scholarly journals ANALYSIS OF THE STATE OF DEVELOPMENT OF DAIRY ENTERPRISES IN KHMELNYTSKYI REGION

2020 ◽  
pp. 110-121
Author(s):  
Vitalii Karpenko

Purpose. The aim of the article is to assess current state of development of dairy enterprises in Khmelnytskyi region on the basis of a comprehensive analysis of financial and economic activities. Methodology of research. The following methods are used in the research process: comparative analysis ‒ in assessing the general trends in the dynamics of indicators of the level of milk procurement, its processing, assessment of financial activities (sustainability) of milk processing enterprises; graphic ‒ when reflecting the production of basic dairy products, the trend of the coefficients of financial and economic activity and positioning of clusters of dairy enterprises; abstract and logical ‒ in preparing conclusions. Findings. The production of dairy products by enterprises of Khmelnytskyi region by types by years is analyzed. Key players - processors in the regional dairy market have been identified. Monitoring of raw material zones of some milk processing enterprises of Khmelnytskyi region is carried out. Indicators of financial and economic activity of dairy enterprises are estimated. The coefficients of financial and economic activity of milk processing enterprises of Khmelnytskyi region are analysed. The ranking of clusters of dairy enterprises for their positioning and development of a strategy for their further development is carried out. Originality. An integrated assessment of the financial condition of dairy enterprises in Khmelnytskyi region has been developed, which uses the main financial ratios of economic activity. Practical value. The results of the study can be used in the formation of development strategy, as well as in determining the reserves of economic growth of dairy enterprises in Khmelnytskyi region. Key words: milk and dairy products market, production, raw material zone, financial condition, financial ratios, cluster, integrated assessment.

2021 ◽  
Vol 3 ◽  
pp. 13-23
Author(s):  
G.U. Akimbekova ◽  
◽  
A.B. Baymuhanov ◽  
U.R. Kaskabaev ◽  
◽  
...  

The purpose-on the basis of the analysis of the current state and location of enterprises in the dairy industry of the republic and Almaty region, in particular, to identify the main factors that hinder its development, to develop recommendations for solving the existing problems. Methods - monographic, computational-constructive, analytical, economic-statistical, logical generalization. Results - research confirms the underdevelopment of the infrastructure for effective promotion of dairy products from producer to consumer along the production-processing-sale technological chain, especially primary milk processing; often there is a discrepancy between the required proportions between the existing production capacities of milk processing enterprises and the level of development of their raw material zones. Based on production potential of each district of a specific region and calculation of the population's demand for dairy products, a forecast for creation of agricultural cooperatives (APC) of dairy direction for purification of milk from mechanical impurities, cooling, storage and transportation in the context of districtsis presented. It is necessary to create 77 APC for the period 2021-2022, incl. 64 cooperatives for primary milk processing. Conclusions - it is recommended to merge small farms into agricultural cooperatives. The economic efficiency of organizing a cooperative milk collection point at the district level has been justified. Based on the study of the existing schemes for location of milk processing enterprises, proposals have been developed for the localization of new cooperative milk collection points in the territorial units of the region. Dairy industry enterprises need investments to renew their fixed assets. The authors note that the possibilities and advantages of cooperative principles and the potential reserve of agricultural cooperation are not yet fully realized.


