scholarly journals MAIN PROBLEMS OF DETECTION OF TRANSACTION COSTS IN ACCOUNTING-INFORMATION PROVIDED MANAGEMENT OF AGRICULTURAL ENTERPRISES AGRICULTURAL ENTERPRISES IN THE LIVESTOCK INDUSTRY

2020 ◽  
pp. 126-132
Author(s):  
Dmytro Liudvenko
Keyword(s):  
Transaction Costs ◽  
Information Management ◽  
Agricultural Sector ◽  
Institutional Environment ◽  
Economic Environment ◽  
Livestock Industry ◽  
Agricultural Enterprises ◽  
Doing Business ◽  
Agricultural Enterprise ◽  
Livestock Sector

Introduction. The article describes the market and globalization exacerbate the problem of competitiveness of products, enterprises, states. The role of accounting-formation support is increasing for the management, socioeconomic and environmental basis of the competitiveness of enterprises in the livestock sector. Accounting in the agrarian sector has unquestionable success. It is demonstrated clearly by the identification of transaction and transaction costs in the livestock industry today. The importance of accounting are achievements in the agricultural sector. The accountants' attention and therefore at all levels of management are not isolated in accounting standards for these costs in the economic activity of an agricultural enterprise. Purpose. The task is to substantiate: The need to isolate the composition of transaction costs in accounting accounts. We must to ensure competitiveness in the new economic environment. It is requires accounting and information management of agricultural enterprises engaged in the livestock industry. Results. Scientists are suggest: transaction costs depend on the institutional environment in which the agrarian business operates. It makes impossible to directly influence such costs. The problem of competitiveness transaction costs are of great importance.We must require greater control at all levels of management. It is requires appropriate response of accounting specialization in accountingThe information management of agricultural enterprises engaged in the livestock industry. It should be emphasized: Transaction costs have become particularly important in the socio-economic environment over the last century. This component operates outside the scope of transformational costs. This component has a significant impact on the convenience of doing business in agriculture. The presence of these costs derive from the availability and clarity of accounting. The information management of agricultural enterprises engaged in the livestock sector . This is determine the competitiveness of economies.

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 Diversification strategy in agro-industrial complex

2021 ◽  
pp. 31-37
Author(s):  
R. A. Konuspayev ◽  
◽  
T. Zh. Demesinov ◽  
T. A. Taipov ◽  
◽  
...  
Keyword(s):  
Agricultural Sector ◽  
Climatic Factors ◽  
Weather Conditions ◽  
Industrial Complex ◽  
Diversification Strategy ◽  
Agricultural Producers ◽  
Doing Business ◽  
Agricultural Enterprise ◽  
Product Sales ◽  
Crop And Livestock Production

The relevance of the topic of the article is determined by the importance of diversification of production aimed to increase the competitiveness of agro-industrial complex at the present stage of economic development. The goal is to analyze the features of transformation of organizational and production structure of agricultural enterprise, which consists in supplementing it with new types of products, technologies, suppliers, etc. Objectives to show the importance of diversification processes to ensure sustainability of agricultural producers to negative changes in the external and internal environment. Results – it is noted that the priority areas of diversification in agro-industrial production include the organization of new branches of crop and livestock production, the inclusion of productive species, varieties or hybrids of crops in crop rotations, the development of processing sectors, the system of material and technical supply and marketing of products, etc. commodity diversity, reorientation of sales markets in agro-industrial complex is especially important in view of high risks of doing business associated with the high dependence of its results on weather conditions of the year, soil and natural-climatic factors, etc. The conducted analysis shows that the important conditions for deepening structural restructuring include developed agricultural policy of the State, a system of effective measures for regulating and supporting the industry, attracting investment in the development of agricultural sector and financial markets. The performed studies allowed us to draw the following main conclusions – diversification of production is a promising direction for the development of economic activity of enterprises, ensuring the growth of their proceeds from product sales, profits and profitability.

scholarly journals Problems of organizational and legal forms of management in the agricultural sector

2021 ◽  
Vol 12 (4) ◽  
Author(s):  
Novak Tamara ◽  
◽  
Marchenko Svitlana ◽  
Keyword(s):  
Agricultural Production ◽  
Agricultural Sector ◽  
Entrepreneurial Activity ◽  
Legal Form ◽  
National Legislation ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Legal Literature ◽  
Business Entities ◽  
Legal Forms

