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 METHODICAL APPROACHES TO THE COST MANAGEMENT OF AGRICULTURAL ENTERPRISES

Agrosvit ◽  
2020 ◽  
pp. 19
Author(s):  
O. Varchenko ◽  
I. Svynous ◽  
L. Ivanova ◽  
K. Tkachenko ◽  
V. Bуba
Keyword(s):  
Cost Management ◽  
Agricultural Enterprises ◽  
The Cost

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 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 Justification of Parameters of the Energy Supply System of Agricultural Enterprises with Using Wind Power Installations

2020 ◽  
Vol 154 ◽  
pp. 06001
Author(s):  
Anatoliy Tryhuba ◽  
Oleg Bashynsky ◽  
Taras Hutsol ◽  
Anna Rozkosz ◽  
Olha Prokopova
Keyword(s):  
Simulation Model ◽  
Wind Power ◽  
Energy Supply ◽  
Computer Experiments ◽  
Supply System ◽  
Energy Supply System ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
The Cost ◽  
Power Installations

The methodology is proposed and the simulation model of functioning of the energy supply system of agricultural enterprises using wind power installations is developed, which enables to solve the problem of justification of the parameters of the relevant system. The model of the energy supply system of an agricultural enterprise using wind power is developed, which is based on the method of stochastic simulation and provides justification of the parameters of this system by the cost criterion. On the basis of passive production experiments, the study of the natural-industrial conditions of energy supply of agricultural enterprises using the wind power installations for the conditions of Zhovkva district of Lviv region was performed. Computer experiments were carried out using the developed simulation model of functioning of the energy supply system of agricultural enterprises using wind power installations. On the example of the natural and production conditions of Zhovkva district of Lviv region, system functional indicators of the energy supply system of agricultural enterprises with the use of wind power installations are established. The tendencies of change in the cost of utilized energy for changes in parameters of the energy supply system of an agricultural enterprise using wind energy and the share of its replacement are justified.

ADAPTATION OF THEORETICAL AND METHODOLOGICAL DEVELOPMENTS OF MANAGEMENT ACCOUNTING TO AGRICULTURAL SPECIFICS

2018 ◽  
Author(s):  
Olena Sуmonenko ◽  
◽  
Diana Shchegelska ◽  
Keyword(s):  
Management System ◽  
Crop Production ◽  
Production Management ◽  
Cost Management ◽  
Management Accounting ◽  
Agricultural Enterprises ◽  
Cost Management System ◽  
Definition Of ◽  
The Cost ◽  
System Approaches

The activity of agricultural enterprises is associated with the cost of resources for production, management, sales, procurement, etc. Therefore, the article considers the issue of cost management and the importance of accounting as one of the elements of the management system. The article defines the content of accounting and management accounting, conducted a study of scientific opinions on the definition of "cost management", testified to the process and system approaches to the content of this interpretation and expressed their own opinion. The analytical elements of the cost management system are substantiated, the algorithm of introduction of the cost management system of crop production in agricultural enterprises is revealed.

scholarly journals The mechanism of introduction of the system of management of expenses at the enterprises of agro-industrial production

2021 ◽  
pp. 196-205
Author(s):  
V. Moskalenko
Keyword(s):  
Management System ◽  
Production Efficiency ◽  
Cost Management ◽  
Management Accounting ◽  
Effective Interaction ◽  
Self Control ◽  
Industrial Complex ◽  
Agricultural Enterprises ◽  
Cost Management System ◽  
The Cost

The article highlights the key problems of effective cost management at the agro-industrial complex enterprises. The conceptual model of effective interaction between elements of the cost management system is provided and the algorithm of implementation of the cost management system at the agro-industrial complex enterprises is justified. The article unfolds the specifics of the arrangement of management accounting as a key element of the cost management system at the agricultural enterprises and presents the optimal system of accounts of management accounting and their interaction with the accounts of classical management accounting. The issues of development of internal standards of the cost management system at the agricultural enterprises and the concept of cost accounting by responsibility centres are highlighted. The task of such accounting is rather assistance in the arrangement of self-control of managers than control itself. Therefore, the main purpose of accounting for the responsibility centres is to assist management staff at various levels in compiling reports on the implementation of budgets (plans, programs, projects) and evaluation of performance. The article draws attention to the importance of classifying the costs of agroindustrial complex enterprises both for the assessment of stocks and determination of the financial result, as well as for management decisions and control. A large focus is concentrated on the peculiarities of calculating the cost price of agricultural products as one of the factors of production efficiency. The importance of establishing a system of budgeting and monitoring the implementation of budgets is emphasized. Finally, it is noted that the cost management process is reduced to such basic types of analytical work as the allocation of responsibility centres, cost classification, arrangement of accounting, cost planning and costing.

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

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

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

scholarly journals COMPETITIVENESS OF UKRAINIAN AGRICULTURAL ENTERPRISES AT THE CURRENT STAGE OF ECONOMIC TRANSFORMATIONS

2020 ◽  
pp. 50-65
Author(s):  
Natalia YURCHUK
Keyword(s):  
Alternative Fuels ◽  
Agricultural Enterprises ◽  
Sound Classification ◽  
Agricultural Enterprise ◽  
Number Of Factors ◽  
Innovative Environment ◽  
Economic Transformations ◽  
Long Time ◽  
The Cost ◽  
Theoretical Foundations

The article examines the theoretical foundations of the concept of competition and competitiveness, identifies the features and parameters of this economic category for Ukrainian agricultural enterprises. It is noted that the level of competitiveness of an agricultural enterprise at certain times is determined by the influence of a number of factors. Factors vary in nature, origin and level of influence, accordingly, effective management of the competitiveness of the agricultural enterprise is possible provided that the factors are identified and scientifically sound classification. Taking into account that agricultural enterprises have different strategic potential, different strategies and operate in an environment of varying complexity, external and internal are considered; controlled and uncontrolled factors used to assess the level of competitiveness of agricultural enterprises. It is determined that the assessment of competitiveness is an integral part of any enterprise, because only on the basis of such an assessment can be drawn conclusions about the level of competitiveness of the enterprise, as well as develop directions for its improvement. It was found that the methodology of competitiveness research is directly dependent on the globalization of goals. Most methods of assessing competitiveness are based on identifying factors that affect the competitiveness of the enterprise. It is noted that the assessment of the competitiveness of the enterprise should take into account the criteria for its implementation. It is also established that an effective way to reduce the cost of agricultural production is the use of alternative fuels, in particular, biodiesel and bioethanol, which can replace expensive traditional fuels. The directions of state support of agricultural enterprises, the size of subsidies and subsidies as one of the important elements of ensuring their continuous operation and increasing competitiveness are studied. According to the results of the study, the areas of increasing the competitiveness of Ukrainian agricultural enterprises in an innovative environment, the implementation of which for a long time will create real advantages over competitors.

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.

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