scholarly journals FEATURES OF DOCUMENTATION OF EXPENSES OF ORGANIC AGRICULTURAL PRODUCTION

Author(s):  
Yana ISHCHENKO ◽  
Nataliia KOVAL

From the research conducted by scientists, we can conclude that today there is a lack of information related to the organic segment of production.Thisis due to the lack of a comprehensive methodology of accounting organic production, the development of which should begin with the documentation of cost accounting and yield of organic products. The publication is devoted to the study of the state of primary accounting of the costs in organic agricultural production and the development of scientifically sound recommendations to agricultural enterprisesregardingthe documentation of accounting for the costs oforganic crop productsproduction. As a result of the research, the directions of using the information of primary documents, which formalize the costs of organic production, are grouped. The functions of primary documents in the management of organic production are outlined. The necessity of creation of the specialized formsforprimary accounting of seeds expenses, planting material, protection plants means, fertilizers as those which need special control in the course of production of organic products is substantiated.The organizational and technological features and specifics of the control during the transition period, in terms of «pure» organic production and in terms of parallel production of organic and inorganic products, which should beconsideredwhen documenting costs, are highlighted.The general approaches to documentation of expenses are offered and the form of the Act on use of substances (ingredients, components) which is allowed to be usedduringorganic production and which are allowed to use in maximumadmissiblequantities is developed.The developed proposals will allow to providecontrol over observance of the legislation in the field of organic production, to realize control and information functionsforprimary documentsofaccounting costsinorganic crop production.

2021 ◽  
Vol 12 (6) ◽  
pp. s610-s631
Author(s):  
Yana Ishchenko ◽  
Olena Podolianchuk ◽  
Nataliya Struk ◽  
Valentyna Yasyshena ◽  
Svitlana Stender

The purpose of the publication is to study the current state of the organization and methods of accounting for the costs of organic production from the point of view of environmental and economic accounting in Ukraine and recommendations for adapting accounting support for managing the costs of production of organic products to the requirements of the formation of integrated information of environmental and economic accounting. To determine the general trends in the development of accounting support for managing the costs of the production of organic products, the methods of induction and deduction were used. The economic and statistical method was used to analyse the state of production of organic products, and the observation method was used to study the state of accounting for the real costs of producing organic food. The state of development of organic production for the period from 2000 to 2019 in the world, Europe and Ukraine has been analysed. It has been determined that at the micro level, in the conditions of organic production, environmental and economic accounting is an information system that allows you to monitor compliance with the requirements of domestic and international legislation regarding the implementation of this type of activity, and, at the next stages, to form consistent and comparable statistical indicators to account for the relationship " links between the environment and the economy. In the absence of regulatory accounting in Ukraine in the conditions of organic production, the formation of internal regulatory accounting regulations is a prerequisite for the effective management of such production. The formed system of cost accounting objects, considering the specifics of technological processes of operators of organic production, will allow organizing a separate accounting of costs for the production of organic products, inorganic products, and products of the transition period. A nomenclature of cost accounting items in terms of production of organic production is proposed, the use of which will make it possible to distinguish in accounting the expenses allowed by legislation in terms of production of organic production from expenses for which there are certain restrictions. The features of the functions of primary documents reflecting the costs of organic production are determined and ways to improve the documentation of production processes are proposed. This will improve the information support for product quality control and will allow adapting the accounting support for managing the production costs of organic products to the requirements of the formation of integrated information on environmental and economic accounting.


2020 ◽  
pp. 13-27
Author(s):  
Yaroslav Tsytsiura

The article reflects the results of a study of the development of organic technologies for agricultural production in the Vinnytsia region. A statistical generalization of the indicators of the development of organic technologies in the region was carried out and conclusions on the relevance of this strategic technological direction for the region were drawn. An assessment of the potential of Vinnytsia region for the introduction of technologies of organic farming and crop production in view of the national strategy of transition to alternative organic technologies are conducted. The peculiarities of the soil cover of the region from the standpoint of certain areas for the cultivation of organic products are analyzed. The results of cartographic assessment of the suitability of the soil cover of the region for the introduction of a staged transition to organic farming systems and the possibility of such a transition in different years of technology introduction are presented. The features of the soil cover of the region from the position of certain zones for the cultivation of organic products are analyzed. The basic regulatory criteria for assessing the suitability for classic organic production by the basic properties and groups of qualities defined by the orders of the Government of Ukraine are determined. The average agrochemical properties of soils in the Vinnytsia region in terms of humus content, mobile forms of nitrogen, phosphorus and potassium, and acidity of the soil solution are grouped and determined. The indicators of the content of mobile forms of trace elements, heavy metals and pesticide residues are separately grouped within the districts of the region. Based on a comparison of the normative values of soil parameters and the actual values of indicators within the regions, the integral coefficient of suitability of the soils of the region for the introduction of organic agricultural production technologies is determined. This made it possible to rank the districts of the region and identify favorable and unfavorable regions for the transition to organic technologies of agricultural production. Key words: organic technologies, suitability, standards, agrochemical assessment of soils, organic products.