Author(s):  
Maryna Ivanova ◽  
Vasyl Shvets ◽  
Olena Varyanichenko

Introduction. The top management of enterprises, as a rule, have to solve several strategic issues when concluding a foreign trade contract, among which the choice of strategic direction of activity and the counterparty country is the highest priority. Methods. General and specific methods of system-structural analysis and synthesis were used to formulate the author's definition of "development strategy", to identify the interrelated stages of the development strategy formation; correlation-regression analysis was applied to determine the correlation density between imports and exports for the countries involved in Ukraine’s foreign trade in metallurgical products. Results. The theoretical study of approaches to the formation of a development strategy has allowed formulating the author's definition that the enterprise development strategy is a long-term plan, which contains complex decisions on choosing the direction of enterprise’s development, defining the major goals and models of actions for the formation and effective use of its potential; it also allows the enterprise to create favourable internal and external conditions for successful completion of the main stages of development. It has been found that analysis, monitoring, diagnostics of external and internal environment are a commonly-accepted component of any process of strategy formation. The results of the correlation between import and export as elements of the system have been obtained; it has been proved that a change in import volumes occurs simultaneously with the proportional change in export volumes. Enterprises will be advised to perform foreign economic activities only with counterparties in the countries for which the correlation coefficient between exports and imports is significant. Discussion. The density of export - import links for individual types of metallurgical products is greater than 0.5, indicating a significant correlation between the two considered features. The foreign economic relations between the metallurgical enterprises in Ukraine and various countries of the world are relatively balanced in the field of exports - imports of certain types of metallurgical products. The obtained results should be taken into account in the formation of a strategy for those metallurgical enterprises in Ukraine, which are to perform or expand their foreign economic activity. At the same time, it is necessary to take into account other factors influencing the resultant indicator, i.e. import, and to introduce advanced methods for their detection and research, which, in turn, will reduce the negative impact of the environment. Keywords. Development strategy, import, export, correlation, foreign economic activity, metallurgical enterprises, metallurgical products.


2020 ◽  
Vol 22 (1) ◽  
pp. 91-100
Author(s):  
Nataliya Harmatiy ◽  
Iryna Khymych ◽  
Nataliia Riznyk

The specificity of ensuring the efficiency of the enterprise with financial resources, both own and borrowed, PJSC "Kyiv Confectionery Factory "Roshen" as a case study during 2017-2018 is presented in the article. Currently, the ability to finance its own activities is an important factor for the enterprise functioning. The possibility of providing the enterprise with financial resources is a necessary condition for its successful operation. The future strategy of the enterprise will depend on the type and method of providing financial resources. An assessment of the financial security of the studied enterprise with financial resources based on the analysis of the financial indicators and financial ratios results dynamics is carried out. The main place in business is occupied by income and profits generated from own and borrowed financial resources. Therefore, this study reveals the degree of dependence of the enterprise on borrowed funds and its own capital availability is analyzed. The analysis of changes in financial results and financial ratios at the studied enterprise was carried out, for most of them the positive dynamics is observed. The identified factor is positive for the financial condition of the enterprise and for the implementation of its effective financial and economic activities in the future. The main opportunities and threats to the financial condition of the enterprise in the future on the basis of the obtained results on its financial resources are identified. The main ways to eliminate the threats of a certain financial danger in the activities of the studied enterprise based on the application of modern theory based on economic-mathematical modeling Value-at-Risk are presented which makes it possible to predict the main indicators of financial activity of the enterprise in the short term.


2019 ◽  
Vol 49 (7) ◽  
Author(s):  
Lenka Pecová ◽  
Eva Samková ◽  
Oto Hanuš ◽  
Lucie Hasoňová ◽  
Jiří Špička

ABSTRACT: Evaluation of fatty acids (FAs) stability in dairy products undergoing technological milk processing is important for subsequent determinations of nutritional value. The aim of the study was to assess FA composition in milk and its dairy product and to explore differences in the FA profile found in yoghurt compared to raw material (goat milk). In the present study, a reduced proportion of volatile FAs (VFA) that cause “goat flavor” was reported in goat yoghurt in comparison to the FA profile of milk. Conversely, an increase of medium-chain as well as beneficial long-chain and unsaturated FAs (UFA) was reported in yoghurt compared with milk. In all cases, the differences in the FA composition between milk and yoghurt were not significant; therefore, it was found that manufacturing of yoghurt had no major influence on FA composition.


