scholarly journals MODERN APPROACHES IN THE METHOD OF ANALYSIS OF FIXED ASSETS AGRICULTURAL BUSINESS ENTERPRISES

2020 ◽  
Author(s):  
Inna Lazaryshyna
Keyword(s):  
Information Support ◽  
Investment Planning ◽  
Production Program ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Fixed Assets ◽  
Business Enterprises ◽  
Agricultural Business ◽  
Methodological Principles ◽  
Real Investment

Implementation of strategic and current tasks of operational management is impossible without the use of appropriate production capacity. An important place in its structure is occupied by fixed assets. Due to their availability and use in accordance with the production program, a resource base is formed to increase production, provide services or perform work, diversify them, improve quality characteristics. This contributes to gaining significant advantages in ensuring the competitiveness of the enterprise and its products. To reveal the purpose and objectives of the research, the article uses general scientific (analysis, synthesis, induction, deduction) and special research methods (system approach, graphical method, comparative analysis, modeling). The scientific article examines the existing methods of analysis of fixed assets. Its critical assessment is given, the shortcomings of use in the conditions of market economy and information needs of managers and investors of agrarian business enterprises are pointed out. Theoretical and methodological principles of improving the analysis of fixed assets of agricultural enterprises are formulated. A model of the methodology of analysis of fixed assets in the system of real investment management is proposed. To reveal the content of the proposed method, the practical aspects of the implementation of the method of analysis of fixed assets in the management of real investments of agricultural enterprises are considered. Analytical indicators for information support of management of each stage of real investment (at the stage of real investment planning and the stage of realization of investments in fixed assets of agricultural enterprise) are identified.

scholarly journals Trends of grapeproduction by main producers in Ukraine

2018 ◽  
pp. 48-53
Author(s):  
M. Dmytruk
Keyword(s):  
Agricultural Production ◽  
Capital Intensity ◽  
Agricultural Producers ◽  
Production Program ◽  
The Sustainable Development ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Production Technologies ◽  
Effective Development ◽  
The Cost

To ensure the development of agricultural production in modern conditions, it is necessary to pay more attention to nontraditional spheres of activity and production. One of these forms is viticulture. In the article the present state of grape production development in agricultural enterprise sisconsidered. Focuse dattention to there levance of the issue under investigation and itssignifican cein the agricultural production system. The maintendenciesof development of are asundervineyards, productivity and grosscollection of grapesin agricultural enterprises are determined. It is noted that agricultural enterprises devote much less attention to the development of grape production and horticultureprivate households and users of other categories.It has been established that the area of vineyards are decreasing (even without taking into account producers of the Autonomous Republic of Crimea), the yield is low. Reducing of land area under vineyards in agricultural enterprises and reducing their productivity has led to a reduction in the volume of grape production.One of the reasons of this situation is that viticulture is a highly capital intensive industry that requires significant investments. For the last years there was a rise in prices, a depreciation of the national currency and some other negative factors that negatively affected the ability of commodity producers to effectively provide the need for funds to carry out the production program. Consequently, enterprises reduced the use of productive resources, which negatively affected the yield of grapes.The main problems for solving this problem are the high capital intensity of the industry, significant amounts of initial investment for the production of grapes, obsolete production technologies, difficulties with the marketing of the resulting products.To ensure the effective development of grape production, it is necessary to pay more attention to the improvement of the organization of the system of sales of the ready products. There are two important problems in grape production sphere – low buying ability of most consumers and competitiveness of grape production. On the basis of the researches, the directions of effective development of grape production are offered. The solution of these issues requires attention from the governmental authorities: the development of appropriate support and development programs, the full or partial compensation of the cost of laying vineyards, the purchase of the necessary equipment for the care, harvesting and processing of grapes. The combination of efforts of state institutions and agricultural producers will ensure the sustainable development of viticulture in Ukraine.The research was carried out using a number of economic, mathematical and statistical methods. With the help of the dialectical method, the current state of development of grape production was explored and illuminated; the economic and statistical method is used to assess the dynamics of the industry's development; method of expert assessments and abstract-logical – in substantiating the main directions of ensuring the effective development of grape production in agricultural enterprises. Key words: development, production, grape, agricultural enterprises, competitiveness, viticulture, trends.