The article is devoted to the analysis of some problems of organizational and legal forms of management in the agricultural sector. The main tendencies of development of organizational and legal forms of Ukraine in the aspect of deregulation of entrepreneurial activity and opening of the market of agricultural lands are determined. The role and significance, types, legislative and doctrinal approaches to determining the organizational and legal form of agricultural production are highlighted. On the basis of the analysis of legal literature, national legislation and practice of its application the problems of separate organizational and legal forms of conducting agricultural production (farms, collective agricultural enterprises, etc.) are analyzed. It is concluded that the principle of equality of ownership and management in agriculture is violated in Ukraine. Keywords: organizational and legal forms, business entities, agricultural production, agricultural sector, farms, collective agricultural enterprise

scholarly journals FORMATION AND MANAGEMENT OF THE PERSONNEL PROVISION PROCESS IN AGRICULTURAL ENTERPRISES

2020 ◽  
Author(s):  
Kotelnikova Iuliia Mykolayivna
Keyword(s):  
Agricultural Sector ◽  
Effective Management ◽  
Agricultural Labor ◽  
Analytic Hierarchy ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Individual Enterprise ◽  
Effective Activity ◽  
Market Trends ◽  
Hierarchy Process

The purpose of the scientific research is to form the process of personnel provision at the agricultural enterprise and personnel management of the agricultural enterprise to increase its efficiency, identifying key components of personnel provision and their impact on the effective activity of the enterprise. As a result of the study, the place of Ukraine as a country-exporter of agricultural products, especially cereals, in the world space was shown. The market trends of the agricultural sector of Ukraine for 2014 – 2019 are analyzed. The key problems of the agricultural labor market are identified. An organizational scheme-algorithm for the formation of the process of effective personnel provision at agricultural enterprises is proposed, considering the main stages, which is based on a systematic approach. Within the framework of the system-process approach, it is proposed to implement the PDCA methodology, which allows effectively manage the activities of an enterprise on a systematic basis for further effective management of the personnel provision at an agricultural enterprise. Also, significant components of the personnel provision process are identified and, using the analytic hierarchy process (AHP), the influence of these components on the key performance indicators of each individual enterprise are revealed.

scholarly journals FORMATION OF THE SYSTEM OF MANAGEMENT OF THE PERFORMANCE OF MARKETING ACTIVITY OF AGRARIAN ENTERPRISES ON THE BASIS OF A SYSTEM OF BALANCED INDICATORS

2020 ◽  
pp. 95-108
Author(s):  
Olga Varchenko ◽  
Iryna Artimonova ◽  
Iryna Herasymenko
Keyword(s):  
Agricultural Sector ◽  
Business Development ◽  
Marketing Activity ◽  
Agricultural Enterprises ◽  
Theoretical Approaches ◽  
Agricultural Enterprise ◽  
Marketing Activities ◽  
Strategic Goals ◽  
Methodological Approaches ◽  
Business Orientation

Introduction. In an unstable market environment, it is quite difficult to objectively evaluate the effectiveness of marketing activities for agricultural enterprises using traditional methodological approaches. We believe that now there is a need to develop methodological approaches that will help to establish the relationship in the marketing management system, taking into account the changing market conditions and the resource potential of the agricultural enterprise. Methods. The following methods are used to achieve this goal, namely: methods of monographic comparative analysis and specific methods in the field of analysis of theoretical and analytical foundations of marketing activities to determine the strategic prospects of marketing activities, identify effective measures to improve marketing activities in agricultural enterprises. Research methods are based on theoretical developments and scientific tools, which includes analysis and evaluation of formulated methodological approaches to assess the effectiveness of management of marketing activities of agricultural enterprises on the basis of quantitative and qualitative indicators. The research methodology also provides for the generalization of scientific sources that explore the rational aspects of management and increase the effectiveness of marketing activities of enterprises in the agricultural sector of Ukraine. Results. Theoretical approaches to understanding the management of enterprise marketing activities are summarized, and the distinction and fundamental relationship between the categories «marketing performance» and «marketing efficiency» are established. It has been found that the main purpose of these categories is to achieve the desired results, in which the achievement does not take into account the method and the costs incurred, and the efficiency takes into account the way with the resources expended. The formation of a holistic system for managing the effectiveness of marketing activities is achieved through synchronization of the process of influencing marketing tools in order to create an overall synergistic effect. We have developed a balanced system of indicators of the enterprise to evaluate the effectiveness of marketing activities of the enterprise, which considers the specific activity and business orientation of the agricultural enterprise. It is proved that, depending on strategic goals, business orientations of agrarian enterprise are determined, which set the future vector of business development, therefore marketing activity should promote business development. Discussions. Promising areas of further research are the development of methods for analyzing the cost-effectiveness of marketing activities in the agricultural sector. Keywords: management, marketing complex, business orientation, strategic goals, performance, efficiency, production resources.

scholarly journals Utilisation of subsidy in a program-directed support of agricultural loans

2012 ◽  
Vol 52 (No. 7) ◽  
pp. 311-320 ◽  
Author(s):  
V. Bečvářová
Keyword(s):  
Interest Rates ◽  
Agricultural Sector ◽  
Point Of View ◽  
Allocation Of Resources ◽  
Enterprise Development ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Decision Making System ◽  
Main Instrument ◽  
High Level

