scholarly journals The current state and trends in the formation of intersectoral relations in the agri-food complex of Ukraine

2020 ◽  
pp. 41-54
Author(s):  
O.O. Varchenko
Keyword(s):  
Food Industry ◽  
Agricultural Sector ◽  
Value Added ◽  
Agricultural Enterprises ◽  
Current State ◽  
Percentage Points ◽  
Gross Value Added ◽  
Business Entities ◽  
The Impact ◽  
Food Complex

The article considers the peculiarities of the formation of intersectoral relations in the agro-food complex of the country, taking into account their impact on the creation of value added by type of economic activity. The need to ensure the principle of equivalent intersectoral exchange and components that contribute to the increase of value added has been proved. It is established that during 2010-2018 the value of gross agricultural output in the prices of the reporting year increased 4.6 times, but in comparative prices in 2016 there was an increase of only 1.41 times, which is evidence of the impact of inflation. It is determined that the share of the processing industry in 2010-2018 in the structure of gross domestic product decreased by 5.8%, which is an unfavorable factor in terms of opportunities for value added. There was an increase in the share of agri-food exports in the structure of total exports compared to 2018 by 5 percentage points, the largest increase in supplies of crop products, which occurred due to the imbalance of relations between producers and processors of agricultural products. It is estimated that during 2010-2018 in agricultural enterprises gross value added increased 6 times, in households - 3.4 times. It is substantiated that there is an increase in the volume of unearned gross value added of business entities in the field of agriculture during the study period from the violation of the equivalence of intersectoral relations, which exacerbates the crisis in the industry. It is established that in basic prices the volumes of production of gross value added of the food industry increased for the period of 2000-2018 almost in 1,7 times, and with use of a deflator only by 50%. The growth of the share of GVA in trade in the overall structure of gross value added is proved, which indicates the strengthening of its role in the formation of value added of agri-food. The calculation of the change in the value of airborne forces using the deflator proves a slight increase, which suggests the effect of inflation on the value of the indicator. It is generalized that unfavorable conditions for the formation of gross value added due to inequality of exchange with the food industry and trade have been created for agriculture, which requires the introduction of the process of regulating the formation of gross value added of the agricultural sector. Keywords: intersectoral relations, agri-food chain, value added, agriculture, food industry, trade.

Evaluation of the impact of institutional and structural changes on the development of the Russian agricultural sector

2019 ◽  
pp. 39-58 ◽  
Author(s):  
Vasily Ya. Uzun ◽  
Nataliya I. Shagaida
Keyword(s):  
Structural Changes ◽  
Agricultural Sector ◽  
Value Added ◽  
Negative Consequences ◽  
Positive Role ◽  
Agricultural Enterprises ◽  
Agricultural Employment ◽  
Agricultural Organizations ◽  
The Impact ◽  
Number Of Individuals

The article analyzes the most important institutional and structural changes in the agriculture of Russia in 2006—2016. The research has shown that the policy of reducing state participation in agricultural enterprises, increasing the concentration of property and management in the hands of a smaller number of individuals, growing share of agricultural organizations and farmers in the production of agricultural products, as well as the state support of agricultural holdings have played a positive role in the development of production. Structural changes in land use and land ownership of agricultural organizations are taking place. An attempt has been made to evaluate these changes. As the research has revealed, structural changes that ensured the growth of production had some negative consequences: the expansion of the activities of agricultural holdings led not only to the reduction in agricultural employment, but also to the decline of the rural population; the owners and managers rather than workers have become the main beneficiaries of the growth of revenues and incomes in organizations and redistribution of value added.

scholarly journals Institutional bases of activation of export-oriented activities of agrarian enterprises of ukraine under conditions of deepening of eurointegration

2020 ◽  
pp. 20-30
Author(s):  
Mykola Zhuk ◽  
Yurii Bilyansky
Keyword(s):  
European Integration ◽  
Agricultural Sector ◽  
Institutional Environment ◽  
Institutional Support ◽  
Agricultural Products ◽  
European Market ◽  
Integration Process ◽  
Agricultural Enterprises ◽  
The Impact ◽  
Food Complex

