scholarly journals Information Model For Improving Accounting And Analytical Support For Economic Potential Management

2021 ◽  
Vol 24 (2) ◽  
pp. 108-119
Author(s):  
Tetiana Dziuba
Keyword(s):  
Sustainable Development ◽  
Business Processes ◽  
Information Model ◽  
Selective Adaptation ◽  
Economic Potential ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Potential Capacity ◽  
And Performance ◽  
Nature And Society

The relevance of the study is conditioned by the need to strengthen the management function of an agricultural enterprise that focuses on the principles of sustainable development and aims to modernise accounting and analytical support for managing economic potential. The purpose of the study is to form a strategy for the desired improvement of accounting and analytical support of the enterprise with an emphasis on: reporting on sustainable development; expansion of the analytical complex of indicators of economic potential, capacity and performance of an agricultural enterprise; improvement of accounting and analytical support of enterprises using this information model through updating the documentation of control and audit. The theoretical and methodological basis was formed by scientific methods based on the dialectic of knowledge and objective laws of the development of the economy, nature, and society. Economic and mathematical modelling, systematisation and synthesis helped to develop a strategy to improve accounting and analytical support for managing the economic potential of agricultural enterprises, taking into account the principles of sustainable development. This type of modelling can help to effectively modernise accounting and analytical support for managing the economic potential for agricultural enterprises. The developed information model of selective adaptation helps managers of various levels to monitor the implementation of business processes for improving accounting and analytical support for economic potential management, assess the degree of achievement of priority goals and compliance with the principles of sustainable development. One of the steps of long-term modernisation of accounting and analytical support for agricultural enterprises through the introduction of sustainable development reporting is proposed, which should include indicators and documents on managing the economic potential, economic capacity, and performance of agricultural enterprises. The advantage of this information model is the ability to calculate the complexity index of transformation of accounting and analytical support for economic potential management using the principles of sustainable development, which shows the level of complexity of future modernisation of these aspects

scholarly journals FORMATION THE MECHANISM OF RESOURCE MANAGEMENT OF POTENTIAL OF AGRICULTURAL ENTERPRISES

2020 ◽  
pp. 117-125
Author(s):  
Olexii Kochetkov ◽  
Julia Afanasova
Keyword(s):  
Sustainable Development ◽  
Resource Management ◽  
Resource Use ◽  
Management Practice ◽  
Productive Capacity ◽  
Economic Potential ◽  
Resource Potential ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Wide Range

Introduction. The system of restrictions in resource use in agriculture is ineffective, because it is artificiality in managerial influence. However, objective conditions have a significant impact. On the one hand, the resource potential of an agricultural enterprise is based on mechanism of biological systems development and management practice should be based on them. On the other hand, the management of an agricultural enterprise is guided by the strategic goal of maximizing the return of resources and its purpose in generating profit. Thus, there is a contradictory process of ensuring the productive capacity of natural resources and the formation of appropriate financial and economic performance of attracted resources at the heart of resource potential management. Methods. Studies are conducted on the basis of abstract and logical, and constructive methods. The methodological basis in preparing the material made dialectical method of knowledge of social and economic phenomena. Results. The initial problems of instability of resource use are analyzed in the course of the research. The solution of it is put in the formation of the main components of the mechanism of resource management of agricultural enterprises potential. It is established that a mandatory element is to take into account the time factor when planning resources and forecasting the profitability of the economic model of an agricultural enterprise. It is proved that the mechanism of resource management of agricultural enterprises potential should be based on the development of the economic potential of management practice. It is proposed to use the principles and methods of financial and investment management in the resource potential management system of agricultural enterprises. Discussion. Therefore, the of resource management of agricultural enterprises potential is to determine ecologically acceptable sequence of technological regimes for growing cultures in science-based agriculture and implementation marketing benefits in existing and future financial and economic conditions. The implementation of the mechanism concept ensures effective balancing of a wide range of tasks, which is the basis for sustainable development of an agricultural enterprise. Keywords: resource potential, management mechanism, economic potential, resource management mode, sustainable development.

scholarly journals Environmental Impacts and Attitudes of Agricultural Enterprises for Environmental Protection and Sustainable Development

