scholarly journals Forecasting the state of agricultural enterprises based on the results of economic diagnostics

VUZF Review ◽  
2021 ◽  
Vol 6 (1) ◽  
pp. 3-11
Author(s):  
Olesia Bezpartochna
Keyword(s):  
The State ◽  
Information Support ◽  
Economic Activities ◽  
Resource Potential ◽  
Agricultural Enterprises ◽  
Managerial Decisions ◽  
Complex Information ◽  
General Potential ◽  
Factors Of Influence ◽  
The Cost

This article is devoted to the study of information support and methodological tools for economic diagnostics of agricultural enterprises, based on the results of which the cost of resource potential predicted. Determined the factors of influence of the internal and external environment on forecasting the cost resource potential of agricultural enterprises. The methodological toolkit for forecasting the cost resource potential of agricultural enterprises used, taking into account the extrapolation of indicators and the coefficient of change. Built the economic-mathematical models for forecasting the general potential of agricultural enterprises in Ukraine. Proposed the scheme of forecasting the state of agricultural enterprises and complex information support the stages of making managerial decisions by the management of agricultural enterprises. For agricultural enterprises of Ukraine, promising directions for the development of economic activities are proposed.

Factors of Influence on the Financial Performance of Agricultural Enterprises

2020 ◽  
pp. 220-227
Author(s):  
Mariia Petrova ◽  
Keyword(s):  
Financial Performance ◽  
Economic Activity ◽  
Complex Problem ◽  
Economic Stability ◽  
Agricultural Enterprises ◽  
Technical Innovations ◽  
Factors Of Influence ◽  
Definition Of ◽  
High Level ◽  
The Cost

The article is devoted to the analysis of factors of influence on the increase in financial performance of agricultural enterprises. The approaches of scientists to determine the essence of the concept of profit are analyzed, their own definition of the concept is formed. The system of proof that the company's task is to make a profit, which is the main stimulus of economic activity is provided. Profit ensures the economic stability of the company, guarantees its financial independence. In order to improve financial results, the company is interested in looking for untapped opportunities and reserves, more efficient ways of using resources, producing products for which there is demand, applying organizational and technical innovations that ensure the efficiency of production, etc. Therefore, the study of factors that affect the level of profitability of the company is a very topical topic that requires further research. It has been established that profit is the main financial result and an incentive for the economic activity of enterprises, the main source of its functioning and development. In today's environment, improving financial results is a complex problem. For their continued growth, the company is interested in updating methods of mobilizing hidden opportunities and reserves, preserving existing and attracting additional resources, upgrading production facilities, focusing on the production of goods of constant and high demand, introducing organizational and technical innovations, and constantly improving the efficiency of production. The need for continuous creative analysis of factors that affect the size of the profit is emphasized. Ways to ensure the growth of financial results of agricultural enterprises by reducing the cost of production, adjusting the prices of products, increasing the technological level of production, changing the structure and volume of products, increasing soil fertility, the level of productivity, the most rational use of labor, material and financial potential are explored. All this, combined with the effect, is able to provide the company with a high level of profitability of operation, increase its level of competitiveness, increase the demand for products, develop export potential, attract new investors, update the fixed capital, improve the fertility of the soil, eventually improve the environment.

scholarly journals Economic aspects of biomass market development in Ukraine

2020 ◽  
Vol 154 ◽  
pp. 01007
Author(s):  
Oleg Kucher ◽  
Liliia Prokopchuk
Keyword(s):  
Crop Production ◽  
Renewable Energy Sources ◽  
Thermal Power ◽  
The State ◽  
Power Engineering ◽  
Resource Potential ◽  
Agricultural Enterprises ◽  
Main Component ◽  
By Products ◽  
Thermal Power Engineering

The article considers the state and prospects of bioenergetics development in the context of rationalization of the use of available natural resource potential of Ukraine. It is determined that one of the most perspective renewable energy sources is biomass, the main component of which is by-product of plant growing. It is noted that the use of by-products of crop production for receiving heat energy is a rational way to utilize their surpluses that are not used for other purposes of agriculture. The existing resource potential of this agricultural biomass and source of its obtainment were characterized. An estimation of the potential of this type of biomass up to 2025, which can be used for thermal power engineering was made. It was noted that the effective use of biomass potential of agricultural enterprises is possible in case of creation of the appropriate mechanism, a set of management decisions aimed at solving the energy issue. The structure of the formation of the economic model of the influence of factors on the state of the use of by-products of crop production in thermal power engineering was proposed.

scholarly journals Selection of objects for calculating the cost of production in terms of agricultural production

2021 ◽  
pp. 47-66
Author(s):  
Igor' Mizikovskiy ◽  
Elena Polikarpova
Keyword(s):  
Agricultural Production ◽  
System Analysis ◽  
Control Measures ◽  
Information Support ◽  
Management Decisions ◽  
Managerial Decisions ◽  
Cost Center ◽  
Cost Of Production ◽  
The Cost ◽  
And Control

