scholarly journals Management of investment processes to reproduce the resource potential of agricultural enterprises

2021 ◽  
pp. 166-178
Author(s):  
N. Svinous
Keyword(s):  
Investment Strategy ◽  
Regenerative Process ◽  
Climatic Conditions ◽  
Main Task ◽  
Investment Activity ◽  
Resource Potential ◽  
Economic Relations ◽  
Agricultural Enterprises ◽  
Use Of Resources ◽  
Agricultural Enterprise

The article considers the components of investment management processes to reproduce the resource potential of agricultural enterprises, which include investment strategy, principles and methods of management, objects and subjects of management. It is generalized that expanded reproduction is a constantly regenerative process of conducting production activities on an increased scale, which in agricultural enterprises is carried out under the influence of bioclimatic, economic, social factors that determine its specificity and characterize the use of resources and production and economic relations. It is argued that the resource potential of an agricultural enterprise should be considered as a set of labor, material, intangible, financial, innovative and managerial resources of a certain quantity and quality, which will help achieve development goals taking into account natural, climatic and economic conditions. The constituent elements of management of investment processes of reproduction of resource potential of agricultural enterprises are substantiated, which include: investment strategy, management goals, management factors, principles and methods of management on factors, management resources. The set of principles as a basis of tools of development and realization of investment strategy is systematized and supplemented by general economic principles and principles of planning, principles of coherence of investment strategy. .It is offered at development of investment strategy to supplement the allocated principles with the principle of a priority of a choice of directions of investment activity that will allow to allocate projects of the priority realization which correspond to the strategic purposes of the enterprise. It is argued that the specifics of investment activities of agricultural enterprises are due to the following factors: natural and climatic conditions, organizational and economic mechanism of management, investment climate (regulatory regulation of investment), and features of agriculture. It is highlighted that the main task of investment activity as an element of the reproductive system of the enterprise is to create sufficient resources at the initial stage - on the terms of simple reproduction, at the second stage - on the terms of expanded reproduction. Key words: management, investment, reproduction, resource potential, agricultural enterprise.

scholarly journals COMPARATIVE ANALYSIS OF THE OPTIMAL PLAN OF RESOURCE MANAGEMENT

2021 ◽  
pp. 97-114
Author(s):  
Oleksii KOCHETKOV ◽  
Julia AFANASOVA
Keyword(s):  
Dynamic Programming ◽  
Comparative Analysis ◽  
Resource Management ◽  
Management Practices ◽  
Maximum Level ◽  
Economic Benefits ◽  
Optimal Plan ◽  
Resource Potential ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise

The prerequisites of optimal plan for resource management of an agricultural enterprise to get the maximum profit with ensuring acceptable dynamics of resource potential are analyzed in the article. It is established that the maximum level of economic return is possible in special condition with corresponding alternation of resource-restoring and intensive mode. Moreover, the intensive mode is inefficient in special economic conditions due the aftereffect of this mode critically reduces the resource potential of an agricultural enterprise. It is proved that the optimal plan of the proposed mechanism resource management has common features with an intensive resource using mode than with a resource-restoring one. It indicates about the economic orientation of optimal resource management. The resource-restoring practice is a necessary tool for ensuring a sustainable level of resource potential. Based on the results of a comparative analysis with alternative scenarios for the development of resource management practices, the effectiveness of the optimal plan is proved. Effective management of production conditions that form the resource potential of agricultural enterprises creates competitive advantages in the form of additional economic benefits. This is a necessary prerequisite for the reproduction of resources of an agricultural enterprise as the basis of sustainable development of agricultural enterprises. It is proposed to use the principles of dynamic programming in the resource management of agricultural enterprises. Dynamic programming is defined as an effective alternative to adaptive mechanisms for improving the management of the resource potential of agricultural enterprises. The main advantage is the implementation of the goal-setting function of the management system in the system of strategic planning of enterprise development.

scholarly journals Investment support for effective development of agro-industrial enterprises of Lviv region

