federal Standard ◽  
Commercial Organizations

Subject. This article discusses the issues related to the reflection of capital investments and fixed assets in the accounting (financial) statements of economic entities during the transition to the new domestic (Russian) accounting standards – Fixed Assets and Capital Investments. Objectives. The article aims to reveal the consequences of changes in the current practice of accounting for fixed assets and capital investments in the internal rules of commercial organizations. Methods. For the study, we used the methods of generalization, comparison, primary observation, cost measurement, and grouping. Federal Accounting Standards and International Financial Reporting Standards were the basis for methodological justification of changes in the accounting practice of transactions with fixed assets and capital investments. Results. We offer certain records to reflect information on capital investments in the transition to the new Federal Standard – Capital Investments in accounts. We also offer a procedure for classifying low-value fixed assets in the inter-reporting period and a correspondence of accounts reflecting impairment loss on fixed assets. Conclusions and Relevance. The procedure for convergence of domestic accounting standards with International Financial Reporting Standards necessitates the introduction of significant changes in the process of reflecting transactions with fixed assets and capital investments. The modified procedure for reflecting records for accounting for capital investments, low-value fixed assets, losses from impairment of fixed assets in the intra-company rules for accounting for economic entities becomes relevant. The results of the study can be used when accounting for transactions with fixed assets and capital investments of commercial organizations in the practice of financial accounting.

Concept of Growth of Capital Investments of Agricultural Enterprises in Russia

2018 ◽  
Vol 6 (3) ◽  
pp. 23-28
Author(s):  
М. Мишина ◽  
M. Mishina
Keyword(s):  
Scientific Work ◽  
Central Place ◽  
Capital Investments ◽  
Agricultural Enterprises ◽  
Capital Costs ◽  
Accounting Practice ◽  
Fixed Assets ◽  
Capital Financing ◽  
Agricultural Organizations ◽  
Stimulation Of

The Russian agricultural enterprises feel the need for updating and building-up of amounts of fixed assets. The research purpose is a development of the concept of stimulation of capital investments for agrarian firms of Russia. The article contains data on real investments and sources of their financing in domestic agricultural organizations. Scientific work reflects problems of mobilization of own financial resources and conceptual provisions in the field of growth of capital investments of agrarian firms. The central place in the author’s concept is taken by a package of measures for additional inflow of sources of capital financing. The main direction is an implementation of tax optimization in accounting practice of agricultural organizations. The concept includes control of target use of sources of financing of capital investments and express-analysis of efficiency of capital costs by each project.

scholarly journals THEORETICAL ASPECTS OF RISK MANAGEMENT MODELS IN ECONOMICS, MARKETING, FINANCE AND ACCOUNTING

2021 ◽  
Vol 3 (38) ◽  
pp. 409-418
Author(s):  
Т. Kosova ◽  
S. Smerichevskyi ◽  
А. Ivashchenko ◽  
H. Radchenko
Keyword(s):  
Risk Management ◽  
Financial Reporting ◽  
Value At Risk ◽  
Swot Analysis ◽  
Practical Significance ◽  
Management Models ◽  
Analysis And Synthesis ◽  
Risk Sources ◽  
Simulation Scenario ◽  
Business Entities

Abstract. The relevance of the study is determined by the objective need to model the processes and results of business entities in conditions of the internal and external environment uncertainty in order to identify and reduce risks. The aim of the research is to make systematization of the risk sources and its main types inherent in Economics, Marketing, Finance and Accounting, as well as to develop recommendations for the use of Risk Management Models. The source of information was the International Organization for Standardization Guidelines, International Financial Reporting Standards, Directives of the European Parliament and the Council, scientific articles. Research methods are: system approach, formalization, theory of risk and modeling, analysis and synthesis. The main scientific result is to generalize the principles, structure, processes, sources of risks, approaches to its modelling, monitoring, quantification, reflection in accounting and reporting. The content and purpose of Risk Management Models, requirements to the information base and methods of their construction, approaches to description, practical application and validation were formalized. Such Risk Management Models as: reflexive, simulation, scenario, Value-at-Risk (VAR), Expected Shortfall (ES), SWOT-analysis, gap-management were considered in details. Authors’ contribution is mainly focused on the improvement of the modelling process based on the recommendation to apply an additional stage-model risk assessment, which will improve the quality of Risk Management Models and their further application. The practical significance of the obtained results is to increase the efficiency of economic, marketing, financial decision-making on the basis of Risk Management Models in conditions of uncertainty. Keywords: risk, management, model, economics, marketing, finance, accounting. JEL Classifications C50, D81, G32, M00, O21 Formulas: 0; fig.: 1; tabl.: 0; bibl.: 15.

