scholarly journals ACCOUNTING SUPPORT FOR MANAGEMENT OF COSTS FOR PRODUCTION AND SALE OF GARDENING PRODUCTS

2021 ◽  
pp. 103-120
Author(s):  
Nataliia PRAVDIUK
Keyword(s):  
Economic Potential ◽  
Accurate Calculation ◽  
Resource Saving ◽  
Pricing Policy ◽  
Current State ◽  
Business Entities ◽  
Economic Imbalances ◽  
Marketing Costs ◽  
High Yields ◽  
Effective Use

The current state and development trends of the horticultural industry, highlights the problematic aspects in the activities of enterprises in the current economic conditions, outlines the prospects for their development, the costs of the production of fruit and berry products and the profitability of enterprises in the horticultural industry were analyzed in the article. It has been established that our country has a significant climatic and economic potential for obtaining high yields of products of the horticultural industry, however, due to the existence of systemic economic imbalances and gaps in sectoral policy, there is a decrease in the production of fruit and berry products, the lack of satisfaction of the needs of the domestic market for high-quality products of its own production and increase in imports of fruits and berries. It is substantiated that in order to solve the problems that have developed in the industry, it is necessary to take a number of organizational, economic, technical and technological solutions aimed at the effective use of available resources, the introduction of resource-saving technologies, the rational use of the bioclimatic and economic potential of the country. On the basis of a study of the sectoral features of the activity of horticultural enterprises, it was found that business entities bear significant costs for storing finished products in fruit storages in connection with the expectation of a favorable conjuncture of the agricultural products market. Due that the costs of storage and transportation of finished products are accounted for as part of sales costs, together with other expenses of the period are subject to write-off at the end of the period to determine financial results, difficulties arise with the accurate calculation of selling prices for finished products, which can negatively affect the levels profitability of enterprises. In order to mitigate this risk, it is proposed, within the framework of management accounting, to distribute sales costs and other expenses of the period among certain types of finished products in proportion to their production cost, which creates the preconditions for accurate calculation of selling prices for fruit and berry products, balanced implementation of pricing policy by business entities and effective management of the marketing costs of enterprises.

scholarly journals Using a Civil (Economic) Judicial Collateral Estoppel as a Means of Self-Defense for Entrepreneurs in Tax Disputes

2019 ◽  
Vol 8 (2S9) ◽  
pp. 1053-1057
Keyword(s):  
Economic Activity ◽  
State Intervention ◽  
Economic Activities ◽  
Judicial Practice ◽  
Current State ◽  
European Court ◽  
Show Evidence ◽  
Business Entities ◽  
Effective Use ◽  
Court Practice

In an environment where governments require more and more money to fulfill social obligations, and the business opportunity to pay taxes is decreasing, there are dangers of pressure from the authorities on business entities to increase payments. Therefore, the current state of relations between enterprises and the state is characterized by an increased level of state intervention in the affairs of enterprises, including control over their activities. This requires the development of protective preventive mechanisms in economic activity, which should be aimed at resolving issues of protecting the rights of business entities in relations with state bodies and preventing violations of these rights. The paper aims to clarify the develop protective preventive mechanisms in economic activity, which will be based on using a civil (economic) judicial collateral estoppel. Tasks of the study: a) determine the strategies, methods and techniques for the use of favorable court practice; b) to prepare recommendations on the use of favorable court practice. The methodic of research is based on the systematization of approaches to the consideration of tax disputes in courts, of ways and methods of effective use of favorable court practice for the implementation of protective preventive mechanisms in economic activity. When doing work studied and summarized Decisions of European Court of Human Rights, 3000 decisions of Ukrainian courts, and the authors' own court practice. The research results – it developed a methodology allowing to provide of effective use of favorable civil (economic) judicial practice for the implementation of protective and preventive mechanisms in the economic activities of taxpayers to prevent and decide tax disputes. The widespread use of these measures by entrepreneurs will ensure the formation of judicial practice in civil (economic) courts, which would confirm the legality of deals and, accordingly, their protection from modification in the interest of greater taxation, which would make it possible to show evidence of such legality of deals in administrative courts.

scholarly journals Using a Civil Judicial Collateral Estoppel as a Means of Self-Defense for Entrepreneurs in Administrative Tax Disputes

2019 ◽  
Vol 8 (6S3) ◽  
pp. 459-462
Keyword(s):  
Economic Activity ◽  
State Intervention ◽  
Economic Activities ◽  
Judicial Practice ◽  
Current State ◽  
European Court ◽  
Show Evidence ◽  
Business Entities ◽  
Effective Use ◽  
Court Practice