The subject of the research is the theoretical, methodological and practical basis for studying the impact of the institutional environment on the efficiency of export-oriented production of enterprises in the agricultural sector of the economy and the activation of their foreign economic activities in the European agricultural market. The purpose of the work is to develop theoretical foundations and practical recommendations for the implementation of an effective system of institutional support for the activation of export activities of agricultural enterprises in the European development vector. Methodological basis of the article is general scientific methods of theoretical and empirical research, special methods of scientific knowledge. To conduct the research, the following methods were used: dialectical, economic-statistical, balance, normative, economic-mathematical, economic comparisons, grouping, graphic, system-structural analysis and synthesis. Results of work. The article examines the impact of the institutional environment on the development of export-oriented activities of domestic agricultural enterprises in the conditions of deepening the European integration process. The author suggests measures of an institutional and organizational-economic nature aimed at strengthening the export potential of enterprises of the agricultural and food complex and increasing their competitiveness in the common market of agricultural products of the EU member States. The field of application of results. The results and conclusions can be used in the development of a strategy for entering the European market of agricultural products for enterprises of the agricultural and food complex, training specialists in the field of international economic relations and foreign trade. Conclusions. Analysis of the current state of export-oriented activities of Ukrainian enterprises in the agricultural sector of the economy indicates the need for structural and institutional transformation of the system of organization of foreign economic activity of economic entities. In the context of the deepening of the European integration process, the functioning of enterprises in the agricultural sector of the economy is significantly affected by the internal and external institutional and market environment. Accordingly, this is reflected in the economic indicators of their activities and the competitiveness of Ukrainian agricultural products in the European market. Institutional conditions and factors that slow down the entry of Ukrainian agricultural enterprises to the European market are the following: imperfection of the national system of land market relations, lack of effective institutions of ownership and land use; inefficient structural and institutional policy of the state in the agricultural sphere; low level of institutional support, stimulation and regulation of export-oriented activities of agricultural enterprises; non-compliance of domestic agricultural and food products with European requirements and standards; imperfect quality control system for production, storage, transportation of food products, etc.

scholarly journals Formation of analytical tools of capital reproduction in the agricultural sector of Ukraine

2020 ◽  
pp. 64-79 ◽  
Author(s):  
Olena Lemishko
Keyword(s):  
National Economy ◽  
Financial Stability ◽  
Agricultural Sector ◽  
Value Added ◽  
Capital Formation ◽  
Equity Capital ◽  
Agricultural Enterprises ◽  
Percentage Points ◽  
Total Capital ◽  
Analytical Tools

Purpose. The purpose of the article is to form analytical tools for the capital reproduction in the agricultural sector of Ukraine’s economy for substantiation of management decisions to ensure its continuous recovery, progressive growth of its value on the basis of positive qualitative changes in capital at its optimal structural proportions. Methodology / approach. Such scientific methods were used in the article to achieve the purpose of the research: structural and logical analysis – to form a holistic conceptual approach to research; comparison – to substantiate the peculiarities of the reproduction of capital at the macro level and in the agricultural sector of the economy; statistical method – for processing information that characterizes the value and structural proportions of capital of economic entities in the agricultural sector of the economy. Results. Elaboration of analytical indicators of the passive part of the balance of economic entities of agriculture, forestry, fisheries of Ukraine revealed that there is an increase of equity capital relative to its cost value, but a decrease in its share in the total capital structure, namely a decrease of cost estimate of equity capital relative to borrowed capital occurs 3.5 times more intensely; during 2010–2018, total capital, equity capital and gross value added of enterprises of the national economy of Ukraine, as well as the agricultural sector of the economy showed sustainable growth, but in the agricultural sector of the economy there was a decrease in the share of gross value added in total capital of enterprises that proved the tendency of potential narrowing the sources of ensuring the reproduction of capital; during the study period, the level of real capitalization in the agricultural sector of Ukraine's economy decreased significantly; dynamic changes in indicators of financial stability of agricultural enterprises confirmed that in 2018 agricultural enterprises were able to finance their assets at the expense of equity by only 49 % (in 2001 – 66%), financial stability of agricultural enterprises in 2018 lagged behind the optimal allowable value by 12 percentage points, in contrast to 2001 (exceeding the optimal allowable value by 3 percentage points), which encouraged an increase of financial risks in agriculture. Originality / scientific novelty. Financial diagnostics of cost and structural characteristics of capital of economic entities in the agricultural sector of Ukraine`s economy revealed that in the agricultural sector there is a paradoxical situation: the dynamics of retained earnings growth in the structure of equity capital, accompanied by declining dynamics of equity in the total amount of total capital and narrowing of cost estimates of equity in relation to GDP. It is proved that the formation of optimal proportions of capital is one of the factors ensuring expanded reproduction of capital, therefore, the mechanism of implementation of financial policy of capital reproduction should be aimed at increasing internal sources of capital formation and optimizing the structure of total capital. Given that the agricultural sector of Ukraine with its basic component, farming, is a system-forming component in the national economy and forms the basis for preserving the sovereignty of the state (food, economic, environmental and energy security within certain limits), we assume that further accumulation of negative trends from the perspective of values and structural proportions of capital in the agricultural sector of Ukraine's economy may be the basis for the acquisition of a state of financial fragility in the economic system as a whole. Practical value / implications. To harmonize certain norms of capital formation of Ukrainian enterprises, it is proposed to take into account the «fixed capital system», enshrined in the second EU Directive and to establish at the legislative level the procedure for capital formation for limited liability companies (LLCs): guaranteed real contribution of authorized capital should be at the level of the cost values of net assets of the company; to consider such level as the minimum admissible.