The optimality of the choice of objects of calculation determines the procedure for calculating the cost of labor products, the implementation of planned and control measures in the strategic management of production, in particular, to minimize the cost. It is necessary to ensure a synergy of technological features, production conditions, the principal distinguishing features of the resulting product, its volume, cost center, and the ability to evaluate the results of current management decisions. Agriculture is characterized by a number of specific conditions that affect the results of production. In most enterprises of the industry there is no point approach to accounting and management of the cost of labor products. The purpose of the study is to develop information support for the adoption and evaluation of managerial decisions when choosing objects for calculating the cost of production in agricultural production. Methods of observation, measurement, systematization, classification and system analysis of data were used. As a result, on the basis of determining the distinctive conditions of agricultural production, information is structured for the corresponding detailing of calculation objects, according to which a procedure for informational and instrumental support for the analysis of the volume and cost of production, which is also applicable for evaluating management decisions, is presented.

General characteristics of internal and external agrarian financial legal relations

2021 ◽  
Vol 12 (3) ◽  
Author(s):  
Pakholiuk Anatolii ◽  
Keyword(s):  
Financial Support ◽  
Legal Status ◽  
The State ◽  
Agricultural Cooperatives ◽  
Economic Activities ◽  
Agricultural Producers ◽  
Legal Form ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
State And Local

The article is devoted to the separation of specific features of the internal and the external agrarian financial relations. It is proved that the peculiarities of the first group of legal relations are conditioned by the organizational and legal form of legal entities in which they arise, change and interrupt. These features are established in the legislation governing the legal status of these entities. In particular, it determines the procedure for the formation of property funds of agricultural enterprises, the distribution of financial results (profits) among the founders and participants (members) (for example, payment of dividends (in companies), dividends and patronage dividends (in agricultural cooperatives), also contributions to this fund. At the same time, enterprises accept internal documents on the basis of which such distribution is carried out. In addition, the procedure for exercising control over their financial and economic activities is regulated. The procedure of payments with members (participants) in case of termination of the business entity or withdrawal from its members (participants) is also specific. The opinion is substantiated that the peculiarities of external agrarian financial legal relations are caused, as a rule, by the nature of the business entity activity. Therefore, these relations are regulated by agrarian legislation in field of the state financial support of agriculture and rural social sphere; implementation of certain types of agricultural activities; insurance and lending of the agricultural producers. Such legal relations, according to the author, include: payment legal relations; credit relations (including financial leasing relations); insurance legal relations; relations with the state and local budgets (regarding the payment of taxes and other obligatory payments and fees; receipt of state financial support); investment relations. Keywords: agrarian legislation, agrarian financial legal relations, agricultural enterprise, agricultural producer, internal financial relations, external financial relations

scholarly journals Studying Regional Clusters with the Use of Data Processing Systems: The Case of the Biopharmaceutical Cluster

REGIONOLOGY ◽  
2020 ◽  
Vol 28 (1) ◽  
pp. 48-79
Author(s):  
Tatiana Yu. Kudryavtseva ◽  
Angi E. Skhvediani
Keyword(s):  
Cluster Structure ◽  
Pharmaceutical Products ◽  
The State ◽  
Economic Activities ◽  
Cluster Development ◽  
The Core ◽  
Managerial Decisions ◽  
Use Of Data ◽  
Study Results ◽  
Analytical System

Introduction. The dynamics of the development of the digital economy necessitates introduction of integrated information and analytical systems. This provides integration with the existing statistics for making managerial decisions in the field of public administration of cluster development in Russia. The objective of this study is to develop an information and analytical system, a database, and test it taking the case the biopharmaceutical cluster as an example. Materials and Methods. The study employed materials from the Clusters of Russia’s Regions database as well as statistical tools in accordance with the methodology proposed by the European Cluster Observatory. The tools used made it possible to calculate such factors as ‘coefficient of localization’, ‘size’ and ‘focus’; groups of Russian regions (stable, increasing, and decreasing ones) were identified depending on the state of the cluster under study. Results. Statistical databases containing the number of employees in the constituent entities of the Russian Federation for 2009–2018 have been formed and grouped in accordance with the structure of the core of the biopharmaceutical cluster. The core of the biopharmaceutical cluster includes two codes of the Russian National Classifier of Economic Activities: 24.4 – Manufacture of pharmaceutical products and 24.5 – Manufacture of soap; detergents, cleaning and polishing preparations; perfumes and cosmetic products. Regions of localization of biopharmaceutical clusters in Russia in 2009–2018 have been identified; corresponding cartograms have been developed. Discussion and Conclusion. The developed methodology enables quick monitoring of the concentration of employment in the regions and can be used to assess the effectiveness of managing the cluster development of the territory. The results of the study can be used by the authorities to substantiate the cluster industrial policy of the regions, as well as by researchers analyzing the state of the cluster structure of the regions, and by teachers implementing higher education programs in the field of Economic Geography and State and Municipal Administration.