In an environment where governments require more and more money to fulfill social obligations, and the business opportunity to pay taxes is decreasing, there are dangers of pressure from the authorities on business entities to increase payments. Therefore, the current state of relations between enterprises and the state is characterized by an increased level of state intervention in the affairs of enterprises, including control over their activities. This requires the development of protective preventive mechanisms in economic activity, which should be aimed at resolving issues of protecting the rights of business entities in relations with state bodies and preventing violations of these rights. The paper aims to clarify the develop protective preventive mechanisms in economic activity, which will be based on using a civil (economic) judicial collateral estoppel. Tasks of the study: a) determine the strategies, methods and techniques for the use of favorable court practice; b) to prepare recommendations on the use of favorable court practice. The methodic of research is based on the systematization of approaches to the consideration of tax disputes in courts, of ways and methods of effective use of favorable court practice for the implementation of protective preventive mechanisms in economic activity. When doing work studied and summarized Decisions of European Court of Human Rights, 3000 decisions of Ukrainian courts, and the authors' own court practice. The research results – it developed a methodology allowing to provide of effective use of favorable civil (economic) judicial practice for the implementation of protective and preventive mechanisms in the economic activities of taxpayers to prevent and decide tax disputes. The widespread use of these measures by entrepreneurs will ensure the formation of judicial practice in civil (economic) courts, which would confirm the legality of deals and, accordingly, their protection from modification in the interest of greater taxation, which would make it possible to show evidence of such legality of deals in administrative courts.

scholarly journals SOME PROSPECTIVE DIRECTIONS OF EFFECTIVE DEVELOPMENT OF THE ECONOMY OF NAVOI REGION

2021 ◽  
Vol 58 (1) ◽  
pp. 2047-2057
Author(s):  
Isabek B. Murtazaev Et al.
Keyword(s):  
Economic Development ◽  
Living Standards ◽  
Human Potential ◽  
Economic Potential ◽  
City Region ◽  
The Sustainable Development ◽  
Current State ◽  
The Republic ◽  
Effective Development ◽  
Effective Use

This article examines the specific features and problems of economic development of Navoi region. It is known that today a "completely new system of rapid economic development of the regions of the republic, including the organization of the effective use of their natural, economic and human potential" has been introduced. This system is implemented on the principle of "neighborhood - district (city) - region - republic." It requires the development of targeted practical measures for the development of the region, taking into account the specifics of the regions and the level of development. This is because the location of the productive forces of the regions differs from each other by their natural and economic potential. In particular, research aimed at ensuring the sustainable development of Navoi region, which is of strategic importance in the country, improving the living standards of the population, increasing production and export potential, effective use of natural and economic potential is of great importance. The article assesses the current state of specialization of the economy of the districts of Navoi region and develops recommendations for future specialization through the effective use of existing opportunities;

WIND-DIESEL INSTALLATIONS FOR ISOLATED FAR NORTH AREAS

2020 ◽  
Author(s):  
Александр Григорьевич Комков ◽  
Александр Константинович Сокольский
Keyword(s):  
Energy Supply ◽  
Alternative Energy ◽  
Power Plants ◽  
Renewable Energy Sources ◽  
Energy Sources ◽  
Economic Potential ◽  
Far North ◽  
Alternative Energy Sources ◽  
Current State ◽  
Solar Power Plants

В статье рассмотрено современное состояние энергоснабжения и перспективы развития альтернативных источников энергии на территории Крайнего Севера. Отмечено, что несмотря на острую потребность во внедрении возобновляемых источников энергии, установленные мощности всех ветряных и солнечных электростанций в регионе не превышают 7-8 МВт. Также в работе рассчитаны технический и экономический потенциал ветровой энергии региона, на основании которых подобрана наиболее эффективная установка. The article discusses the current state of energy supply and the prospects for the development of alternative energy sources in the Far North. It is noted that despite the urgent need for the introduction of renewable energy sources, the installed capacities of all wind and solar power plants in the region do not exceed 7-8 MW. Also, the technical and economic potential of the region’s wind energy was calculated based on which the most efficient installation was selected.

RECONSTRUCTION OF ARTESIAN WATER IN THE MANOR OF A. K. TOLSTOY

2019 ◽  
Vol 22 (6) ◽  
pp. 51-60
Author(s):  
S. A. Akhremenko ◽  
M. S. Pytskaya
Keyword(s):  
Economic Development ◽  
Cultural Heritage ◽  
Architectural Style ◽  
Project Proposal ◽  
Field Surveys ◽  
Current State ◽  
Artesian Water ◽  
Effective Use ◽  
The Village ◽  
Cultural Monuments