The paper is focused on the performance measurement of the Support and Guarantee Fund for Farmers and Forestry (SGFFF) as the main instrument of capital reinforcement of Czech agricultural enterprise development. Its principles as well as the function from the point of view of agricultural enterprises, restructuring and allocation of resources and the reason why the subsidies of the supported loans’ interest rates have been employed are cleared up there. The results are discussed upon an analysis of the Fund’s activity. According to them, it can be claimed that the Fund has became an important part of supports for the agricultural sector development in the last ten years. From the point of view of the criteria of supported loans allocation, it was ascertained that the level of support has not been derived from the different natural and soil qualities primarily. The economic results and a high level of the prosperity have been evaluated as the main criteria for the decision-making system regarding an effective restructuring of agriculture and improving its competitiveness.

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 STAGES OF ASSESSING THE DEVELOPMENT OF FOREIGN ECONOMIC ACTIVITY OF AGRICULTURAL ENTERPRISES AND THEIR INTERPRETATION

2020 ◽  
Author(s):  
Stepan Kubiv ◽  
◽  
Vasyl Fedyuk ◽  
Keyword(s):  
Economic Activity ◽  
Agricultural Sector ◽  
Information Value ◽  
Sources Of Information ◽  
Agricultural Enterprises ◽  
Doing Business ◽  
National Characteristics ◽  
High Level ◽  
The Cost ◽  
Available Information

The foreign economic activity of domestic enterprises of the agricultural sector is characterized by high potential for further development, however, in the current and retrospective perspective does not show significant trends for long-term dynamic growth in the future. Therefore, it is necessary to develop and use a number of scientific proposals that logically follow from the results of the analysis and take into account the national characteristics of doing business in a high level of economic and political instability. One of the directions of scientific research to solve the outlined scientific topical problem is the formation of methodological and applied tools for assessing the development of foreign economic activity of enterprises in the agricultural sector. Today the problem of scientific and economic substantiation of the stages of evaluation of foreign economic activity of agricultural enterprises and their interpretation is relevant, which allow to influence the solution of specific management problems with the implementation of creative ideas and reduce the cost of their commercialization. The article analyzes the sequence of stages of the process of selecting indicators for evaluating foreign economic activity of agricultural enterprises, which, unlike others, describes the procedure for taking into account factors influencing foreign economic activity, criteria for selecting indicators for its analysis, sources of information and analysis of foreign economic activity. indicators with a high level of information value and which will be calculated on the basis of fully available information. Factors detail the search for rational indicators to describe the dynamics of certain processes, as they reflect the relationship between the elements of economic systems. Establishing criteria for selecting FEA evaluation indicators makes it possible to sort out those indicators that are not suitable for monitoring the studied processes. Areas of analysis reflect the nature of the information that should be reflected in the indicators selected for evaluation.

scholarly journals MECHANISM OF INCREASING THE COMPETITIVENESS OF AGRICULTURAL ENTERPRISES

2021 ◽  
Vol 26 (2(87)) ◽  
Author(s):  
Kristina Zheludenko
Keyword(s):  
Agricultural Sector ◽  
Political Factors ◽  
Agricultural Enterprises ◽  
Theoretical Approaches ◽  
Agricultural Enterprise ◽  
Number Of Factors ◽  
Scientific Substantiation ◽  
Characteristic Features ◽  
Social Organizational ◽  
The Competitiveness Of Enterprises

The efficiency of agricultural enterprises in the market environment depends on the level of their competitiveness. Competition encourages producers of agricultural products to implement the results of scientific and technological progress, the use of new unique technologies and products, and ensures the active development of agricultural production. Since competitiveness is one of the main indicators of the state of enterprises, its increase becomes one of the main strategic tasks of ensuring their stable development. The study of theoretical and practical issues of increasing the competitiveness of enterprises was carried out by many domestic and foreign scientists. The article presents their theoretical approaches to defining the concept of «enterprise competitiveness». Since the activities of enterprises in the agricultural sector have characteristic features associated with the specifics of agriculture, the essence of the concept of «competitiveness of agricultural enterprises» is defined. The competitiveness of enterprises in the agricultural sector depends on a number of factors that are of different nature, origin and level of impact. For effective management of the competitiveness of economic entities in the agricultural sector, a classification of their factors is proposed. Among them, natural-geographical, scientific and technical, social, organizational, financial and economic, environmental and political factors are highlighted. The article presents the scientific substantiation of the above factors and analyzes their impact on the activities of enterprises in the agricultural sector. Taking these factors into account will increase the production of high quality products, make a profit, and will help accelerate the industry's recovery from the financial crisis. The article presents a mechanism for increasing the competitiveness of agricultural enterprises and describes its stages: analysis of the competitive positions of an agricultural enterprise, the formation and implementation of the mechanism. The measures and priority directions of increasing the competitiveness of the subjects of the agrarian market are proposed.

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.

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