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 Depreciation as a source of investment resources of an agricultural enterprise

2019 ◽  
pp. 78-84
Author(s):  
Nadiia Svynous
Keyword(s):  
Crop Production ◽  
Production Method ◽  
Economic Feasibility ◽  
Investment Fund ◽  
Investment Funds ◽  
Investment Activity ◽  
Agricultural Enterprises ◽  
Technical Base ◽  
Agricultural Enterprise ◽  
Fixed Assets

Purpose. The aim of the article is generalization of scientists' approaches to the recognition of depreciation as a source of investment resources of agricultural enterprises and development of practical recommendations on the use of depreciation as a component of their own financial resources in order to recreate the material and technical base of farms in the corporate sector of the agrarian economy. Methodology of research. The following general scientific methods are applied in the course of the study: analysis and synthesis of generalized opinions of scientists on the treatment of categories of “depreciation” and “amortization”, concretization and abstraction – in the development of measures to create a unit depreciation and investment fund, systematic and complex approaches to obtaining evidence the roles and locations of depreciation, as sources of investment resources of agricultural enterprises, as well as abstract and logical methods of research – in determining the economic feasibility of indexing fixed assets. Findings. It has been proved that the formation of depreciation charges by agricultural enterprises is an important instrument for stimulating investment activity. It is proposed to exempt from the income tax part of the taxable profit that participates in the formation of the investment financing fund, in the form of indexation of accumulated depreciation, taking into account the level of inflation. It is established that depreciation can be considered in the market economy as a source of financing of capital investments on the basis of its financial component – real funds in the proceeds from the sale of goods (products, works, services), which should be accumulated for the purposeful use. Originality. The feasibility of introducing a production method of depreciation for 4-5 groups of fixed assets in crop production in the formation of costs to determine profit before tax. In order to increase the role of depreciation as a source of updating and modernization of agricultural capital, it is advisable to: develop a new tax strategy, in particular, preferential taxation, introduce an additional tax burden when using depreciation not for the intended purpose; to pursue an active policy of accelerated depreciation and to introduce methods of state control over the targeted use of depreciation; to use the instruments of state support of accumulation of depreciation in the form of real money in deposit or special accounts with banks; to create regional unitary amortization and investment funds with state participation. Practical value. The proposed method of formation of the fund will allow enterprises to store depreciation resources that are directed to reproduction of fixed capital in their indexed value terms that is, taking into account inflation, which will facilitate the conduct of extended reproduction of production by modernization of the technical base. Obviously, such an approach to the formation of a depreciation accumulation fund is possible only with the break-even operation of agricultural enterprises. In the case of an unprofitable operation of the enterprise, depreciation deductions are directed to cover the losses and have no purpose. This means that depreciation for the recovery of property, plant and equipment is absent, which leads to the conclusion about the crisis. Key words: depreciation; investment; agricultural enterprise; reproduction; fixed assets.

scholarly journals Digital technologies as a factor of innovative development of information support for an agricultural dairy production enterprise management

2021 ◽  
Vol 0 (13) ◽  
pp. 38-45
Author(s):  
L. KRASIL'NIKOVA
Keyword(s):  
Dairy Products ◽  
Network Formation ◽  
Digital Technologies ◽  
Information Support ◽  
Enterprise Management ◽  
Dairy Production ◽  
Industrial Complex ◽  
Innovative Development ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise