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 ASSESSMENT OF FACTORS OF SUSTAINABLE DEVELOPMENT OF THE AGRICULTURAL SECTOR USING THE COBB-DOUGLAS PRODUCTION FUNCTION

2021 ◽  
Vol 7 (2) ◽  
pp. 37-49
Author(s):  
Olena Vasyl’yeva
Keyword(s):  
Economic Growth ◽  
Sustainable Development ◽  
Production Function ◽  
Agricultural Sector ◽  
Value Added ◽  
Scale Economy ◽  
Pollutant Emissions ◽  
Gross Value Added ◽  
The Impact ◽  
Douglas Production Function

The aim of the article is to assess the impact of various factors (forms of capital) on the formation of gross value added and gross output of the agricultural sector of Ukraine’s economy under sustainable development using the modified Cobb-Douglas production function. Methods. The theoretical and methodological basis of the study consisted of the papers on economic growth, sustainable development and forecasting by scientists in classical and modern economics. A monographic method was used to cover the scientists’ views on the research issue. The parameters of the production function describing how variables (physical and human capital, pollutant emissions) act on gross value added and gross output of the agricultural sector of Ukraine were estimated on the basis of the modified Cobb-Douglas production function. Statistics for agriculture covering the period 2008-2018 were used for the assessment. The correlation and regression analysis was used to determine and verify the parameters of the production function. Equations of balance and construction of isoquants were used to foresight the optimal combinations of factors of the production function. Results. Using the Cobb-Douglas production function, econometric analysis with eco-socio-economic factors has shown that economic growth in agriculture is associated with improved quantitative and qualitative characteristics of labour potential, growing capital investment and reducing pollutant emissions. Estimation of the elasticity coefficients of the constructed Cobb-Douglas function (the sum exceeds 1) justifies that the economic development of agriculture mainly contains the features of a large-scale economy: modern level of science and technology provides advantageous expanding production to increase output. Practical significance. The constructed models allow to forecast assessment of the development of the agricultural sector’s components and can be used to develop the basic directions of the state agricultural policy to manage the formation and use of resource potential. Value/originality. Modelling how the resource factors act on output using the method of construction and calculation of parameters of the production function allows to predict the sustainable development of agricultural production under quantitative and qualitative changes in the use of labour and capital, as well as environmental factors. Further research ensures obtaining a dynamic multi-factor model of sustainable development of the agricultural sector and determining the main mechanisms of influence on the levers of economic growth.

scholarly journals Investment Improvement of Agricultural Sector in East Java

2019 ◽  
Vol 8 (4) ◽  
pp. 215-223
Author(s):  
Muryani Muryani
Keyword(s):  
Manufacturing Industry ◽  
Agricultural Sector ◽  
Positive Impact ◽  
Value Added ◽  
Economic Sectors ◽  
Gross Value Added ◽  
Analysis Technique ◽  
Industry Sectors ◽  
The Impact ◽  
Agricultural Demand