Currently, the issue of preservation and effective use of cultural heritage is relevant. Bryansk region has a significant number of valuable historical and cultural monuments. Almost every district is rich in unique places of interest, a special place among which is occupied by the estate. Within the framework of the concept of landscaping of the estate of Alexei Konstantinovich Tolstoy in the village of Krasny Rog, Pochepsky district, Bryansk region, together with the company "Bryanskpromburvod" were carried out field surveys, engineering-geological, hydrological surveys and other necessary activities in order to compile a pre-project proposal for the reconstruction of the source of artesian water, taking into account archival and bibliographic materials, with minor changes in view of the current state of the territory of the object of cultural heritage. Taking into account engineering-geological and hydrological researches, results of full-scale inspection of the territory, the technology of drilling of a well, necessary materials and the equipment for its arrangement is picked up. The article considers the issue of attracting tourists and vacationers to the source of artesian water in the estate of Alexei Konstantinovich Tolstoy. Above the source it is recommended to install a pump room for the release of water, in order to protect it from pollution, and perform it in the architectural style corresponding to the period of life of Alexei Konstantinovich Tolstoy in the estate. Historical and cultural heritage can act not only as a factor in the development of spiritual life, but also as one of the promising areas of economic development in the Bryansk region. The attractiveness of the Museum-estate increases the tourist attendance, and part of the funds can be used for the maintenance of cultural heritage.

Computer-facilitated Qualitative Data Analysis: Potential Contributions to Management Research

1993 ◽  
Vol 19 (3) ◽  
pp. 637-660 ◽  
Author(s):  
Richard A. Wolfe ◽  
Robert P. Gephart ◽  
Thomas E. Johnson
Keyword(s):  
Data Analysis ◽  
Qualitative Data ◽  
Management Research ◽  
Qualitative Data Analysis ◽  
Current State ◽  
Management Literature ◽  
Software Programs ◽  
Effective Use

The development of software programs designed to facilitate qualitative data analysis has proltferated recently. Despite their potential to contribute much to management research, very little concerning the use of such programs has appeared in the management literature. The purpose of this paper is to review the current state of computer-facilitated qualitative data analysis [CQDA] in order to contribute to its effective use by management researchers. In an effort to achieve this purpose we discuss why CQDA programs are proliferating, describe the potential of such programs to contribute to management research, address program capabilities and features, describe CQDA applications in management research, and review issues researchers should be aware of in considering the use of C&DA.

scholarly journals Public and corporate human resources management programs as one of the factors of monocities modernization in the framework of sustainable development

2021 ◽  
Vol 311 ◽  
pp. 08004
Author(s):  
L.A. Chikatueva ◽  
T.A. Okhotina
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Human Resources ◽  
Social Stratification ◽  
Human Resources Management ◽  
Resources Management ◽  
Current State ◽  
Single Industry ◽  
Analysis And Synthesis ◽  
Effective Use

In this article, the author examines the reasons for social stratification of the country’s regions and singles out the difficult socio-economic situation of the majority of single-industry municipalities in Russia as one of the main ones. The aim of the study is to analyze the efficiency of use of human resources in the country as a whole, as well as the current state of single-industry towns and create a step-by-step plan for their modernization and restructuring as a necessary vector for sustainable economic development. The article emphasizes the need to integrate efforts on the part of the state, society and business in solving social problems in certain territories. The study was carried out using the following methods: observation, modeling, method of scientific abstraction, analysis and synthesis. The study result was development of a universal step-by-step plan for development of single-industry municipalities, substantiation of the possibility of its application as one of the factors for the effective use of human resources in a particular territory.

scholarly journals Inclusive development in the national tourist system: case of Ukraine

2020 ◽  
Vol 2 (1) ◽  
pp. 45-59 ◽  
Author(s):  
Alla Okhrimenko ◽  
Liudmila Bovsh
Keyword(s):  
Business Models ◽  
Inclusive Development ◽  
Resource Saving ◽  
The Sustainable Development ◽  
Development Indicators ◽  
Sustainable Tourism Development ◽  
Study Results ◽  
Inclusive Business ◽  
Business Entities ◽  
Social Environmental

The sustainable development of tourism, which provides for natural and cultural and historical resource-saving and increase, observing the environmental standards becomes dominant and is a requirement for tourism successful development. The main direction of sustainable tourism development within a certain country – national tourist system (NTS) is inclusiveness. According to the results of human and inclusive development indicators, the volumes of employment in tourism, there were defined the problems of Ukraine concerning the insufficient level of human development, the presence of displaced population from the military actions zone and the population that suffers from grievances and has features of poverty. It is emphasized that NTS can implement the inclusive business models through such key foundations: Particular attention is paid to substantiating the mutual satisfaction of the economic interests of stakeholders when forming the NTS inclusive business models. There was elaborated the vision of possible key strategies of business entities for expanding the economic opportunities in the context of inclusive development. According to the study results, there was presented the architectonics of the interaction of NTS subjects when implementing the inclusive business models, where the groups of stakeholders, directions, forms of activity, and possible effects of their implementation were defined. Attention is paid to the need for further systemic studies of the considered problem in response to challenges and threats to tourism as a global social, environmental, and economic phenomenon.