2020 ◽  
Vol 22 (96) ◽  
pp. 28-34
Author(s):  
R. Myniv ◽  
H. Mokrytska
Keyword(s):  
Agricultural Sector ◽  
The State ◽  
Positive Trend ◽  
Main Task ◽  
Industrial Complex ◽  
State Budget ◽  
Investment Activity ◽  
Agricultural Enterprises ◽  
Industrial Enterprises ◽  
Regional Budget

Investing in agro-industrial enterprises ensures the competitiveness of agro-industrial formations through the use of innovations to improve their positions in both domestic and foreign markets; achieving economic and food security; improving the social infrastructure of the village translator. Investment activity is a determining factor in the effectiveness of the formation and use of investment potential of agricultural enterprises. The analysis of statistical data on the volume of investments in agricultural enterprises of Lviv region at the expense of district budgets in 2019–2020 indicates an increase in investment resources invested in Horodok, Zolochiv and Stryj districts. However, the total approved amount of investments in the region in 2020 (1913.0 thousand UAH) decreased by 2.3 times compared to the funded volume in 2019 (4394.9 thousand UAH), which indicates the unstable rate of investment activity of investments in agro-industrial enterprises in terms of districts of Lviv region. During 2016–2020, there is a positive trend to increase the share of investments in the agro-industrial complex of Lviv region from the budgets of all levels, which, given the leading role of the national agricultural sector, is quite natural. This figure will reach its maximum value in 2020, which is 15.3 more than in 2016, at the expense of the state budget and 1.6 times more – at the expense of the regional budget. During 2019 (52 enterprises) 2.5 times compared to 2016 (22 enterprises) increased the number of agricultural enterprises in Lviv region, which used the program of interest compensation on loans in the amount of 68.4 million UAH. at the expense of the regional budget, which is 3.1 times more than in 2016 (UAH 22.0 million). The program of compensation of interest on loans from the state budget in 2019 was used by 41 enterprises of the agro-industrial complex of Lviv region, which is 3.2 shirts more than in 2016. However, funding decreased from UAH 334.1 million. in 2016 to UAH 173.8 million. in 2019. In 2019, UAH 11.5 million was financed for the implementation of business plans at the expense of soft loans of Lviv region. at the expense of the state budget and UAH 6.8 million. at the expense of the local budget. This allowed 34 businesses to purchase 14 units of agricultural machinery, plant 18.7 hectares of orchards and berries, purchase 24 heads of breeding animals, 21 formations to modernize technological processes and create an additional 30 jobs. Investments are an important guarantee of effective economic development of any enterprise, region, country. At the present stage, the main task is to take all possible measures to create an attractive investment climate and intensify investment processes at both the regional and national levels.

scholarly journals The formation of the investment strategy of agricultural enterprises

2019 ◽  
pp. 13-16
Author(s):  
Alona PROKOPCHUK ◽  
Lidiia KOSTYRKO
Keyword(s):  
Development Strategy ◽  
Agricultural Sector ◽  
Optimal Investment ◽  
Developed Countries ◽  
Investment Strategy ◽  
Credit System ◽  
Enterprise Development ◽  
Investment Activity ◽  
Investment Projects ◽  
Agricultural Enterprises

By and large, investments provide the mechanism needed to finance, develop and grow the economy. In all developed countries the agricultural economy enjoys state support. Investors consider the current state of the investment climate in Ukraine as unsatisfactory. There are a number of factors: a sharp reduction in government funding, the absence of an efficient credit system, a tight tax policy. Credit and banking organizations also do not want to finance in the agricultural sector, as there are risks. Basically, businesses rely only on their own funds. In this article, we will reveal the prerequisites, essence and consistency of the formation of the investment strategy of agricultural enterprises. At present the tool for ensuring the efficiency of agricultural enterprise development management is to formulate and implement an optimal investment strategy. The process of forming an investment strategy involves the selection of objects of strategic management of the organization. Such objects are investment activity of the enterprise as a whole, strategic economic zones and investment projects. The enterprise development strategy is also focused on attracting internal and external investments. Instruments of investment activity of the enterprise can be divided into financial and non-financial.