The Agricultural Demand Led Industrialization (ADLI) strategy can be considered effective because of the dominant amount of East Java land (74.11%) cultivated for the agricultural sector. This study aims to determine the relationship between the agricultural and manufacturing industry sectors; knowing the impact of the “Agricultural Demand Led Industrialization” (ADLI) strategy in the East Java economy; and knowing the elasticity of agricultural investment on output creation, gross value added, and income in East Java. This research uses the Input-Output (IO) analysis technique for all economic sectors in East Java, with an emphasis on the agricultural sector and processing industry in 1995-2010. The empirical results state that the ADLI Strategy has a positive impact on output creation and income in the East Java economy. The level of sensitivity /response from the output, gross value added, and income due to changes in investment value in the agricultural sector is relatively not much different.

scholarly journals Taxation of Agricultural Producers: The Consequences of Transformational Changes and Directions for Further Development

2021 ◽  
Vol 3 (518) ◽  
pp. 69-74
Author(s):  
H. O. Partyn ◽  
◽  
O. B. Kurylo ◽  
A. R. Podaryn ◽  
◽  
...  
Keyword(s):  
Agricultural Sector ◽  
Positive Impact ◽  
Value Added ◽  
The State ◽  
Industrial Complex ◽  
Negative Consequences ◽  
Tax Reforms ◽  
Agricultural Producers ◽  
Agricultural Enterprises ◽  
The Impact

An efficient development of the agricultural sector of the economy of Ukraine is possible only under the condition of stability and optimality of tax legislation, while its constant changes adversely affect the activities of agricultural enterprises. Therefore, the State support and the creation of favorable conditions for development will allow the agro-industrial complex to become a highly efficient and competitive sector of the economy. The article is concerned with studying and analyzing the transformational changes in taxation of agricultural producers in Ukraine. Both the positive and the negative consequences of tax reforms implementation are examined, in particular, the results of the introduction of a single tax for the taxation of agricultural enterprises are considered and the dynamics of volumes of its revenues to local budgets is analyzed; the main problems that arose in the agricultural sector as a result of the reform carried out by the State on receiving the value added tax (VAT) from agricultural enterprises are distinguished and the impact of this reform on the profitability of these enterprises is disclosed. Efficiency of the introduction of the system of budget subsidies for agricultural producers, which were provided to them in connection with the abolition of a special VAT tax regime, is analyzed. Since support for the agricultural sector is one of the strategic priorities for the development of the national economy, the main aspects of the processes of further reform of the taxation system of agricultural enterprises are distinguished. This will increase the efficiency of their activities, improve the financial condition and develop agricultural production in Ukraine. As a result, this will have a positive impact on the increase in tax revenues to budgets of all levels and reduce attempts to evade taxation.

scholarly journals Directions for Ensuring the Equivalence of Exchange in Agri-Food Chains in Ukraine

2021 ◽  
Vol 10 (1) ◽  
pp. 29-34
Author(s):  
Olha.O. Varchenko
Keyword(s):  
Food Industry ◽  
Agricultural Sector ◽  
Value Added ◽  
Retail Trade ◽  
Entrepreneurial Activity ◽  
Food Chains ◽  
Industrial Complex ◽  
Infrastructure Development ◽  
Agricultural Enterprises ◽  
Retail Prices

Abstract The article examines the issues of intersectoral price relations in agri-food chains in Ukraine. It is proved that the imbalance of relations between different spheres of the agro-industrial complex due to price disparity causes the withdrawal of financial resources from one industry to another, without creating conditions for expanded reproduction. The factors influencing prices in agri-food chains are systematized: inflation, disparity, currency fluctuations, sales channels, etc. It is confirmed that the subjects of entrepreneurial activity of the agricultural sector of economy operated in conditions of price disparity during 2000–2019, which led to a relatively low value of their profitability. At the level of a participant in the chain of food industry entities, the price index for food industry products has been exceeded over the agricultural level, but there is a very low level of profitability – 1.4% in 2019. Analytically proved existence of a disparity between retail prices for food and agricultural products provides a profitability of wholesale and retail trade at 15.8–23.3%. Violation of the equivalence of exchange in supply chains at the level of wholesale and retail trade leads to the entry of agricultural enterprises into vertically integrated associations of the holding type. It is substantiated that ensuring the equivalence of exchange in agri-food chains requires the introduction of a set of value-added tools in the agricultural sector of antitrust regulation, market infrastructure development, rural cooperation and integration, and support for the development of small producers.