Author(s):  
Oksana Adler ◽  
Anastasia Korol

The article discusses factor analysis of a financial condition of the enterprise is carried out and the general estimation of efficiency of its economic and economic activity is carried out. A general assessment of the efficiency of economic and economic “Kozyatyn Meat Factory” was made, namely the dynamics of profit, cost, net income and net financial result for the period 2017-2019 were monitored. An analysis of changes in return on assets, equity and fixed capital, current liquidity ratios, solvency, financial debt and independence of the enterprise is also presented. The analysis made it possible to conclude on the current financial condition of the enterprise, as well as to determine the main factors that will determine the further strategy of its development. Also in addition, it is established that the definition of the financial strategy of the enterprise can be based only on the analysis of its economic activity, in particular a system of indicators that will establish the current situation of the main financial indicators of “Kozyatyn Meat Plant”, their dynamics for a certain period. In connection with the specifics of the enterprise, we believe that the main indicators that determine the further financial strategy of its development are indicators of the company's profit, as well as indicators of its sales within the industry and market. To this end, a factor analysis of the company's profit from the main factors of sales of its products; analysis of indicators of efficiency of use of fixed assets; analyze the dynamics of production of marketable products of the enterprise within the industry. According to the results of the analysis, it is established that today the company uses a financial strategy that can ensure the adaptation of the enterprise to environmental conditions, reduces the risks of work - that is, the stabilization strategy. In this regard, the next step for the company is to focus its efforts on expanding its market position, is a promising area to choose a financial development strategy that will increase the efficiency of the company - its financial results.


2021 ◽  
Vol 282 ◽  
pp. 06007
Author(s):  
Tatiana Ananeva ◽  
Vera Ostroukhova

Milk is a part of many food products. In the expert assessment of raw material quality, primary attention should be paid to its microbiological safety, since poisoning with dairy products is a common cause of gastrointestinal tract diseases. The experiment was conducted on the basis of the Educational and Production Livestock Complex of the FSBEI HE RSAU – MAA n.a. K.A. Timiryazev (city of Moscow). The purpose of the study is to optimize the quality indicators of raw milk and dairy products. A method of raw milk processing has been studied to reduce the number of potentially dangerous microorganisms in the products produced from it. The fact of changes in organoleptic and physico-chemical parameters under the influence of an electromagnetic field is established; the quantitative and qualitative composition of milk and yogurt microorganisms is assessed. The article describes the issues of ensuring the microbiological safety of raw milk and suggests a method for optimizing the sanitary and hygienic indicators of dairy products, in accordance with the current requirements of regulatory documents.


2019 ◽  
Vol 19 (1) ◽  
pp. 539-549
Author(s):  
R. Huseinov ◽  
Y. Panchuk ◽  
I. Ryabinin

The aim of this work is to analyze the sources and factors of danger, their structure and the nature of functioning, which under certain circumstances can initiate or cause the threat of emergency situations, as well as the study of the main stages in determining the compliance with the category of industrial hazard of business objects. The relevance of the work is due to the fact that on the territory of Ukraine there is a significant number of objects on which hazardous chemical and biological substances, as well as other hazardous sources and hazard factors, are used in carrying out economic activities in technological processes. Such objects are located mainly in areas with a high concentration of the population, which in turn sharply increases the level of threat to human life and health, worsen the state of the environment and, in the event of accidents or catastrophes, can lead to large material losses. One of the tasks in conducting complex forensic examinations and expert studies is to establish the belonging of a business entity to a certain category of technological safety. For this, it is necessary to analyze their structure and the nature of their functioning in order to establish the fact of the presence or absence of sources of danger, which under certain circumstances can initiate or cause a real threat of emergency situations. In this paper, we consider an algorithm for solving problems of establishing the availability of sources and hazards, determining their ability to initiate an emergency, and further determining the category of industrial hazard to which economic activity belongs. The classification of emergencies by the nature of origin, the extent of distribution, the size of human losses, and material losses is determined. The state, regional, local, object levels of emergency are considered. The main stages are given in determining the compliance with the category of industrial hazard of economic activity objects, which will allow systematizing the research process when performing complex fire engineering, engineering environmental examinations.


