scholarly journals Analysis of the formation of financial resources of enterprises in united territorial communities

2020 ◽  
Vol 93 (8) ◽  
pp. 39-46
Author(s):  
S. Davydchuk ◽  
◽  
D. Dema ◽  
Keyword(s):  
Agricultural Sector ◽  
Continuous Production ◽  
Empirical Method ◽  
Financial Resources ◽  
Necessary Condition ◽  
Research Attention ◽  
Agricultural Enterprises ◽  
Public Projects ◽  
Logical Method ◽  
The Impact

The article is devoted to a comprehensive study of the formation of financial resources of enterprises in the united territorial communities of Ukraine. The purpose of the research is to reveal the essence of financial resources of enterprises and analyze their formation. To achieve this goal, theoretical and practical aspects of the formation of financial resources of enterprises operating in united territorial communities were studied. The research used an empirical method (for a comprehensive assessment of the formation of financial resources of enterprises that belong to United territorial communities), an analysis method (identified the main problems of ensuring proper financing of enterprises from the budget of United territorial communities), and an abstract-logical method (theoretically generalized and provided conclusions on the integration of agricultural enterprises with United territorial communities). The reasoning of the conclusions was based on a systematic approach, which provided a generalization of the theoretical provisions of the concept of rural development and the basic principles of decentralization, as well as an assessment of the interim results of the formation of united territorial communities in Ukraine. The advantages and potential risks of the impact of decentralization on the development of production enterprises in the united territorial communities of Ukraine are presented, which can be used to justify proposals for making adjustments to national plans for the formation of united territorial communities in order to further minimize the risks to the development of production enterprises. It is proved that the competitiveness of the agricultural sector depends directly on the management of financial resources. In turn, the availability of financial resources is a necessary condition for ensuring a continuous production process. The problems of formation and use of financial resources of agricultural enterprises in modern conditions are clarified. The indicators of economic development and investment attractiveness of the united territorial communities of Zhytomyr region in 2019 were analyzed and it was found that the communities have become able to Finance the resources of enterprises. The conclusion is made about the lack of proper state support for enterprises in the region. The main provisions set out in the article contain certain methodological and practical recommendations for the decentralization of power and its impact on the functioning and development of agricultural enterprises. In further research, attention should be paid to foreign experience in managing rural territories, united territorial communities for the implementation of public projects based on partnership between local authorities and businesses.

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.

scholarly journals Marketing management in the activity of agricultural enterprises

2020 ◽  
Vol 11 (1) ◽  
pp. 5-15
Author(s):  
Т. I. Balanovska ◽  
◽  
V. V. Voskolupov ◽  
Keyword(s):  
Agricultural Sector ◽  
Management Program ◽  
Management Control ◽  
Marketing Management ◽  
Target Market ◽  
Successful Operation ◽  
Management Tools ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
The Impact

The article studies the role of marketing management in the activity of agricultural enterprises. The agricultural sector is one of the key sectors of the Ukrainian economy, the core component of which is agricultural production. The findings of the article show the fact that a significant number of agricultural enterprises are unprofitable, with their share in the total number of enterprises accounting for 13.3%. Their performance largely depends on the impact of the extremely complex, dynamic and uncertain environment. The article suggests that only the businesses possessing the ability of adequate adjustment to the environment with taking precautions against negative effects timely and using opportunities the fullest ensure their competitiveness and profitability of their activity in the long run. The article determines marketing management tools to be relevant for ensuring successful operation of agricultural enterprises under modern conditions, for there is a need to find new approaches to managing enterprise activities. The article reveals the essence of marketing management; offers the interpretations of the concepts of "marketing management" and "management of marketing" given by the Ukrainian scientists and foreign researchers; and studies the difference between them. The article suggests that marketing management is a broader concept than management of marketing due to the fact that it is management of all general and individual functions of enterprise, as well as all divisions of enterprise on the basis of marketing. Marketing management considers marketing and management inseparably - they also mutually penetrate and complement each other. The main goal of marketing management is to increase profitability of enterprise by achieving maximum customer satisfaction. Based on the generalization of different views of scientists, the main stages of a marketing management process at agricultural enterprise are identified and characterized, including analysis of internal and external environment, selection of target market segments, marketing strategy formation, marketing complex development, organizational structure construction, marketing management program formation and marketing management control and analysis. The process of marketing management at agricultural enterprise contains a number of specific procedures aimed at research and formation of the demand of target consumers and comprehensive satisfaction of their needs. The findings of the research prove that the use of marketing management tools will help ensure the market orientation of agricultural enterprise, which provides a focus on success, timely adaptation to the environment, gaining a leading position in the market, providing competitive advantage.