scholarly journals Formulation of Development Strategies for Regional Agricultural Resource Potential: The Ukrainian Case

Resources ◽  
2021 ◽  
Vol 10 (6) ◽  
pp. 57
Author(s):  
Nestor Shpak ◽  
Ihor Kulyniak ◽  
Maryana Gvozd ◽  
Jolita Vveinhardt ◽  
Natalia Horbal
Keyword(s):  
Social Reproduction ◽  
Crop Production ◽  
Agricultural Development ◽  
Agricultural Sector ◽  
Investment Strategy ◽  
Development Strategies ◽  
Climatic Conditions ◽  
Resource Potential ◽  
The Matrix ◽  
3D Matrix

The agricultural sector is one of the leading ones in the economy of many countries, as it creates the basis for their economic growth. Every region in every country has its own unique sphere of social reproduction due to different resource potential, i.e., fertile soils, favourable climatic conditions, etc. Under such conditions, it is irrelevant to choose a single development path for this sector. Given these facts, the study formulates development strategies for regional agricultural development of the country. In particular, we grouped regions into clusters according to the level of development of crop production and stockbreeding potential, as well as investment attractiveness. The method of cluster analysis was used to group regions by the level of capacity development, whilst the matrix method was used to formulate a matrix for choice of the strategy to improve the agricultural potential of regions. On the basis of the conducted analysis, the 3D matrix for the choice of investment strategy of the regional agricultural development of the country depending on the level of development of crop production and stockbreeding potential and investment attractiveness was constructed.

scholarly journals Legal regulation of the taxation regime of agricultural enterprises in Ukraine

2021 ◽  
pp. 24-31
Author(s):  
Kateryna KABANETS
Keyword(s):  
Legal Regulation ◽  
Climatic Conditions ◽  
Necessary Condition ◽  
Agricultural Activity ◽  
The European Union ◽  
Agricultural Commodity ◽  
Legal Norms ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Fixed Assets

The paper highlights the legal basis for the activities of agricultural enterprises in line with changes in tax legislation. It is pointed out that the dynamics of legal norms results in the imperfection of the legal regulation of taxation of agricultural enterprises, while the harmonization of Ukrainian legislation with the law of the European Union is a necessary condition for our country's accession to the European community. Thus, as a result of the administrative reform and decentralization processes in Ukraine, communities function as the main foundations of the activities of collectives of settlements, Starostyn districts. We have established that an agricultural enterprise in modern communities is an enterprise whose main activity is the supply of agricultural goods (services) produced (provided) by it on its own or leased fixed assets, as well as on toll terms, in which the share of agricultural goods/services is not less than 75 percent of the value of all goods/services delivered during the previous 12 consecutive reporting tax periods combined. In the case of creation of a new agricultural enterprise, which operates for at least 12 months, the specified share is determined for each individual reporting tax period. In addition, this does not include taxable transactions for the supply of fixed assets that were part of its fixed assets for at least 12 consecutive reporting tax periods in total, if such transactions were not permanent and did not constitute a separate business activity. Such enterprises have the right to choose a general or simplified system of taxation. Prospective directions of further improvement of the national legislation are offered taking into account necessity of understanding of features of realization of agricultural activity, a disparity of the prices for production and means of its manufacture, dependence on natural and climatic conditions, profitability of separate branches of agriculture, prevention of discrimination between agricultural commodity producers for the taxation of small agricultural producers.

scholarly journals The impact of climate change on the investment attractiveness of agricultural enterprises

2021 ◽  
Vol 915 (1) ◽  
pp. 012016
Author(s):  
N Davydenko ◽  
Z Titenko ◽  
A Buriak ◽  
O Polova
Keyword(s):  
Climate Change ◽  
Soil Degradation ◽  
Agricultural Sector ◽  
Climatic Conditions ◽  
Direct Impact ◽  
Negative Consequences ◽  
Economic Stability ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
The Impact

