scholarly journals INVESTMENTS AS A MEANS OF REPRODUCING OF THE MATERIAL AND TECHNICAL BASE OF AGRICULTURAL ENTERPRISES

2020 ◽  
pp. 146-154
Author(s):  
Nadiya Svynous
Keyword(s):  
Rural Areas ◽  
Financial Stability ◽  
Agricultural Land ◽  
Corporate Sector ◽  
State Support ◽  
Agricultural Producers ◽  
Investment Activity ◽  
Agricultural Enterprises ◽  
Technical Base ◽  
Fixed Assets

Introduction. The processes of reproduction of MTB of agricultural producers are determined by a number of internal and external factors, among which are the following: opportunities for the formation of investment resources from external and internal sources of funding; effectiveness of state support; organization of production activities, which focuses on resource conservation; size and specialization of the enterprise; financial stability; efficiency of production activity; product competitiveness; investment activity; productivity of technical means, their physical and moral wear and tear; perception of innovations. Methods. The methodological basis of the study is a dialectical method of cognition, a systematic approach to the study of economic phenomena. The tasks are solved using the following methods: abstract and logical (in formulating theoretical generalizations and conclusions); monographic (reflecting the processes of formation of the material and technical base of agricultural enterprises in the dynamics); statistical analysis (to assess the movement of the active part of non-current assets of farms in the corporate sector of the agricultural economy). The reliability of the obtained results, conclusions and proposals is confirmed by the calculations and a significant amount of empirical material presented in the work. Results. It is established that the main problems of deterioration of material and technical condition of fixed assets in agriculture are: low investment activity of agricultural producers; insufficient volumes and miscalculations in the targeting of state support for the renewal of fixed assets of agriculture for small and medium-sized farms in rural areas; imperfect agricultural leasing; no indexation of the book value of fixed assets of agricultural enterprises. Discussion. In the conditions of further development of investment activity of farms of the corporate sector of agrarian economy there is a necessity to make capital investments in acquisition of agricultural lands. In this connection the priority tasks of scientific research are: development of methodical approaches transactions for the purchase and sale of agricultural land and their reflection in the financial statements. Keywords: investment, material and technical base, agricultural enterprise, technical means, state support.

The Problems of Investment and Crediting of the Ukrainian Agricultural Enterprises at the Level of Macroeconomics: Foreign Experience

2021 ◽  
pp. 37-46
Author(s):  
Tetyana Reshytko ◽  
Keyword(s):  
Rural Areas ◽  
Financial Support ◽  
Large Scale ◽  
Agricultural Land ◽  
Developed Countries ◽  
The State ◽  
Investment Climate ◽  
Agricultural Producers ◽  
Agricultural Enterprises ◽  
Private Investments

The article deals with the problems of financial support to the agricultural producers in Ukraine, which mostly perform from their own resources, which is insufficient for self-financing. This fact makes agricultural enterprises hope for support from the state and presupposes the development of banking and partnership forms of crediting. The framework of state support to agricultural producers and the implementation of private investments in the development of agricultural enterprises are revealed. There have been given the examples of successful private investments, which provide not only the manufacturing of high quality products, but also the employment of farmers. The main directions of financial support for production and employment of the rural population in the EU member states are shown. The need to create a favorable investment climate in the agricultural and non-agricultural spheres, in the development of rural areas is indicated. It has been investigated that radical changes are required to establish the positive dynamics of investment processes. First of all, it concerns the introduction of a real market for agricultural land, which will stop the outflow of investors from the industry, expand the banks’ interest in financing agriculture, and allow direct and legal involvement of these lands in the investment process. In order to solve the problem of rural residents’ employment, there is a need to improve the investment climate in the agricultural and non-agricultural spheres. In this regard, the experience of developed countries is interesting, where investment by the state budget is an important factor in social reproduction, a source of modernization and expansion of fixed capital, a means of stimulating its accumulation. The establishing of financial support for social infrastructure in rural areas will stop the reduction and closure of social facilities, increase the range and quality of services, improve the living conditions of farmers, promote small business, create additional jobs and reduce the migration of productive rural forces to cities and abroad. The problem of investment support to the development of agriculture and rural areas is large-scale, nationwide, and requires the consolidation of efforts of all levels and spheres of production, society, public authorities and economic management.

scholarly journals METHODOLOGICAL APPROACHES TO EVALUATION OF EFFICIENCY OF INVESTMENT ACTIVITY IN THE PROCESSES OF REPRODUCTION OF AGRICULTURAL ENTERPRISES