Agriculture ◽  
2020 ◽  
Vol 10 (10) ◽  
pp. 440
Author(s):  
Zuzana Juríčková ◽  
Zuzana Lušňáková ◽  
Marcela Hallová ◽  
Elena Horská ◽  
Monika Hudáková
Keyword(s):  
Sustainable Development ◽  
Environmental Protection ◽  
The Self ◽  
Enterprise Management ◽  
Ecological Stability ◽  
Chi Square ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
State Of The Environment ◽  
Lay Public

Recognising that implementing an agricultural enterprise impacts the state of the environment, its ecological stability, and the self- regulatory capabilities of ecosystems, the aim of this paper is to acquaint the professional and lay public about the attitudes of Slovakian agricultural enterprises towards environmental protection and sustainable development. The paper draws attention to present methods, techniques, and tools that enterprise management are applying for the purpose of meeting and overcoming environmental challenges. The data for this research were obtained from controlled interviews and a questionnaire survey conducted across more than 90 agricultural enterprises. Based on the data outcomes, research premises and formulated research hypotheses put forward are verified by using Friedman, Wilcoxon, Kruskal–Wallis, and Pearson chi-square tests. Discussion of the findings points out that although Slovakia is not yet one of the most polluting countries, promoting the application of environmental protection approaches for sustainable development is of the essence. The most important agriculturally related step, mitigating environmental degradation, is to promote changes in the moral values of agricultural enterprises and the society through enhanced environmental awareness and application practices.

scholarly journals Digitalization in Realization of Ecological and Economic Principles of Managing Sustainable Development of Agrarian Enterprises

2020 ◽  
pp. 29-36
Author(s):  
М.V. Zos-Kior ◽  
V.Y. Ilin ◽  
I.M. Kyryliuk ◽  
O.V. Solod
Keyword(s):  
Sustainable Development ◽  
Rural Communities ◽  
Rural Areas ◽  
Business Models ◽  
Business Partnerships ◽  
Agricultural Producers ◽  
The Sustainable Development ◽  
Agricultural Enterprises ◽  
Human Needs ◽  
Agricultural Enterprise

The article describes the digitalization of ecological and economic principles of agricultural enterprise development management. It presents effective techniques for adapting enterprises to the challenges of the smart economy, which changes human needs, products, services, value chains, markets, processes, business models, forms of competition and business partnerships. The article proves the efficiency of precision farming, which includes parallel driving, yield mapping, differentiated application of seeds and fertilizers. It is determined that the lack of systemic demand for digital solutions from domestic agricultural enterprises and rural communities and unpreparedness (strategic, financial, technological, personnel, organizational, etc.) of most enterprises and communities to cardinal innovations significantly deter the formation of smart agribusiness in Ukraine. The article describes the system of measured indicators and capabilities of the Hummingbird Technologies platform and consequences of its implementation for land management, in particular normalized relative biomass index, leaf surface index, crop heterogeneity map, plant lodging risk map, weed map, seedling density map, electronic maps creation tasks, task map for differentiated desiccation, task map for differentiated application of herbicides, task map for differentiated application of growth regulators in plants. It justifies the need to intensify the work of rural a community, which try to communicate with agricultural producers on mutually beneficial terms and with other stakeholders for the sustainable development of rural areas. The issues of participation of rural communities in projects to increase soil fertility, organization of organic farms, service cooperatives, which are directly or indirectly related to the effective management of environmental and economic development of agricultural enterprises. The article shows the necessity of professional development of business engineers, personnel and strengthening of role of analytics for agricultural enterprises to digitalize the economic activity.

scholarly journals Assessment of Digital Maturity of Agricultural Enterprises

2021 ◽  
Vol 37 ◽  
pp. 00160
Author(s):  
N.A. Safiullin ◽  
A.Yu. Mironkina ◽  
S.S. Kharitonov ◽  
E.V. Trofimenkova ◽  
T.P. Shevtsova
Keyword(s):  
Business Processes ◽  
Digital Transformation ◽  
Agricultural Enterprises ◽  
Final Assessment ◽  
Agricultural Enterprise ◽  
Target Indicator ◽  
Main Indicator ◽  
Agricultural Organizations