Author(s):  
A. V. Salnikova ◽  
◽  
N. A. Makarenko ◽  

Organizational production of agricultural products is used to preserve the natural environment and to preserve the quality of the products. The development of organic wines in the light of 100 years and over the course of the period has become insane, as for the correct organization of it, you can preserve ecological, social, and commercial transfers. The organizational structure has become a warehouse part of the bio-economy and circular economy, which is a priority for the economic development of the European Union, the USA, Great Britain, the Great Britain, the Republic of Korea, Japan, and the United States of America. For determining the prospects and problems of organic production of agricultural products, general scientific methods were used such as publicity, systematization, analysis, and synthesis, of the scientific literature and normative documents. For an additional analysis of regulatory documents, a procedure for certifying the authorities of the United States, the European Union and Ukraine has been established. Ukraine, in turn, began to take the first steps towards organic production in the late 1990s. It was at this time that she began to grow organic grain and opened export lines for its transportation to other countries, mainly Europe. Ukraine remains a leader in the production and export of organic cereals. Export competitive advantages of national agar products are lower production costs and logistics support. Ukraine continues to increase its organic production capacity - an increasing number of operators are appearing in this sector of agricultural production. As of 2019, the share of organic production of crop products in Ukraine is 1.4% (5th place in the world in terms of growth rate of organic agriculture), which is 467.9 thousand hectares of the total area of agricultural land in 32, 7 million hectares, as well as 470 operators of organic production. The dynamics of changes in organic agricultural production in Ukraine indicates a general trend of increasing their number, but in some periods, there is a decrease due to the economic and political situation in the country and changes in legislation in this area. Ukraine has significant advantages of organic production, which include a high level of soil fertility, favorable climatic conditions, traditional orientation as an agrarian state. Also, the price of Ukrainian products is lower than the minimum price of organic products of European countries. In the organic production of crops use methods that optimize the biological activity of soils, provide a balanced supply of nutrients to plants. At the same time, there are problems in Ukraine that hinder the development of organic production. In particular, the diversity of the territory in terms of the level of pollution of environmental components, lack of practical application of innovations and modern technologies of agricultural production. The lack of state support for organic producers and state certification system (including qualified specialists for its implementation). Resolution of the Cabinet of Ministers of Ukraine of October 21, 2020, № 1032 "On approval of the Procedure for certification of organic production and / or circulation of organic products and amendments to the resolution of the Cabinet of Ministers of Ukraine of October 23, 2019, № 970" approved the stages of certification. Was made the comparison of approaches to the certification of agricultural enterprises in Ukraine shows that they meet European and American standards. However, the absence of a state certification body that certifies organic producers and accredits private certification bodies makes it impossible for state control over organic market operators and the functioning of state certification. The current certification system in Ukraine does not cover the issue of soil contamination or other components of environment, which may affect the quality and safety of organic products. In Ukraine, enterprises in various sectors of the economy use outdated technologies, which can cause soil contamination of agricultural lands, and, accordingly, affect the quality of organic products. Currently, the Laws of Ukraine and the Cabinet of Ministers do not require: the location of the organic agricultural enterprise; content of harmful substances in the soil (including the content of radionuclides and pesticide residues); content in the soil of nutrients that can ensure the production of quality agricultural products and confirm the activities of the farm aimed at maintaining soil fertility. To guarantee the quality of organic products, it is advisable in the certification procedure to consider the level of fertility and soil contamination of agricultural lands, as well as the availability of sources of environmental pollution in the location of the organic producer. Given the above, it is advisable to introduce criteria for assessing the compliance of soils with the requirements of organic production. This approach can guarantee the safety and quality of organic products. During the organization of organic production of agricultural products in Ukraine, the issues of criteria for assessing compliance with regulatory requirements, documentation to be kept by the operator of organic production, etc.


Author(s):  
Dorozhkina Kateryna

The article considers the definition of marketing and marketing management from the standpoint of various scientists. The main tasks of marketing of an enterprise are studied as an integral part of management of marketing activities. The necessity of marketing management is analyzed, and the advantages of its use are outlined. The concept of organic production is studied; an interpretation of marketing management of organic production is proposed, which includes the study of the needs of existing and potential consumers, the development of an appropriate product range, which will be based on the requirements for the production of organic products, taking into account the wishes of consumers, the sale of products by optimally selected sale channels, which will lead to the achievement of better competitive advantages and profit maximization. The article also considers the general requirements for organic production in Ukraine, as well as the list of prohibitions for this production. The features of marketing management in the field of organic production are determined, which include: ensuring the absence of negative impact on the environment by production; compliance with the principles and requirements for the production of organic products; the presence of a transition period of production; the mandatory procedure for annual certification; the presence of special labeling of products, which is agreed with the certification body.