Abstract The trend of climate change has a direct impact on the economic development of any country. Ukraine is an agrarian country and climatic conditions have a direct impact on its economic stability. The purpose of this work is to highlight the tightness of climate change and their direct impact on the development of the agricultural sector of Ukraine’s economy on the example of a particular agricultural enterprise and develop recommendations for adapting the enterprise to climate change. The conducted research clearly shows the negative consequences of climate change and the forms of their manifestation, which threaten not only the studied enterprise, but also the agricultural sector of Ukraine. It is established that the main ones are the following: instability of temperature indicators, soil degradation and the spread of diseases and pests of crops.

scholarly journals Assessment features of the management processes effectiveness for an agricultural enterprise

2021 ◽  
Vol 2 (99) ◽  
pp. 49-58
Author(s):  
A. M. Tkachenko ◽  
N. G. Buslaeva
Keyword(s):  
Balanced Scorecard ◽  
Comprehensive Assessment ◽  
Enterprise Management ◽  
Management Decisions ◽  
Investment Activity ◽  
Advantages And Disadvantages ◽  
Use Of Resources ◽  
Management Personnel ◽  
Agricultural Enterprise ◽  
Management Processes

The choice of the optimal system of indicators plays an important role in making management decisions, which would allow the most accurate and comprehensive assessment of the enterprise efficiency. Each company develops its own system of indicators in order to determine the effectiveness. There is currently no single approach to assessment of the economic efficiency in enterprise management. The most common areas are to determine the effectiveness of management as the ratio of the result to the costs and the ratio of the result to the intended goals. The article analyzes different approaches to the efficiency evaluation of the enterprise, in particular, the inclusion in the system of economic indicators not only financial results, but also resource efficiency, achievements of modern management, personnel evaluation, indicators of innovation and investment activity. The use of an integrated indicator is also proposed for a comprehensive assessment of the enterprise, which would provide an idea of all components of the enterprise. Based on the analysis of scientific sources, the essence and role of a balanced scorecard are determined, as well as its advantages and disadvantages in comparison with other accounting methods are highlighted. It is established that a balanced scorecard is a tool of management accounting, the main purpose of which is to ensure the function of collecting, systematizing and analyzing information, which is the basis for developing and making management decisions. The introduction of a balanced scorecard provides an opportunity to monitor changes in important factors for the company and respond flexibly to changes in the internal and external environment, as well as to solve the problem of increasing the profitability and capitalization of the enterprise through effective planning and use of resources.

Problems of analysis and forecasting of the level of technical equipment of agricultural enterprises (on the example of the Ryazan region)

2021 ◽  
pp. 69-77
Author(s):  
Elena Viktorovna Khudyakova ◽  
Mikhail Nikanorov ◽  
Vasilij Vladimirovich Butyrin
Keyword(s):  
Western Europe ◽  
Regional Scale ◽  
The United States ◽  
Climatic Conditions ◽  
Industrial Complex ◽  
Technical Equipment ◽  
Resource Potential ◽  
Agricultural Enterprises ◽  
Cluster Group ◽  
Near Future

Currently, the level of technical equipment of agricultural enterprises in the Russian Federation remains at a low level. On average, tractor availability in the country is 2–3 times less than in Kazakhstan and Belarus, and 20–30 times lower than in Western Europe and the United States. At the same time, agricultural production is faced with the task of achieving the level defined by the Food Security Doctrine in a number of industries, and increasing exports in a number of industries (production of cereals and industrial crops). In the Ryazan region, there is an appropriate resource potential for solving these problems. But the main factor constraining the increase in production is the insufficient development of the material and technical base. The dynamics of the number of major types of equipment over the past 10 years remains negative. At the same time, the region has a State program of the Ryazan region “Development of the agro-industrial complex until 2025”, which provides for a number of measures to maintain the level of technical equipment of agriculture. In this regard, the issue of scientific justification of the required amount of equipment and forecasting for the near future becomes relevant. On the regional scale, this is a difficult task, since traditional forecasting methods are not fully suitable for solving this problem due to the wide variety of production conditions in farms — soil fertility, climatic conditions, economic situation, specialization, etc. Therefore, we propose a method for determining the required amount of equipment and the amount of investment, based on the allocation of cluster groups and, then, the development of economic and mathematical models for the use of machine and tractor fleet for typical farms of each cluster group. This article analyzes the level of technical equipment of agriculture in the Ryazan region and identifies cluster groups of farms.