The article substantiates the need to assess the readiness of agricultural organizations for digital transformation. The main stages of creation of a unified national agricultural platform are described. The main directions for assessing digital maturity are analyzed. Typical problems of agricultural enterprises in the digitalization of business processes are identified. The aim of the study was to develop a method for assessing the digital maturity of an agricultural enterprise using a questionnaire. It was proposed to use the final assessment of digital maturity as the main indicator of readiness of agricultural enterprises for digital transformation. Based on the comparison with the target indicator of digital maturity, the article suggests setting a level of readiness for digital transformation. The authors conducted a study of the Niva agricultural company located in Rudnyansk district, Smolensk region.

scholarly journals ЕКОНОМІЧНА СТІЙКІСТЬ АГРАРНИХ ПІДПРИЄМСТВ

2012 ◽  
pp. 185-189
Author(s):  
М. О. Удовіченко
Keyword(s):  
Sustainable Development ◽  
Equilibrium State ◽  
Agricultural Production ◽  
Economic Sustainability ◽  
Economic Potential ◽  
Agricultural Enterprises

Обґрунтовано значимість оцінки економічноїстійкості для різних користувачів інформації продіяльність підприємства, розмежовано впливфакторів на економічну стійкість аграрних під-приємств на макро-, мезо та мікрорівнях; побудо-вано діаграму Ісікави, що відображає фактористалого розвитку аграрного виробництва, допов-нено існуючу класифікацію економічної стійкостіза низкою ознак; побудовано модель економічноїстійкості підприємства, що враховує максиміза-цію економічного потенціалу та мінімум відхилен-ня від рівноважного стану. There is substantiated the importance of the assessment of theeconomic sustainability for various users of information aboutactivity of the enterprise, differentiated the influence of factorson the economic sustainability of agricultural enterprises at themacro, meso and microlevels; Isikava diagram was built, reflecting factors of sustainable development of agricultural production, supplemented the present classification of economicsustainability according to a number of features; a model ofeconomic stability of the enterprise, considering the maximization of economic potential and a minimum deviations from the equilibrium state. 

scholarly journals Investment attractiveness in the system of management and business reputation of agricultural enterprises

2021 ◽  
pp. 125-138
Author(s):  
O. Shust ◽  
Yu. Grinchuk ◽  
I. Paska ◽  
K. Tkachenko
Keyword(s):  
Management System ◽  
Financial Stability ◽  
Business Processes ◽  
General Characteristic ◽  
Added Value ◽  
Reputation Management ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
The Impact

The article considers the issue of increasing the investment attractiveness of agricultural enterprises in terms of the effectiveness of their management system and business reputation. It is proved that in the conditions of digital transformation of the economy, as well as the manifestation of crisis phenomena, in particular, the Covid-19 pandemic, certain adjustments are made in business processes, which requires agricultural enterprises to improve the quality of management and management system in general. It is established that the effectiveness and quality of management are indicators of the level of development of the management system, which characterize the potential and actual levels of potential of the management system of any business entity. It is substantiated that the business reputation of an agricultural enterprise in terms of digitalization is a decisive factor in increasing the investment attractiveness of the organization, and the quality of the management system is characterized by the degree of development of senior managers and professionalism of employees who contribute to achieving business reputation. The components of the formation of external and internal business reputation of the enterprise, which determine the added value, are systematized in the form of a reputational premium that its owner can receive when selling his organization on the market. The definition of investment attractiveness of an agricultural enterprise as a general characteristic that reflects the efficiency and reliability of investing in the development of the enterprise includes the state, innovation and efficiency of its assets, their liquidity, solvency and financial stability, as well as strategic prospects for the industry. It is proved that the quality of the management system of the enterprise affects the business reputation of the enterprise, the awareness of investors about the profitability of the business, the profitability of shares, which contributes to the intensification of investment activities. The system of a balanced system of indicators has been adapted to assess the impact of business reputation on the investment attractiveness of an agricultural enterprise. It is substantiated that in order to protect investments, the shareholder exercises managerial influence on the enterprise, increasing investment attractiveness is formed by the investment management subsystem and the dividend management subsystem. Key words: investment attractiveness, business reputation, management system, agricultural enterprise.