Institutionalization of the Accounting Profession: Ukrainian Case

2021 ◽  
Vol 12 (3) ◽  
pp. s167-s186
Author(s):  
Volodymyr Metelytsya ◽  
Oleksandr Petruk ◽  
Viktoriia Rozheliuk ◽  
Inna Balla ◽  
Liubov Мedvid
Keyword(s):  
Agricultural Sector ◽  
Initial Conditions ◽  
Legal Regulation ◽  
Educational Training ◽  
Accounting Profession ◽  
Professional Literature ◽  
Agricultural Industry ◽  
Agricultural Enterprises ◽  
Institutional Impact ◽  
The Impact

The aim of the study is to identify the influence of institutionalism on the accounting profession in Ukraine, in particular, to establish and assess the factors of such influence, its tools, characteristics and forecasting, on this basis, the prospects for the development of the institution of the accounting profession with an emphasis on the agricultural industry. Institutional impact on the accounting profession and its consequences are revealed through the use of a historical approach in research. To assess the initial conditions that have developed in Ukraine in matters of accounting, its development, the impact on it of existing institutions, including international ones, empirical analysis and assessment of the process of institutionalization of the accounting profession and its description in scientific professional literature were applied. To collect sociological information on the nature and characteristics of the accounting profession, a survey was conducted of 180 accountants of private agricultural enterprises and 70 accountants of state enterprises of the system of the National Academy of Agrarian Sciences of Ukraine in the context of 4 elements of the profession: functions and professional ethics of an accountant, legal regulation of accounting activities (organization and methodology accounting and reporting), educational training of accountants, professional accounting associations. To summarize the results of the survey, their illustration and analytical assessment, a graphical method was used. The use of modeling allowed confirmation of the assumption of the conservative nature of the accounting profession in Ukraine and the problematic nature of its self-regulated development. The authors concluded that it is necessary to improve the institution of the accounting profession in Ukraine, provide arguments and directions for solving problematic issues, in particular, the development of the professional movement and self-organization, improving the quality of training of accounting specialists in educational institutions, developing accounting methodology for the agricultural sector, improving the composition and accounting display of accounting objects.

scholarly journals INFLUENCE OF STATE GRANTS UPON EFFECTIVENESS OF THE ENTERPRISES IN THE AGRICULTURAL SECTOR

2020 ◽  
Vol 18 (Suppl.1) ◽  
pp. 607-613
Author(s):  
D. Stoyanova ◽  
D. Stoyancheva
Keyword(s):  
Empirical Data ◽  
Agricultural Sector ◽  
Positive Influence ◽  
Innovation Activity ◽  
Investment Activity ◽  
Agricultural Enterprises ◽  
State Grants ◽  
The Impact ◽  
Positive Effect

This report aims to analyze the impact of state grants upon the effectiveness efficiency of the enterprises in the Agricultural sector. The presence/absence of the correlation between the “received state grants - financial results from the activity of the agricultural enterprises” was studied. The efficiency of agricultural enterprises is expressed through the indicators of profitability and productivity. The empirical data for a period of 10 years 2008 – 2017 were shown in the study. The main activities of the surveyed enterprises are crop, livestock and combined - crop-livestock. Based on the results obtained, it is expected that the receipt of grants will have a positive influence on the performance of enterprises in the agricultural sector, measured by indicators of effectiveness and productivity. The following research hypotheses have been proved: the positive effect of the grant is more obvious in larger agricultural enterprises, which have higher productivity and profitability compared to small and medium-sized farms; agricultural enterprises which receive grants and are characterized by higher investment activity and are also characterized by higher innovation activity; based on the predominant number of crop enterprises, it is assumed that this type of activity leads to the achievement of higher financial results as a result of the activity of the agricultural enterprises; the age of the enterprises, expressed through the years of their activity, contributes significantly to higher profitability and productivity of the carried out activity.

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