Abstract. The paper focuses on the special role of the use of digital devices and digital technologies in the development of information support for the management of dairy production within the framework of an integrated automated management system for agricultural enterprises in a market economy. Currently, in the Russian agro-industrial complex the use of modern digital technologies in the organization and functioning of network information support for making appropriate decisions is a strategically important innovative factor in improving the efficiency of management of an agricultural enterprise, including the processing of raw cow's milk and the production of planned assortment of dairy products. The purpose of this paper is to clarify the theoretical foundations and provisions that allow identifying and classifying the unique properties of digital technologies, the use of which can significantly improve the efficiency of management of agricultural enterprises of the agro-industrial complex, as well as to develop an organizational and economic model of automated network formation of information support for the management of dairy production. Methods. The methodological basis of this article consists of system, complex, situational and computer approaches, methods of comparative economic analysis, economic and mathematical modeling, network interaction and principles of functioning of information management support. Results. As a result of the study, author suggests a conceptual approach to the use of digital technologies as the factor of innovative development information support of agricultural enterprise management in the agro-industrial complex for the production of dairy products based on the identified characteristic properties of digital technologies (manufacturability, functionality, flexibility, integrability, informativeness and minimality) that can generate, store, and instantly provide the necessary information for decision-making. Scientific novelty. During the study, the results obtained which are of scientific novelty in the application of digital technologies for the development of management information production of dairy products, in particular, the author defined the concept "digital technology" and developed the organizational-economic model of automatic network formation of information support for management of the production of dairy products, covering the network of specialists workplaces in the basic and supportive production and maintenance processes at an agricultural enterprise.

scholarly journals Analysis of Trends in the Development of Agricultural Enterprises and the Formation of Operating Profit

2021 ◽  
Vol 37 ◽  
pp. 00187
Author(s):  
Lyubov Vinnichek ◽  
Dina Badmaeva
Keyword(s):  
Business Processes ◽  
Financial Analysis ◽  
Economic Criterion ◽  
Agricultural Enterprises ◽  
Operating Profit ◽  
Agricultural Enterprise ◽  
Important Direction ◽  
Specific Factors ◽  
Agricultural Business

In agricultural business, some specific factors, such as high natural and climatic risks, seasonality of production, reliance on biological assets, slow cycle of capital turnover, timeliness and completeness of budgetary assistance, have a significant impact on financial results. The role of budgetary funds in modern conditions is clearly manifested at the stage of formation and presentation of operating profit in the reports of an agricultural enterprise. The analysis of profit and assessment of its basis of efficiency of business processes of the enterprise are the most important direction of financial analysis of market entities' activity. Information about the amount of operating profit is an economic criterion for the development of an agricultural enterprise and can be a signal reference point for potential investors in the agricultural market when considering business cooperation and partnership.

scholarly journals ACCOUNTING OF EXPENDITURE MANAGEMENT TACTICS

2020 ◽  
pp. 149-165
Author(s):  
Nataliia PRAVDIUK
Keyword(s):  
Cost Management ◽  
Information Support ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Hierarchical Levels ◽  
Calculation Methodology ◽  
Strategic Goals ◽  
Accounting Software ◽  
The Cost ◽  
Management Tactics

The article analyzes the methodological approaches to the operational management of costs, defined as tactics, accounting tools. Such a methodology should be formed and detailed for macro and micro levels, taking into account the needs of management at each level of the hierarchy. The author interprets the category of “cost management” as a process of choosing the means of influencing expenses in order to achieve strategic goals of activity at hierarchical levels of management. The essence of the current and strategic cost management is disclosed, the place of accounting support for the cost management tactics for an agricultural enterprise is determined. The hierarchical levels of providing cost management in the context of the current, tactical and strategic levels of management for managers of lower, middle and senior management of an agricultural enterprise are given. To identify the features of cost management and determine ways to improve efficiency, the financial data of Mironovsky Hleboproduct PJSC for 2013-2018 was considered. It is determined that the cost management system will be effective if the particularities of the type of enterprise are taken into account, all management processes are covered. A system of indicators for evaluating the effectiveness of information support for tactics of cost management by coefficients with a given information base and calculation methodology has been formed. A constructive scheme of information support for the tactics of cost management of agricultural enterprises has been developed. The policy of accounting support for the tactics of managing the costs of an agricultural enterprise is justified. Using the developed proposals will increase the tactical level of management by expanding the methodological base for cost analysis based on accounting software. Prospects for further research are to determine the methodology for creating an accounting information reflection procedure to ensure cost management tactics, including for various types of agricultural enterprises.

scholarly journals Fundamentals of business planning of agricultural enterprises

2021 ◽  
Vol 2 (99) ◽  
pp. 319-326
Author(s):  
A. A. Osipova ◽  
Keyword(s):  
Business Plan ◽  
Business Planning ◽  
Economic Relations ◽  
Business Plans ◽  
Agricultural Enterprises ◽  
Future Goals ◽  
Agricultural Enterprise ◽  
Invaluable Tool ◽  
Business Negotiations ◽  
Agricultural Business