scholarly journals Lean production as a means of ensuring the sustainable development of agricultural enterprises

2020 ◽  
Vol 166 ◽  
pp. 13008
Author(s):  
Tetiana Ostapchuk ◽  
Nataliia Valinkevych ◽  
Hanna Tkachuk ◽  
Kateryna Orlova ◽  
Tetiana Melnyk
Keyword(s):  
Sustainable Development ◽  
Business Processes ◽  
Lean Production ◽  
Added Value ◽  
The Sustainable Development ◽  
Agricultural Enterprises ◽  
Lean Logistics ◽  
Production Concept ◽  
Strategic Goals ◽  
Reducing Costs

The article considers the theoretical essence of the lean production concept. It has been proved that its essence lies in identifying and reducing costs of processes, and sometimes eliminating business processes that do not create added value but consume large amount of resources. The main constituent elements, tools and principles of lean concept implementation have been outlined. The possibility of implementation of lean logistics in the activity of agricultural enterprises has been considered. It has been defined that combination of lean logistics and “green logistics” is a rational way to increase both economic and ecological efficiency. The VSM tool have been offered for implementation of the lean concept. VSM maps provide a visual representation of step-by-step scenario to achieve the strategic goals of the company, representing material and information flows required to deliver a product to the final consumer. It has been confirmed that the implementation of the lean concept at agricultural enterprises is an element of ensuring their functioning on the basis of sustainable development, a means of increasing environmental and economic efficiency.

scholarly journals Information and analytical ensuring of dairy farming sustainable development in agricultural enterprises

2020 ◽  
pp. 120-128
Author(s):  
V. Radko ◽  
I. Svynous
Keyword(s):  
Sustainable Development ◽  
Information System ◽  
Business Processes ◽  
Product Evaluation ◽  
Farm Animals ◽  
Animal Products ◽  
Registration System ◽  
Technological Basis ◽  
Agricultural Enterprises

The article deals with the current state of information and analytical ensuringof dairy livestock in agricultural enterprises of Ukraine. It is proved that introduction of the information system of business processes management in dairy livestock and improvement of the approach to the calculation of the production cost will contribute to the improvement of quality and safety of products, and will create preconditions for sustainable development of business structures of the industry. The components of a comprehensive information and analytical support system are identifed, which include: computerized systems for managing production processes and dairy herds at the agricultural enterpriseslevel; setting up scientifc and consulting support for producers by regional centers, which should be created on the basis of agrarian universities; improvement of the production costing system taking into account quality of milk and weight of litter; the calculation of the actual cost of feed. It is proposed to create a “Dairy Livestock” information system, which should include such information resources as: a register of owners of farm animals; register of farm animals (herds); the register of means of identifcation. This system will allow to create methodological and technological bases for introduction of a unifed information system that meets the national and international requirements of the cattleidentifcation and registration system, will assist in the development and implementation of a centralized national system of registration and maintenance of data on the subjects of the industry, which will facilitate the creation of the technological basis for organizing electronic mechanisms for tracking animal products. It is established that dividing the total amount of costs for the volume of production of basic conditions (fat content - 3.4% and protein content - 3.0%), the cost of 1 c milk is calculated taking into account the quality. With this approach to costing, it is possible to generate additional income from the sale of milk, part of which is appropriate to be used to stimulate the work of staff of livestock complexes in order to improve the quality of products. Key words: information system, dairy cattle, livestock, productivity, herd management systems, product evaluation, cost.

scholarly journals Theoretical basis of concept interpretation of "investment" and "investment activity"

2019 ◽  
pp. 89-99
Author(s):  
N. Svinous
Keyword(s):  
Sustainable Development ◽  
Economic Activity ◽  
Financial Regulation ◽  
State Regulation ◽  
Theory And Practice ◽  
Ecological Effect ◽  
Investment Activity ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Resource Support