scholarly journals MANAGEMENT OF FINANCIAL RESOURCES AND THEIR IMPACT ON ENTERPRISE DEVELOPMENT

2021 ◽  
Author(s):  
Larysa Poliatykina
Keyword(s):  
Agricultural Sector ◽  
State Level ◽  
Business Environment ◽  
The State ◽  
Information Support ◽  
Financial Resources ◽  
Effective Management ◽  
Economic Activities ◽  
Progressive Development ◽  
Business Entities

The article is devoted to the issues of efficiency of functioning and development of the enterprise, which directly depend on how rationally the enterprise manages its financial resources. Based on the data of the surveyed enterprises, the results of the analysis of economic activity of business entities were conducted and presented. The issue of the need to develop and implement an effective financial resources management system is considered. Attention is paid to the issues of rational organization of accounting and analytical support of financial and economic activities of economic entities. Proposals for ensuring the progressive development of the agricultural sector of the national economy, increasing its competitiveness are substantiated. The main problems of forming a balanced economic policy of the state, effective management of taxation of producers and their support are identified. In the process of financial and economic activities, each company enters into certain economic relationships with other businesses. If the company has a high level of unjustified accounts payable, it will not be able to get a loan. The company's activities should be focused on the timely repayment of its obligations in order to avoid undesirable situations in accounting and taxation. Market conditions require the introduction of factors that have a direct impact on management efficiency. The solution of this problem is facilitated by the rationalization of information support. The issue of increasing the volume and types of information that determines the system of socio-economic relations is considered. This issue of financial relations is resolved at the state level and at the level of economic entities. In a business entity, reporting must be mutually consistent and interconnected. Therefore, reporting forms that reflect individual aspects of the entity's operations may be reliable and of good quality, provided that the entire reporting system is of good quality and objective. In today's business environment, accounting is a huge array of information and includes a large number of areas of specialization. While it is conducted with tracking and recording of financial transactions. The audit performs the role of checking the accuracy of accounts. All these levers contribute to the effective management of financial resources of the enterprise.

scholarly journals Features of information and analytical supply of analysis of agricultural market

2018 ◽  
pp. 23-34
Keyword(s):  
Comparative Analysis ◽  
Agricultural Sector ◽  
Value Added ◽  
Food Resources ◽  
The State ◽  
Agricultural Products ◽  
Resource Potential ◽  
Agricultural Enterprises ◽  
Agricultural Census ◽  
Analytical Center

The article covers the process of statistical observation in agricultural statistics of Ukraine. It is established that the sta-tistical data are based on the reporting of agricultural enterprises and is the basis for the compilation of 19 statistical forms, namely 9 year, 1 semester, 2 quarter, 7 months. It has been found that product balances are calculated for the most important products annually, quarterly and monthly at the country level. Balances in terms of agricultural enterprises and households are in the regions. In product balances, an assessment is made of output, intermediate consumption and value added. Different methods have been formed on the basis of calculations of the basic statistical indicators of production of crop and livestock production. In the analysis of statistical reporting, a list of shortcomings in the objectivity of the reflection of transformational changes in the domestic agricultural sector of Ukraine is distinguished. When conducting the All-Ukrainian Agricultural Census, it is necessary to allocate from the whole set of farms of the corporate sector of the agrarian economy a group of subsidiaries with the use of an expanded system of indicators that will allow them to assess the state of their resource potential and development prospects, to conduct a comparative analysis with other subjects of agribusiness that are not part of agroholdings and other agro-industrial associations. In the course of the research it was discovered that agroholdings and other agro-industrial associations are not subject to statistical study, but their activity plays an important role in agricultural production. We consider it necessary to develop the legal regulation of the activities of all members of the agroindustrial association for the analysis of their activities as legal entities on the basis of consideration of consolidated financial statements submitted by them to the State Statistics Service of Ukraine. It has been established that the agricultural census is an indispensable element of agrarian statistics, since it is not possible to obtain the most complete and detailed information on the current state and prospects of the development of agricultural business entities, the availability and use of their resource potential without end to end, which will eventually allow them to form an effective agrarian and food policy. The study found that the structural indicators of gross output and gross value added of agriculture is affected by the fact that the level of current prices used in calculations of household products by 30-40% higher than the price level for similar products of "non-financial corporations" of agricultural purpose . At the same time, differences in current prices in the regions of Ukraine also lead to inequality of physical volumes of production and value added; therefore, it is necessary to improve the work of the national accounting system for the formation of common comparable prices for agricultural products and to evaluate the volumes of production and value added on the basis of special calculations. We believe that in order to avoid problems arising when calculating cross-sectoral comparative analysis, it is necessary to improve the informational and methodological support of dynamic characteristics of gross value added in comparative prices. The priority directions of improvement of the current methodology of food balance production in accordance with inter-national standards have been formed, namely: further work on the methodology of calculating the level of consumption based on the balance of food resources in accordance with international standards, including determining the level of consumption in terms of nutrition elements; revision of the coefficients of conversion of food products into agricultural products, taking into account changes in the technology of its production; Expansion of the existing system of balance of food resources, etc. We believe that the lack of necessary opportunities in the development of statistical support for the functioning of the agro-food sector of the economy is due to the lack of financial resources for the collection of primary data. The main reasons for the weakness of the development of agricultural statistics are established. We believe that it is ne-cessary to establish a systematic assessment based on the use of the system of identical international criteria, which would help to carry out a detailed diagnosis and analysis of current statistical opportunities for each country. We have proposed the need to create an analytical center under the Ministry of Agrarian Policy and Food of Ukraine, which will ensure the integration of all state information resources about the country's agroindustrial complex, the creation of a single automated system for collecting and detailed analysis of data on the state of the domestic agricultural sector and agri-cultural infrastructure, forecasting the development of agricultural markets. Key words: agro-industrial associations, infrastructure, food balance, added value, information database, analytical center.