2020 ◽  
pp. 164-173
Author(s):  
Ivan Svynous ◽  
Nadia Svynous
Keyword(s):  
Agricultural Land ◽  
Production Capacity ◽  
Research Process ◽  
Agricultural Products ◽  
Economic Research ◽  
Investment Activity ◽  
Agricultural Enterprises ◽  
Fixed Assets ◽  
Methodological Approaches ◽  
Production Resources

Introduction. One of the main tasks to ensure food security of the country, regardless of changes in external and internal conditions, is the stable development of domestic production of agricultural products and food in sufficient quantities to achieve independence. In this regard, an important task for the long-term development of agriculture is the production of high quality agricultural products by mobilizing production capacity through the provision of expanded production at agricultural enterprises. Methods. A set of special methods of economic research is used in the research process. Using the abstract and logical method, in particular the methods of analogy and comparison, induction and deduction conclusions. The method of theoretical generalization is used in the critical analysis of research results of domestic and foreign scientists on the substantiation of investment factors and methods of assessing the effectiveness of investment. Results. Summarizing the results of the study of methodological approaches to the analysis of investment support of reproduction processes of production resources, it should be noted that most of them are part of the methods of financial and investment analysis. However, the current need of agricultural enterprises in the timely and effective renewal of fixed assets requires the allocation of investment assessment of the processes of reproduction of production resources in a separate method, which involves determining the technical condition of fixed assets and trends; identifying the needs of the enterprise in the renewal of fixed assets, taking into account the assessment of their wear. Discussion. The proposed methodological approaches to the analysis of investment support of reproduction processes of production resources will become important in the context of the introduction of the market of agricultural land, which will lead to the recognition of agricultural land as an object of investment. Keywords: efficiency, investment activity, agricultural enterprise, reproduction, indicator.

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.

About Measures of the State Support for Technical Equipment of Agricultural Producers

2020 ◽  
pp. 20-27
Author(s):  
A.Ya. Kibirov ◽  
Keyword(s):  
Statistical Analysis ◽  
Energy Saving ◽  
High Performance ◽  
The State ◽  
Agricultural Products ◽  
Technical Equipment ◽  
Agricultural Machinery ◽  
State Support ◽  
Agricultural Producers ◽  
Technical Base

The article uses methods of statistical analysis, deduction and analogy to consider programs at the Federal, regional and economic levels, which provide for measures aimed at improving the technical equipment of agricultural producers. Particular attention is paid to the acquisition of energy-saving, high-performance agricultural machinery and equipment used in the production and processing of agricultural products. An assessment of the effectiveness of state support for updating the material and technical base of agriculture is given. Based on the results of the study, conclusions and recommendations were formulated.

MACHINE-TECHNOLOGICAL STATIONS TAKING INTO ACCOUNT HISTORICAL EXPERIENCE AS ONE OF THE DIRECTIONS OF DEVELOPMENT OF THE MARKET OF ARGO-TECHNOLOGICAL WORKS AND SERVICES

2017 ◽  
Author(s):  
Liudmyla Yefimtseva ◽  
Keyword(s):  
Agricultural Sector ◽  
Agricultural Land ◽  
Full Range ◽  
Present Stage ◽  
Agricultural Commodity ◽  
Agricultural Producers ◽  
Historical Experience ◽  
Small Areas ◽  
Agricultural Enterprises ◽  
Average Size

The article examines the historical experience of the creation and operation of machine-technological stations, taking into account the peculiarities of their development in each period of their activities. The advantage of creation of machine-technological stations at city united territorial communities at the present stage as one of means of the maintenance of agricultural commodity producers from the area of the earths to 500 hectares of a full complex of technical means is outlined, the growth of which will contribute to the development of the market of agro-technological works and services. Among the main advantages - the proximity of technical means to the agricultural lands of farmers is a significant factor, given that the average size of the united territorial community is about 225 km2. In addition, the newly created machine-technological stations, whose activities will be aimed at working with small areas of agricultural land, will be equipped with appropriate technical means, which will save money. Restraining factors of development of machine-technological stations at the present stage are revealed, among which the main ones are limited financial resources at the stage of their creation, insufficient level of state support, lack of integration of machine-technological stations with agricultural enterprises that are consumers of their services. It is proposed to create a fund to support the newly created machine- technological stations at the city's united territorial communities to provide start-up capital in the form of interest-free loans on a competitive basis, which can be used for investment in technical means and equipment, working capital or expansion of agro-technological works. In addition, the improvement of programs of financial support for agricultural producers will promote the development of machine-technological stations in the agricultural sector. The implementation of the proposed proposals will contribute to the development of the market of agro-technological works and services in the direction of providing agricultural producers of small forms of management with a full range of quality technological services in a timely manner.