scholarly journals Personnel and intellectual component of economic security of the agricultural sector: essence and meaning

2020 ◽  
Vol 93 (8) ◽  
pp. 89-97
Author(s):  
K. Utenkova ◽  
Keyword(s):  
Agricultural Sector ◽  
Employee Motivation ◽  
Economic Security ◽  
Expert Assessment ◽  
Skilled Workers ◽  
Youth Policy ◽  
Effective Work ◽  
Agricultural Enterprises ◽  
Low Level ◽  
The Impact

The economic security of the agricultural sector is related to the economic security of the state and the economic security of individual enterprises operating in this sector of the economy. The important component of economic security of agricultural sector is personnel and intellectual security, which should be ensured through the preservation and development of the intellectual potential of the enterprise and the effective work of the staff. The aim of the study is to develop theoretical and methodological foundations of the formation of personnel and intellectual component of economic security of the agricultural sector. The following methods were used in the study: dialectical method of cognition of economic phenomena, abstract and logical, analysis and synthesis, generalization. The article uses the results of expert assessment, which was conducted in accordance with the Methodology of expert assessment of the impact of individual factors on the economic security of agricultural enterprises, which has been developed by the author. The obtained results show that among the internal threats to economic security, threats related to the personnel and intellectual component (nonprofessional management of the enterprise; low level of qualification of employees; low level of employee motivation; outflow of skilled workers) occupy a prominent place. Theoretical bases of forming the mechanism of regulation of personnel and intellectual safety of the enterprise are offered. Counteraction to the threats of the personnel and intellectual component of economic security should be based on the following measures: raising the professional level of management of agricultural enterprises; provision of qualified personnel; stimulating the staff to self-development; conducting an effective youth policy with the aim of attracting young professionals in the agricultural sector; forming a sense of a unified team in employees; creation of an effective system of social support for employees; introduction of an effective and transparent system of motivation and incentives for employees, based on clear criteria for evaluating the activities of employees. Further perspectives for research in this direction should be the formation of the strategy for economic security of the agricultural sector of Ukraine, which is based on the study devoted to the management of the mechanism of regulating personnel, intellectual and other components of economic security.

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.

Impact of Digital Technologies on Agricultural Production: Methodical Aspect

2020 ◽  
pp. 40-45
Author(s):  
Z.Ch. Pak ◽  
◽  
D.P. Kravchenko ◽  
Keyword(s):  
Value Chain ◽  
Agricultural Production ◽  
Agricultural Sector ◽  
Digital Technologies ◽  
Agricultural Enterprises ◽  
Starting Point ◽  
The Impact

The article examines the impact of digital technologies on agricultural production. Digital technologies are classified according to the degree of influence on the development of agricultural enterprises. Groups of technologies with high average and low impact on the configuration of the value chain in agricultural production are identified. The basic (main) and auxiliary (possible) conditions for digitalization of agricultural production are defined, which are the starting point for implementing digital transformations in the agricultural sector of the economy. Along with significant advantages, the key problems of implementing digital innovations in agricultural production are identified.

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.