Author(s):  
O. Dorosh ◽  
◽  
A. Barvinskyi ◽  
G. Kolisnyk ◽  
L. Svyrydova ◽  
...  

The expansion of organic production in Ukraine is in line with global trends in the agricultural sector in the direction of greening of agricultural land use, accompanied by reducing the level of anthropogenic pressure on land resources, ensuring high quality crop products and maintaining a clean environment. The only means of creating spatial conditions for the harmonious functioning of organic land use within the territories of state research institutions and enterprises is the appropriate land management mechanism, which is currently lacking. Therefore, it is important to solve this problem by its creation and implementation in the practice of economic entities. The purpose of this study is to improve scientific and methodological approaches to the development of experimental land management projects for the organization of the territory for the production of organic products within the land use of state research institutions and enterprises. For this purpose the following tasks were solved: analysis of the current state of development of relevant land management projects and their legal support, determination of structural features and placement of relevant elements of the organization of the territory for organic crop production, substantiation of ecological and economic optimization of agricultural land structure and crop rotation.


Author(s):  
Yu. Ternovyi ◽  
І. Ноrodyska ◽  
A. Lishchuk ◽  
M. Draga ◽  
A. Vdovychenko

According to the legislation of Ukraine, one of the requirements of organic crop production is using organic seeds and organic planting material. High productivity and quality of sowing material for organic production of agricultural products can be obtained only if the plants and soil are optimally provided with nutrients and plants are protected from diseases, pests and weeds. The aim of the work was to study the technologies of protection and nutrition of peas with the use of domestic biological products in organic agrophytocenoses for seed production. The influence of organic technologies for growing peas of the Starter variety (Germany) with the use of complexes of biological preparations of domestic producers on the quantitative and qualitative indicators of seeds (weight of 1000 seeds, germinative energy of seeds, seed germination) is studied. The positive influence of all variants of the use of biological products (combination of pre-sowing treatment of seeds, soil, crop treatment) on the quality of the obtained seed material and its compliance with the requirements of DSTU for reproductive seeds was established. It was shown that the use of biological preparations in organic technologies provides the production of pea seeds with a germination of 94–95% and an increase in the yield of pea seeds at the level of 0.45–0.85 t/ha. It is determined that among the pests common in organic crops of peas, the greatest damage is caused by an insect of a series of hard-winged insects — pea weevil or Bruchus (Bruchus pisorum L.). Moreover, the population of Bruchus increased in crop rotation, located on one common plot without spatial isolation of each field. The main criteria for the production of organic sowing material of legumes, including peas, are compliance with the basic principles of organic production, its ability to provide seeds with high sowing and varietal qualities and the absence of infection and damage by diseases and pests.


2021 ◽  
Vol 77 (1) ◽  
pp. 47-58
Author(s):  
Inna Mykolaivna Horodyska ◽  
Yurii Ternovyi ◽  
Artem Chub ◽  
Alla Lishchuk ◽  
Maryana Draga

According to the legislation of Ukraine, one of the requirements of organic crop production is the use of organic seeds and organic planting material. High productivity and quality of sowing material for organic production of agricultural products can only be obtained with the full supply of plants and soil to nutrients and the protection of plants from diseases, pests and weeds. The purpose of the work was to study the technologies of protection and nutrition of legumes (peas and soybean) with the use of domestic biopreparations in seminal organic agrophytocenoses. The research was carried out in the right-bank forest-steppe of Ukraine. The influence of technologies of the use of complexes of biological products of natural origin on the productivity of the seed material of peas and soybeans, its seed quality and phytosanitary condition of crops were studied. The study evaluated the potential of legume crops by main economic characteristics in the conditions of use of organic production technologies in different phases of ontogenesis of plants. Positive influence of technologies of complexes of biological preparations on growth and development of cultivated plants, which was reflected on their biometric indices, is established, finally forming the yield of peas and soybeans and high crop quality. In general, the use of all investigated technologies using biopreparations on peas and soybeans ensured obtaining quality organic seed material that meets the requirements of DSTU 2240-93 for reproductive seed.