scholarly journals Digitalization in Realization of Ecological and Economic Principles of Managing Sustainable Development of Agrarian Enterprises

2020 ◽  
pp. 29-36
Author(s):  
М.V. Zos-Kior ◽  
V.Y. Ilin ◽  
I.M. Kyryliuk ◽  
O.V. Solod
Keyword(s):  
Sustainable Development ◽  
Rural Communities ◽  
Rural Areas ◽  
Business Models ◽  
Business Partnerships ◽  
Agricultural Producers ◽  
The Sustainable Development ◽  
Agricultural Enterprises ◽  
Human Needs ◽  
Agricultural Enterprise

The article describes the digitalization of ecological and economic principles of agricultural enterprise development management. It presents effective techniques for adapting enterprises to the challenges of the smart economy, which changes human needs, products, services, value chains, markets, processes, business models, forms of competition and business partnerships. The article proves the efficiency of precision farming, which includes parallel driving, yield mapping, differentiated application of seeds and fertilizers. It is determined that the lack of systemic demand for digital solutions from domestic agricultural enterprises and rural communities and unpreparedness (strategic, financial, technological, personnel, organizational, etc.) of most enterprises and communities to cardinal innovations significantly deter the formation of smart agribusiness in Ukraine. The article describes the system of measured indicators and capabilities of the Hummingbird Technologies platform and consequences of its implementation for land management, in particular normalized relative biomass index, leaf surface index, crop heterogeneity map, plant lodging risk map, weed map, seedling density map, electronic maps creation tasks, task map for differentiated desiccation, task map for differentiated application of herbicides, task map for differentiated application of growth regulators in plants. It justifies the need to intensify the work of rural a community, which try to communicate with agricultural producers on mutually beneficial terms and with other stakeholders for the sustainable development of rural areas. The issues of participation of rural communities in projects to increase soil fertility, organization of organic farms, service cooperatives, which are directly or indirectly related to the effective management of environmental and economic development of agricultural enterprises. The article shows the necessity of professional development of business engineers, personnel and strengthening of role of analytics for agricultural enterprises to digitalize the economic activity.

scholarly journals Agricultural Insurance with State Support in Russia in the Conditions of Uncertainty and Risk

2018 ◽  
Vol 7 (3.14) ◽  
pp. 431
Author(s):  
Lubov Konstantinovna Ulibina ◽  
Olga Alekseevna Okorokova ◽  
Yuri Borisovich Turaev ◽  
Elvira Antsasovna Rusetskaya ◽  
Tatiana Vladimirovna Il'ina
Keyword(s):  
Financial Stability ◽  
Agricultural Products ◽  
State Support ◽  
Agricultural Insurance ◽  
Agricultural Producers ◽  
Financial Outcomes ◽  
Sectoral Analysis ◽  
Factors Influencing ◽  
Federal Districts ◽  
High Uncertainty

The relevance of the topic of the research is determined by the necessity to implement insurance as a method to control agricultural risks in order to increase the financial stability of agricultural producers in the conditions of high uncertainty of natural and climatic conditions.Insurance as a means to stabilising risks in the agrarian sphere enables not only to compensate for the losses connected with the loss of agricultural products but also to protect the producers from possible bankruptcy, to enhance the predictability of financial outcomes of activities. The authors put the greater emphasis on the underlying factors influencing the formation and dynamics of crucial indicators of agricultural insurance with state support compared to Russian and foreign experience. The sectoral analysis of was carried out, the peculiarities of implementing instruments of agricultural insurance in terms of federal districts and insurance institutions were revealed, provisions on innovative programmes were developed in order to improve agreements between actors for strengthening agricultural producers’ activities.  

scholarly journals REGIONAL DIVERSIFICATION OF INVESTMENT OUTLAYS AND LABOUR PROFITABILITY IN AGRICULTURE IN POLAND

2020 ◽  
Vol XXII (4) ◽  
pp. 116-126
Author(s):  
Dariusz Kusz ◽  
Stanisław Zając ◽  
Ryszard Dziekan
Keyword(s):  
Structural Changes ◽  
Agricultural Land ◽  
Value Added ◽  
Diagnostic Features ◽  
Investment Activity ◽  
Gross Value Added ◽  
Fixed Assets ◽  
Central Statistical ◽  
Central Statistical Office ◽  
Regional Diversification