scholarly journals Development of non-financial reporting of agricultural enterprises of Ukraine

2020 ◽  
Vol 6 (4) ◽  
pp. 76-89
Author(s):  
Valerii Zhuk ◽  
Iryna Zamula ◽  
Dmytro Liudvenko ◽  
Yevheniya Popko
Keyword(s):  
Financial Reporting ◽  
Information Needs ◽  
Agricultural Enterprises ◽  
Use Of Resources ◽  
Agricultural Enterprise ◽  
External Stakeholders ◽  
Analysis And Synthesis ◽  
Definition Of ◽  
Internal Stakeholders ◽  
The Cost

Purpose. The purpose of the study is to develop non-financial reporting of medium-sized agricultural enterprises of Ukraine through the definition of the main activities of the enterprise, which are subject to disclosure in non-financial reporting, to meet the information needs of internal and external stakeholders of such enterprises. Methodology / approach. The research methods are based on dialectical and systematic approaches to assessing the current state of non-financial reporting of Ukrainian enterprises. Methods of analysis and synthesis are used to determine the main activities of agricultural enterprises, which are subject to disclosure in non-financial statements, based on requests from interested users. To obtain data on information requests of internal stakeholders of the surveyed enterprises, continuous initial observation was applied, and external sample holders were subjected to continuous sample observation. Internal (in particular, the population units are employees and owners) and external (in particular, the population units are contractors, consumers, creditors, investors, government agencies, NGOs) stakeholders are selected as the object of observation. Results. According to the results of the study, in the formation of non-financial reporting agricultural enterprises of Ukraine should pay special attention to areas of activity that are of greatest interest to stakeholders: development and improvement of working conditions, investment in regional development, respect for human rights, implementation of CSR programs in the supply chain. The main activities of the company, which are subject to disclosure in non-financial reporting, provide an opportunity to meet the information needs of internal and external stakeholders. Originality / scientific novelty. Failure to meet information needs of both internal and external stakeholders of agricultural enterprises has necessitated the improvement of organizational and methodological approaches to the formation of non-financial reporting of agricultural enterprises by identifying the main activities of the enterprise to be disclosed in non-financial reporting. The use of these areas creates an opportunity for stakeholders to obtain data that provide integrated information on the activities of agricultural enterprises. Practical value / implications. Disclosure of information in accordance with certain main activities of the enterprise will reduce the cost of users to obtain, process and systematize data, which will reduce inefficient use of resources in the preparation, substantiation, implementation and evaluation of economic decisions, as well as increase analytical capabilities for its use in the interest of stakeholders. The identified main areas of activity can be used as a basis for developing a long-term strategy for the formation of non-financial reporting of the agricultural enterprise, which will simplify the preparation of information for its full disclosure. This will increase the level of transparency of enterprises and will serve as a tool for building their positive reputation.

scholarly journals Adaptation of Investment Strategy to Changes in Foreign Economic Activity of the Enterprise

2019 ◽  
Vol 9 (2) ◽  
pp. 2029-2035
Keyword(s):  
Economic Activity ◽  
Investment Strategy ◽  
External Factors ◽  
Economic Indicators ◽  
Economic Environment ◽  
Economic Interests ◽  
Investment Activity ◽  
Economic Relations ◽  
External Conditions

The article deals with the situation arising when enterprises engaged in investment activities, also has existing foreign economic relations. The problems that affect the formation of an investment strategy are described taking into account the risks created by external factors of the economic environment. A technique is proposed for adapting the investment strategy to situations arising in the course of an enterprise carrying out an active foreign economic activity. It is shown how the use of indicators and analysis of foreign economic activity, allow you to adapt investment activity to changing external conditions. An example of analysis and monitoring of changes in foreign economic indicators, and their impact on changes in the investment plans of the enterprise. The possibility of using this technique as an additional factor to protect the economic interests of investment enterprises is assessed.

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