Теоретичні аспекти сутності банківського кредиту та особливості кредитних відносин в аграрному секторі економіки

Ekonomika APK ◽  
2021 ◽  
Vol 319 (5) ◽  
pp. 101-112
Author(s):  
Iryna Tomashuk
Keyword(s):  
Agricultural Sector ◽  
Bank Lending ◽  
Practical Significance ◽  
Agricultural Credit ◽  
Economic Relations ◽  
Agricultural Enterprises ◽  
Theoretical Substantiation ◽  
Analysis And Synthesis ◽  
Banking Institutions ◽  
The Impact

The purpose of the article is to study and comprehend the essence of credit as a basic economic category and identify the features of bank lending in the agricultural sector of the economy. Research methods. In the process of research a number of methods were used: abstract-logical - for structuring and theoretical substantiation of the essence of the categorical apparatus of credit and credit relations; methods of comparative analysis and synthesis - to study the evolutionary aspects of credit development and credit relations in society; monographic - in identifying and systematizing the characteristics of credit relations in the agricultural sector of the economy; structural and functional approach for the formation of a conceptual vision of credit as an economic category and providing the specifics of the system of bank lending to agricultural enterprises; graphic - to illustrate and systematize the results of the study. Research results. The ambiguity of the interpretation of the credit category in the modern economic literature is revealed. It is proposed to consider the loan as a system of organizational and economic relations between the lender and the borrower, legally enshrined in the loan agreement, on the provision of funds for temporary use on terms of payment, maturity, intended use, security and return. The dualistic nature of credit efficiency is identified and analyzed. The fundamental nature of the impact of the specifics of agriculture on credit relations in the agricultural sector of the economy is assessed. The legitimacy of the existence of a separate mechanism of credit relations in the agar sector of economies is proved. The essential characteristics and features of agricultural credit are systematized and the priority features of objects of crediting in agriculture are covered. Scientific novelty. Theoretical aspects of structuring the interpretation of the essence of credit and credit relations have been further developed. Substantiation of structural components and features of bank lending of the agar sector of the economy. Practical significance. The results of the study can be used by public and sectoral authorities, as well as banking institutions in developing measures to enhance lending to the agricultural sector of the economy. Tabl.: 1. Figs.: 3. Refs.: 31.

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 Application of Cluster Analysis for Identifying Homogenous Zones of Operation of Agricultural Enterprises

2017 ◽  
pp. 32-39
Author(s):  
Т. V. Kobylynska
Keyword(s):  
Cluster Analysis ◽  
High Performance ◽  
Agricultural Sector ◽  
Animal Husbandry ◽  
Business Environment ◽  
Mineral Fertilizers ◽  
Agricultural Enterprises ◽  
Production Output ◽  
Agroindustrial Complex ◽  
The Impact

The cluster analysis ofagricultural enterprises is made by region  Ukraine. The analysis is made by the agricultural sector and its subsectors: plant-growing and animal husbandry. Homogenous regional zones characterizing the performance  agricultural enterprises are identified. The clustering is made using SPPS software. In the problems involved in the cluster analysis Euclidean distance is used. The cluster analysis is used for constructing green maps illustrating the impact  agricultural activities at enterprises on the production output of the agricultural sector and its subsectors: plant-growing and animal husbandry. The constructed dendrogram was used fo r creating two clusters showing low and high performance of the plant-growing sector. The first cluster includes 17 regions  Ukraine have high performance along with low application  mineral fertilizers: Vinnytsya region, Dnipropetrovsk region, Donetsk region, Zhytomyr region, Zaporizhzhya region, Kyiv region, Kirovohrad region, Luhansk region, Mykolaiv region, Odesa region, Poltava region, Sumy region, Kharkiv region, Kherson region, Khmelnytsk region, Cherkasy region, andChernihiv region. The second cluster includes 7 regions with low plant-growing performance along with intensive application  mineral fertilizers: Volyn region, Transkarpaty region, Ivano- Frankivsk region, Lviv region, Rivne region, Ternopil region, Chernivtsi region. The characteristics of regional zones by agricultural production output, numbers  cattle and poultry, and agriculture performance give evidence that in view ofthe similarity in the conditions  their territories, they require similar measures aiming to improve business environment in the sector and mechanisms fo r the development  agroindustrial complex in Ukraine.

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