The main purpose of the study was to assess changes in labour profitability against changes in the level of investment outlays in Poland in a regional approach. Empirical material consists of statistical data from the Central Statistical Office for the years 2000-2017. The following diagnostic variables were used for the analysis: (1) characterizing the profitability of the labour factor – gross value added in agriculture per one agricultural employee; (2) characterizing the investment activity of farmers – the value of investment outlays in agriculture per one employee in agriculture, the value of investment outlays in agriculture per 1 ha of agricultural land, the value of investment outlays in agriculture in relation to the value of gross fixed assets in agriculture, the value of investment outlays in agriculture in relation to gross value added in agriculture. On the basis of a set of diagnostic features describing the investment activity of farmers, a classification of voivodships was carried out using cluster analysis using Ward’s method, and a statistical evaluation of the relationship between the investment activity of farmers and the profitability of labour was performed. There has been a significant diversification of farmers’ investment activity and labour profitability in terms of regions. It was found that the level of investment outlays is a crucial factor in the process of improving the efficiency of the use of the labour factor. A level of investments that is loo low does not allow for favourable structural changes and for modernization and restructuring of agriculture to take place.

scholarly journals Przemiany w wyposażeniu technicznym gospodarstw rolnych na Ukrainie w latach 2000-2015

2017 ◽  
Vol 17(32) (1) ◽  
pp. 182-194
Author(s):  
Jacek Skudlarski ◽  
Piotr Chibowski ◽  
Waldemar Izdebski ◽  
Roman Krygul ◽  
Oksana Makarchuk ◽  
...  
Keyword(s):  
Sugar Beet ◽  
Agricultural Land ◽  
The State ◽  
Agricultural Enterprises ◽  
Technical Base ◽  
Wear And Tear ◽  
Combine Harvesters ◽  
One Machine ◽  
Sown Area

The purpose of the article was the analysis of the change in the equipment of Ukraine's agriculture in selected means of mechanization of plant growing in the period of 2000-2015. The analysis is limited of tractors, combine harvesters, machines for harvesting potatoes and sugar beet. By preparing the article, data of the State Statistics Service of Ukraine was used, as well as available publications. The changes that have occurred in the agriculture of Ukraine caused significant on depletion of the technical base of agricultural enterprises. At the same time, the area of agricultural land for one tractor and the sown area for one machine increased significantly. One of the important problems facing the Ukrainian agriculture is considerable technical, moral and economical wear and tear of the machinery and tractor fleet in households and enterprises.

scholarly journals Development of recommendations to provide grants for beginning farmers

2019 ◽  
Vol 81 (1) ◽  
pp. 329-336
Author(s):  
V. A. Kozlov ◽  
O. A. Frolova ◽  
Y. A. Yukhlina
Keyword(s):  
Rural Areas ◽  
Business Plan ◽  
The State ◽  
Agricultural Products ◽  
Government Support ◽  
State Support ◽  
Agricultural Producers ◽  
State Budget ◽  
Abstract Logic ◽  
Beginning Farmers

In view of their features, as well as the low level of production, agricultural producers need government support. It stands out in different directions according to the state program. At the same time, there is support to novice farmers in the form of grants from the state, the purpose of which is to help develop business in any branch of agriculture: in breeding horses, cows, sheep, goats, pigs, poultry, growing potatoes, grain crops, vegetables in the open and closed ground, fruits and berries, fishing, beekeeping. Grants are provided to persons registered as an individual entrepreneur for at least a year who have a business plan for expanding or modernizing the economy. Support is provided 1 time, for 10 years. Assistance to novice farmers is provided in two main areas: the creation (development) of the economy 1.5–3.0 million rubles; help for the device of life up to 250 thousand rubles. The purpose of the study is to examine the theoretical aspects of state support, analysis of assistance to novice farmers, as well as the development of recommendations for the provision of grants. The article uses abstract logic and design methods. Analyzed the activities of agriculture at the federal and regional levels. The concept of “state support for agriculture” was clarified and supplemented: state budget funds aimed at developing the industry and rural areas in certain areas; direct increase in their profitability, through the production of necessary agricultural products; the main criterion for which remains the effectiveness of the use of this support. The state farmer beginner state support program has been improved, recommendations on introducing changes to this program have been developed.

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