It is proved that dynamic and efficient development of investment activity is a prerequisite for ensuring economic growth of the country and ensuring reproductive dynamics on an innovative basis. Activation of investment activity results in the manifestation of economic, environmental, social effects at the macro, meso and micro levels. The approaches of foreign and domestic theory of investment activity are generalized, the methods of state regulation of the investment process are systematized, which facilitated the substantiation of the components of the investment mechanism. The means of cognition and economic categories are described as an instrument for understanding the functioning of the investment mechanism and the financial regulation of the activities of investment institutes, as well as the results and means of this knowledge used in the theory and practice of studying the problems of improving the investment mechanism. The information and analytical provision by statistical authorities of the process of studying investment processes in the context of the main forms of investment is emphasized, investments in fixed capital are described, which characterize direct investments in the reproduction of fixed assets of economic entities. The peculiarities of investing activities of agricultural enterprises and the main forms of its implementation are characterized. It is substantiated that investment activity is one of the types of economic activity, which represents an important form of realization of the economic interests of its participants, namely increasing competitiveness, stability and sustainability of functioning in the conditions of a changing environment of an agricultural enterprise. It was established that investment activity to ensure the reproduction of the components of resource support of enterprises is oriented towards capital investments for the following purposes: timely updating of basic means of production, introduction of new or improved equipment, equipment, technologies, new high-quality varieties of plants and animal breeds, etc., which leads to significant positive changes in production activity. The main elements of the project documentation and the procedure for conducting their examination are described. It is proved that investment activity on the reproduction of resource support is connected with the provision of positive reproductive dynamics in the processes of economic activity, which are achieved by the interaction of the complex of organizational and economic mechanisms, and the purposeful development of the agricultural enterprise and the economy of the industry as a whole. Presented measures related to the processes of reproduction of resource supply of agricultural enterprises, provide long-term sustainable development, which involves achievement of high financial and economic results, social and ecological effect, while using the resources available at the disposal of the enterprise are highlighted. These aspects are closely linked to the formation of a reproductive policy of an agricultural enterprise on the principles of sustainable development. Key words: investment, investment activity, enterprise, investment risk, resources, investments.

scholarly journals Financial provide for a dairy production strategic development in a region’s spatial sectoral structure

2020 ◽  
Vol 3 (33) ◽  
pp. 7-17
Author(s):  
A.N. Pytkin ◽  
◽  
S.A. Chernikova ◽  
V.B. Glavatsky ◽  
◽  
...  
Keyword(s):  
Dairy Products ◽  
Business Processes ◽  
Dairy Industry ◽  
Dairy Production ◽  
Strategic Development ◽  
Agricultural Enterprises ◽  
Sectoral Structure ◽  
Agricultural Enterprise ◽  
Financial Flow ◽  
Financial Mechanism

The article is devoted to determining the key elements of financial provide for a dairy production strategic development in a regional spatial sectoral structure. The relevance of the study is due to the need to meet of a population needs on drinking pasteurized milk and dairy products, as well as the full development of these products market. Data and methods. The study was conducted on the dairy industry example of the Perm Territory’s spatial sectoral structure and was based on a systematic and integrated scientific approach using comparative economic analysis methods of data from the Federal State Statistics Service for the Perm Territory and the Perm Territory Ministry of Agriculture. Results. The authors proposed a conceptual approach to the organizational financial mechanism development of an agricultural enterprise for dairy products production in accordance with the basic principles of its functioning – the principles of complexity, continuity, scientific, economic, optimality, focus and succession. The set of financial provide elements for agricultural enterprises with an emphasis on development of the financial flow management function as the basis for achieving the operational, tactical and strategic goals for the production of dairy products and other activities of agricultural enterprises is defined and systematized. The study allowed the authors to develop an organizational and financial mechanism taking into account the specifics of dairy production by agricultural enterprises of the Perm Territory’s spatial sectoral structure. The main business processes of the organizational financial mechanism of an agricultural enterprise for dairy products production are presented in the context of five organizational economic models: organizational, structural, functional and financial, financial and technological, information and digital models and network interaction models, each of which has a specific purpose and business processes with financial flow purposeful management and the use of digital information and communication technologies, which in general will increase an efficiency of an enterprise financial system. The main provisions of the article can be used as a theoretical, methodological and practical basis for improving financial condition of agricultural enterprises dairy industry and other sectors of agro-industrial complex of the Russian Federation subjects’ spatial sectoral structures.

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