scholarly journals КОНЦЕПТУАЛЬНІ АСПЕКТИ УПРАВЛІННЯ КОНКУРЕНТОСПРОМОЖНІСТЮ АПК ПІВНІЧНОГО РЕГІОНУ

2021 ◽  
pp. 92-97
Author(s):  
Азіз Агасалімович Мустафаєв ◽  
Микола Дмитрович Найдьонов
Keyword(s):  
Integrated Approach ◽  
Komi Republic ◽  
Practical Significance ◽  
Industrial Complex ◽  
Agricultural Enterprises ◽  
Industrial Enterprises ◽  
Analysis And Synthesis ◽  
The Subject ◽  
Market Areas ◽  
Stable Development

Formulation of the problem. Effective management of the competitiveness of the agro-industrial complex of the Komi Republic is a way to improve the main parameters of economic activity. The purpose of the study is to improve the mechanism for managing the competitiveness of agro-industrial enterprises. The subject is the deployment of a scientific approach to solving key tasks and goals for stable development of the agro-industrial complex of the region. Research methods. The paper uses analysis and synthesis, complex-system approach, scientific abstraction, historical and logical methods, methods of operations research, generalization, and observations. The hypothesis of the study is that progressive principles can improve the efficiency of managing the competitiveness of the agro-industrial complex. Presentation of the main material. The focus is put on increasing financial resources and ensuring regular modernization of agricultural enterprises in the region, the formation of innovative marketing. The originality and practical significance lie in the correct combination of production and market areas, solution of their problems in a single context, but with different degrees of detail. Conclusions. The main conclusion is that the applied system-integrated approach to managing the competitiveness of the agro-industrial complex requires a combination of multidimensional tasks.

scholarly journals Increasing the Multiplier Effect of the Agro-Industrial Complex in the Northern Region: New Guidelines for Strategic Development

2021 ◽  
pp. 5-35
Author(s):  
Aziz A. MUSTAFAEV ◽  
◽  
Nikolay D. NAYDENOV ◽  
Elena N. NOVOKSHONOVA ◽  
◽  
...  
Keyword(s):  
Systems Approach ◽  
Komi Republic ◽  
Northern Region ◽  
Industrial Complex ◽  
Capital Investments ◽  
Multiplier Effect ◽  
Analysis And Synthesis ◽  
Logical Method ◽  
Business Entities ◽  
New Guidelines

The article discusses the problems of increasing the multiplier effect of the agro-industrial complex of the Komi Republic as a result of investment, as well as ways to accelerate the economic growth of its spheres and individual enterprises. The problems of motivation to increase capital investments in order to increase production and competitiveness of marketable products remain without due attention. The aim of the study is to substantiate the transition of the agro-industrial complex of the Komi Republic to an innovative and investment path of development, to more active methods of using advanced technologies and resource provision of investments, increasing the share of the intellectual component in their composition. The subject of the study is to determine the level of the multiplier effect of the agro-industrial complex of the Komi Republic as a method for assessing its effectiveness and competitiveness. Research methods — quantitative assessment of the effectiveness of total costs, scientific abstraction, analysis and synthesis, systems approach, historical and logical method, statistical observations. The article reveals the main trends of the multiplier effect in the agro-industrial complex of the Komi Republic. It is proposed to increase the multiplier effect of the agro-industrial complex for business entities to focus on the tasks of coordinating the flows of available investment resources.

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