2021 ◽  
Vol 12 (2) ◽  
Author(s):  
Novak Tamara ◽  

This article is devoted to the analysis of domestic and international legal bases of use of antibiotics in organic animal husbandry, and also formulation on its basis of the conclusions and offers directed on improvement of the current agrarian legislation in the specified sphere. It is determined that the reform of Ukrainian legislation on veterinary medicine and feed takes in to account the main international requirements for regulating the use of antibiotics in animal husbandry, in particular Regulation (EU) 2019/6 of the European Parliament and Council of 11.12.2018 «On veterinary medicinal products and repealing of the Directive 2001/82/EU». For the effective implementation of legislative requirements in practice, the need to continue working in the following areas is justified: development of by laws in the field of antimicrobial drugs in animal husbandry; collection, accumulation and analysis of information on the amounts and types of antibiotics used by agricultural producers; development of advanced livestock technologies without the use of antimicrobials, taking in to account the positive experience of other countries; dissemination of knowledge about such technologies among agricultural entities. As a result of the study of the current legislation in the field of organic agricultural production, it was concluded that the legal regulation of the use of antibiotics in organic animal husbandry meets international requirements, namely such basic documents as Commission Regulation (EU) of 05.09.2008 № 889/2008 «Detailed rules on organic production, labeling and control for the implementation of Council Regulation (EU) № 834/2007 on organic production and labeling of organic products» and Council Regulation (EU) № 834/2007 «On organic production and labeling of organic products, and repealing the Regulation (EEC) № 2092/91». To improve the mechanism of control and trace ability of antibiotics in the treatment of farm animals in organic animal husbandry, it is proposed: to accelerate the work on the adoption of the Procedure for the use of antimicrobial drugs in veterinary medicine; to supplement the Procedure (detailed rules) of organic production and circulation of organic products with provisions on the requirements for documentary confirmation of the use of antimicrobial drugs by operators, storage periods of relevant documents. Keywords: antibiotics, antibiotic resistance, safety of organic products, organic livestock products, organic agricultural production, organic animal husbandry, legal regulation, quality of organic products


10.12737/7736 ◽  
2014 ◽  
Vol 9 (4) ◽  
pp. 23-28
Author(s):  
Закиров ◽  
Zufar Zakirov ◽  
Закирова ◽  
Alsu Zakirova ◽  
Клычова ◽  
...  

In modern conditions agricultural enterprises activity is affected by the organization of management, which provides economic independence of business entities, their competitiveness and return on production costs. In turn, the effectiveness of management is affected by the efficiency and adequacy of accounting information, which is received by the administrative and management personnel. The term of calculation, due to its versatility, is of a great interest on the part of scholars and practitioners. On the one hand, calculation is represented as a set of techniques of analytical accounting of expenses for production and calculation of the cost of production, on the other hand, it is presented as a component of cost accounting. All this shows, that this term includes various aspects, related to the development and acquisition of information about the production process, its costs and results. This information is undoubtedly important with the development of production activities of agricultural organization. Despite the rather close attention to the issues of cost accounting and calculation of the cost of agricultural production, there is a need to study in detail and further improvement of cost accounting and calculation of the cost of agricultural production in the management system of agricultural organization. The paper deals with the selection of objects for accounting of production, calculation facilities and calculation units in horse breeding. A method of calculating the cost of horse-breeding products was also provided. Simultaneous use of modern information technology will significantly reduce labor costs, compared to manual processing of accounting information


Author(s):  
L. S. Kryuchko

The article considers the expediency of organic agricultural production with the definition of a number of advantages, such as economic, environmental and social. The conditions for the development of organic agricultural production are given, namely: the presence of large areas of environmentally friendly agricultural land; high fertility of soils; favorable climatic conditions; low level of use of mineral fertilizers, plant protection products; presence of potential consumers market; Export attractiveness of organic products for EU countries; provision of the agrarian sector of the economy by labor resources. The efficiency of production of organic agro production, which is determined by internal (organizational, techno-technological, economic, marketing) and external (economic, institutional, legal, natural-ecological, social) factors, is investigated. The reasons that hinder the efficiency of production of organic products in Ukraine, which can be attributed to: imperfect institutional support and lack of state financial support; Innovative passivity of most manufacturers and management structures; lack of awareness of producers regarding the specifics of organic production and the public regarding the benefits of organic products; the predominance of exports of organic raw materials; processing, production, wholesale and retail trade in organic products of consumption are still underdeveloped; deficit of grain and other agricultural crops of organic origin; insufficient number of cattle as the main producer of organic fertilizers; high cost of borrowed funds; high ethnogeny load on the area of ​​Central and Eastern Ukraine. The evolution of the organic agricultural market will lead to the development of the relevant infrastructure. Agriculture of Ukraine has all the conditions for the development of organic agricultural production, since the soil-climatic allow to significantly expand the volume of organic farming. Co-operation of the organic agricultural sector in Ukraine is presented in the form of dairy cooperatives, which are intended for the sale of milk at more attractive prices. The cooperative movement makes it possible to combine efforts to create real competition for powerful agrarian enterprises and, at the same time, to promote the spread of organic agricultural production.


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