scholarly journals Prospects for the implementation of the state information system for waste management (using the Tyumen region as an example)

2020 ◽  
Vol 1 (2) ◽  
pp. 172-183
Author(s):  
Yuriy Vladimirovich PETROV ◽  
◽  
Grigoriy Aleksandrovich PROSKURIN ◽  
Keyword(s):  
Information System ◽  
Waste Management ◽  
Environmental Monitoring ◽  
Integrated Management ◽  
The State ◽  
Information Support ◽  
State Information ◽  
Managerial Decisions ◽  
Production And Consumption ◽  
Consumption Waste

Relevance of work. One of the main state tasks is the organization of balanced management of production and consumption waste. An effective tool for integrated management in this area is the implementation of the state information system. The research results will contribute to the development of regional environmental monitoring based on modern digital technologies. Purpose of the work: to study the current prospects for the implementation of the state information system for the management of production and consumption waste in the region (Tyumen region without autonomous okrugs). Methods of research. The collection and systematization of information on the organization in the region of the management of production and consumption waste, including existing technologies for remote environmental monitoring, have been completed. A spatial digital model of the regional waste management is formed, on the basis of which the proposed solutions for the state information system have been tested. Statistical and geoinformation methods of study were used. Results. The system for managing waste from production and consumption, which has been formed in the Tyumen Region, as well as information support for government bodies for making managerial decisions, does not correspond to modern challenges and existing potential. Existing issues in the way of a comprehensive state information representation of the industry are considered. Conditions and prospects for the implementation of the state information system at the regional level are systematized. Conclusions. Using the Tyumen region as an example, the prospects for introducing a state system for the management of production and consumption waste were determined, and managerial measures in this direction were outlined.

scholarly journals Development of innovative forms of logistics provision

2018 ◽  
Vol 15 (2) ◽  
pp. 327-339
Author(s):  
Nataliya Petrenko ◽  
Raisa Kozhukhіvska ◽  
Liliia Kustrich ◽  
Grygorii Kovalenko ◽  
Olga Makushok
Keyword(s):  
Information Technologies ◽  
Business Processes ◽  
Information Support ◽  
Practical Significance ◽  
Competitive Advantages ◽  
Theoretical Substantiation ◽  
Managerial Decisions ◽  
Logistics Services ◽  
The Cost ◽  
Integrated Logistics

The purpose of the article is to study and justify the need to use information technologies (IT), in particular financial, logistics provision and in the management of business processes. This will increase competitive advantages, improve the quality of logistics services and reduce the cost of their implementation. In accordance with the goal, such interrelated tasks are solved: peculiarities of development of integrated logistics providers are defined and studied; priority directions in the work of providers are determined; the foreign and Ukrainian experience of implementation of services in the field of logistics are analyzed; necessity of using virtual logistics providers in the market of transport and logistics services is substantiated. Scientific novelty of the conducted research consists in theoretical substantiation and experimental confirmation of methods and tools for development, management and organization of information support of logistics provider activity. The particular attention in the research is paid to modeling and designing of information support systems for innovative forms of logistics providers. Their activities are based on the automation of the implementation of logistics business processes, as well as capabilities of artificial intelligence when making managerial decisions in the field of logistics to improve the financial position of enterprises. The practical significance of the research is to develop an innovative virtual logistics provider in the market of logistics services and expand financial possibilities of using innovative logistics provider tools to improve processes of information support management for logistics operating activities.

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.

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