scholarly journals Current state and development trends of livestock in the Republic of Kazakhstan

2021 ◽  
Vol 16 (2) ◽  
pp. 134-144
Author(s):  
S. M. Yessengaliyeva ◽  
M. A. Mansurova ◽  
A. D. Makhmudov ◽  
L. V. Fedorchenko
Keyword(s):  
Negative Impact ◽  
Low Cost ◽  
Meat Products ◽  
Animal Husbandry ◽  
Farm Animals ◽  
Industrial Complex ◽  
Resource Saving ◽  
Livestock Industry ◽  
Current State ◽  
The Republic

The article is devoted to the study and analysis of the current state of the animal husbandry industry in the Republic of Kazakhstan in the context of regions. The indicators of the dynamics of the number of livestock of farm animals for the period 2015-2019 by regions, indicators of productivity in the industry, indicators of the volume of production of meat products are analyzed. The dynamics and structure of costs in the country’s livestock industry are also considered.Today, one of the most pressing problems in the development of the agro-industrial complex is the low level of labor productivity due to low automation and digitalization of technological processes. The need to meet the demand for livestock products in the domestic market of the Republic of Kazakhstan, as well as to increase its export resources, poses a challenge for Kazakhstani science and practice to develop, scientifically substantiate and master modern technologies for the production of low-cost, environmentally friendly, competitive products of the industry. They should be resource-saving, aimed at maximizing the use and improvement of the genetic potential of farmed farm animals, adapted to the specific natural and economic conditions of the regions of the republic. The development and mastering of such technologies will make it possible to weaken the negative impact of the industry on the environment, reduce the cost of material resources, and effectively use the available land and water resources [5].The main problems hindering the effective development of the country’s livestock industry are identified. The promising strategic directions for the development of this industry have been determined. From the point of view of experts of the financial organization, the country has good potential and opportunities to export its beef and pork to China, and the lamb of the Edilbay sheep breed to the countries of the Middle East.

scholarly journals RESOURCE-SAVING TECHNOLOGIES FOR SOYBEAN CULTIVATION ON DEGRADED SOILS OF THE ALMATY OBLAST

REPORTS ◽  
2020 ◽  
Vol 6 (334) ◽  
pp. 103-108
Author(s):  
T. Atakulov ◽  
◽  
N. Alipbekov ◽  
A. Smanov ◽  
U. Kalymbetov ◽  
...  
Keyword(s):  
Humus Content ◽  
Salt Content ◽  
Soybean Seed ◽  
Soil Horizon ◽  
Average Yield ◽  
Resource Saving ◽  
Sudan Grass ◽  
Effective Use ◽  
The Cost ◽  
Intensive Growth

The article presents data on the effective use of secondary saline irrigated land in Almaty oblast. The use of salt-resistant phytomeliorants and an adoptogen contributed to a decrease in the salt content in the soil, along with an increase in yield and improvement of the soil structure. The results showed that in the upper layers of the soil (0-20 cm), the content of agronomically valuable aggregates is higher and ranges from 64 to 73%, and with a depth (20-40 cm) it decreases and ranges from 39 to 66%. The content of water-bearing aggregates increases by 2-5% with depth, and the volume mass of the soil increases with depth and averaged 1.24-1.30 g/cm3. The humus content ranges from 0.54 to 1.16%. The results of observations of the growth and development of phytomeliorants showed that phytomeliorants intensively grew, developed and accumulated aboveground masses, especially in variants with adaptogen treatment. The height of plants reached up to 266 cm (Sudan grass), and on the variant without treatment was 257 cm. Accumulated aboveground masses from 950 to 2013 gr. Intensive growth of phytomeliorants was suppressed by weeds, and their contents were insignificant from 19 to 22 pcs/m2, and in the variant with adaptogen treatment was from 18-20 pcs/m2. The average yield of sorghum green mass ranged from 740.4 centner/ha in the variant without adaptogen treatment, and in the variant with treatment was 777.4 centner/ha. The average yield of sudan grass was 947.0-990.3 centner/ha, and soybean seed yield was in the range from 54.7-56.4 centner/ha. Intensive development of phytomeliorants contributed to an increase in yield and a decrease in salts on the upper soil horizon (0-20 cm) from 0.06 to 0.27%. The largest decrease in salts by 0.27% was observed under soybean crops. The use of the recommended technology contributed to saving irrigation water up to 70% due to drip irrigation, reducing the cost of washing and chemical reclamation – gypsum.

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