Author(s):  
Т. Vasilyeva ◽  
S. Lyeonov ◽  
N. Antoniuk ◽  
O. Tverezovska

The article deals with the questions of formation of monitoring key indicators of enterprise financial and economic activity mechanism. Emphasized that the provision of adequate conditions for sustainable development and preservation of financial stability of domestic enterprises in today's economic realities require continuous monitoring of the main indicators of their activity, including the estimation of the financial condition of the company and its investment attractiveness. Analyzed one of the major domestic problems of the Ukrainian economy as the underfunding of the real sector of the economy is the result of the processes of financialization and globalization of world capital. It is proved that for today there is a necessity of formation of the mechanism of monitoring of key indicators of financial and economic activities of enterprises, the results of which can be applied for development of strategy of development of separate entity. The results of the analysis of the dynamics of direct investments into the economy of Sumy region showed a general decrease in volume and a minor volume of investments in the industry compared to other industries. The results of the study identified the key 2 indicator - investment attractiveness of the enterprise and the dynamics of added value and establishing acceptable for a specific enterprise corridor variations AV. Monitoring of such deviations in the dynamics will allow us to have adequate information to identify trends for future development of the enterprise. The article presents the method of calculation of added value based on the financial statements, which is one of the key indicators in predicting trends in the development of the enterprise. Keywords: monitoring, strategic development, financial and economic activity of the enterprise, investment attractiveness, value added, labor productivity, financial status, managerial decisions, forecasting of enterprise development.


2021 ◽  
pp. 86-92
Author(s):  
S. B. Aldeshova ◽  
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G. T. Akhmetova ◽  
M. S. Dariskaliyeva ◽  
◽  
...  

The goal is to show the specifics of conducting financial and economic activities in agricultural enterprises, which differs from other sectors of economy, which is more characterized by the assortment, volumes of products produced and sales in value terms, which is directly dependent on the quality, deterioration of production facilities, the availability of the necessary raw materials, materials, sales options. The following tasks were solved: problems of accounting in the entities of agricultural sphere were studied; identified difficulties in enhancing economic activity in farms of this sector; a system of measures is proposed to improve the efficiency of the use of land, production assets, material, financial and labor resources, reduce losses, increase the profitability of agricultural products and improve the financial and economic situation of farms, in the presence of extensive, promptly received information. The results of the analysis show that along with external factors (inflation, violation of parity of inter-industry exchange, effective demand, level of consumer income and other economic conditions of management), internal factors also have a great influence on financial and economic activities: optimization of the structure of assets, introduction of investment and innovation processes, technical and technological modernization of agricultural sector. Agricultural accounting helps to provide the necessary information on the progress of production processes, increase profitability and improve the quality of work. The main conclusions are that when organizing accounting in agricultural enterprises, it is necessary to provide the use of advanced information technologies, implementation of new opportunities for adaptation to the needs of various user groups, development of mechanisms for interaction with other programs. Effective agro-industrial production is possible only under the condition of a stable financial condition of economic entity.


Author(s):  
Antonello Figetto ◽  
Alba Dumi

Nowadays, the tourist phenomenon involves millions of people moving from their permanent home to a temporary residence. To enable tourists to travel these people have different needs: for transport, sleeping, and for meals, etc. The sum of all these services is what we define as the hospitality industry, which is one of the world’s leading economic activities. But what do you mean by economic activity? Economic activity is the coordinated and organized whole of all actions and actions to find the goods and services that are appropriate for achieving the goal. At the core of any economic activity lies the fulfillment of human needs. The need for tourism thus constitutes the core of the economic activity of enterprises operating in the field of tourism. Economic activity generally relies on very interdependent moments, like finding the necessary resources for production. The first phase of this activity consists in providing the necessary factors for production, raw material, work, capital. The production of goods or services. The second phase that satisfies the needs consists in: the most appropriate combination of resources used; the transformation of goods and labor into finished products or services.


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