In world practice, a business plan has long become a generally accepted way of providing commercial information and the basis for business negotiations. With the development of market relations and the expansion of international economic relations, business planning becomes one of the important elements of ensuring the competitiveness and successful production and financial activities of an enterprise. On the basis of the business plan, the calculation of the economic efficiency of business ideas and investment decisions, the assessment of the commercial feasibility of investing in their implementation is carried out. A well thought out business plan can be a key step in building a successful and sustainable agricultural enterprise. Business plans, as objects that reflect the characteristics of the field of activity, must be developed not in a template, but based, first of all, on the intended purpose. In this case, the number of sections is regulated. It is one thing when a business plan is developed with the aim of introducing a highly effective innovation, and quite another when it is created for the financial recovery of an organization. A business plan is a document that defines the future goals of a business and a strategy for achieving them. Description can take two forms: narrative and financial. A business plan includes the following documents: resume, business introduction, market analysis, competitor analysis, products and services, marketing and sales strategies, organizational structure, and financial projections. Thus, a business plan is an invaluable tool that helps a grower to be on track to achieve the goals of an agricultural business. Regardless of whether you are a cattle farmer, raising products or processing, it is an agricultural business.

Integrative Viewpoint for Implementing Sustainable Management Agricultural Business Excellence

TEM Journal ◽  
2021 ◽  
pp. 303-309
Author(s):  
Mykhailo Sahaidak ◽  
Mariia Tepliuk ◽  
Victoria Zhurylo ◽  
Natalia Rudenko ◽  
Olesia Samko
Keyword(s):  
Sustainable Management ◽  
Energy Analysis ◽  
High Energy ◽  
Industrial Sector ◽  
Present Stage ◽  
Gradual Decline ◽  
Agricultural Enterprises ◽  
Business Excellence ◽  
Agricultural Business ◽  
Key Indicators

The article proves that at the present stage of economic development the agro-industrial sector of Ukraine is one of the most important sectors of the domestic economy. Taking into account the integration processes, agribusiness increases the volume of innovation, as it operates in conditions of high energy analysis methods, mysterious processing methods, small technological research methods. In the course of the study, it was determined that we observe a tendency to a gradual decline of domestic agriculture. It was found that important for agribusiness, which let’s use synergistic factors of agricultural enterprises external environment forms and use dynamic opportunities of industrial agriproduct’s in Ukraine. The proposed use of scientific and methodological tools for business excellence evaluation within agricultural enterprises on the basis key indicators of importance, with market features duality.

scholarly journals Environmental Impacts and Attitudes of Agricultural Enterprises for Environmental Protection and Sustainable Development

Agriculture ◽  
2020 ◽  
Vol 10 (10) ◽  
pp. 440
Author(s):  
Zuzana Juríčková ◽  
Zuzana Lušňáková ◽  
Marcela Hallová ◽  
Elena Horská ◽  
Monika Hudáková
Keyword(s):  
Sustainable Development ◽  
Environmental Protection ◽  
The Self ◽  
Enterprise Management ◽  
Ecological Stability ◽  
Chi Square ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
State Of The Environment ◽  
Lay Public

Recognising that implementing an agricultural enterprise impacts the state of the environment, its ecological stability, and the self- regulatory capabilities of ecosystems, the aim of this paper is to acquaint the professional and lay public about the attitudes of Slovakian agricultural enterprises towards environmental protection and sustainable development. The paper draws attention to present methods, techniques, and tools that enterprise management are applying for the purpose of meeting and overcoming environmental challenges. The data for this research were obtained from controlled interviews and a questionnaire survey conducted across more than 90 agricultural enterprises. Based on the data outcomes, research premises and formulated research hypotheses put forward are verified by using Friedman, Wilcoxon, Kruskal–Wallis, and Pearson chi-square tests. Discussion of the findings points out that although Slovakia is not yet one of the most polluting countries, promoting the application of environmental protection approaches for sustainable development is of the essence. The most important agriculturally related step, mitigating environmental degradation, is to promote changes in the moral values of agricultural enterprises and the society through enhanced environmental awareness and application practices.

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.

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