THE METHODICAL APPROACH OF AUDITING THE LOGISTICS SYSTEM IN THE AGRICULTURAL ENTERPRISES ON PRODUCTION OF DAIRY CATTLE

2015 ◽  
Vol 2 (2) ◽  
pp. 49-58
Author(s):  
Aleksandr Ulyanchenko ◽  
Roman Prozorov
Keyword(s):  
Dairy Cattle ◽  
Peer Review ◽  
The State ◽  
Logistics System ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Methodical Approach ◽  
Definition Of

The technique of the logistics audit in the agricultural enterprise on production of dairy cattle, which provides the definition of the state of logistics, by peer review. Also defined are not developed component logistics system and suggested a further approach its assessment and identified the main directions of its improvement.

scholarly journals SUSTAINABILITY OF THE COMPETITIVE POSITION OF AGRICULTURAL ENTERPRISE: EVALUATION AND FORECASTING OF POSSIBLE SCENARIOS

2021 ◽  
Author(s):  
Nadiia Pylypenko ◽  
Pylypenko Viacheslav
Keyword(s):  
Stability Index ◽  
Rate Of Change ◽  
Effective Management ◽  
Competitive Position ◽  
Agricultural Enterprises ◽  
Theoretical Approaches ◽  
Agricultural Enterprise ◽  
Methodical Approach ◽  
The Stability ◽  
Definition Of

The article is devoted to the study of the problem of assessing and forecasting the stability of competitive positions of agricultural enterprises. The analysis of theoretical approaches to the definition of the studied categories is carried out. Based on the essence of the competitive position, a methodical approach to assessing the competitive position of an agricultural enterprise is substantiated: a method of comparing the rate of change of the main economic indicators of an agricultural enterprise and the industry as a whole is proposed. The article calculates the forecast values of the integrated stability index of the competitive position and its components using the method of exponential smoothing using the Brown-Mayer model, which allowed to assess the dynamics and trends of agricultural enterprise. A model is proposed, which can not only assess the level of competitive position of the enterprise, but also identify areas of change in the level of competitive position of the enterprise as a whole and in terms of individual components, develop conceptual frameworks for effective management decisions.

Creation of subsidiary crafts as a necessary component of the modification of an agricultural enterprise

2021 ◽  
pp. 186-201
Author(s):  
Yuliya Demasheva
Keyword(s):  
Rural Development ◽  
Comprehensive Analysis ◽  
The State ◽  
Regional Level ◽  
Innovative Development ◽  
Scientific Methods ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
The Subject ◽  
Nizhny Novgorod Region

The article defines the role and reveals the need to create subsidiary crafts as a necessary component for modifying and improving the innovative development of an agricultural enterprise. The author carries out the analysis of the state and development of subsidiary crafts at agricultural enterprises in the Nizhny Novgorod region. The relevance of the study is explained by the fact that in conditions of rural development, each agricultural enterprise to a certain extent correlates with the development of subsidiary industries and crafts. The purpose of the study is to diagnose the development of subsidiary fisheries in the regions and analyze the prerequisites for their creation. The subject of the study is subsidiary fisheries in the Nizhny Novgorod region. The methodological basis of the research relies on scientific methods based on the requirements of an objective and comprehensive analysis of the state and development of subsidiary fisheries in the region. Drawing on the results of the study, the author identifies the changes in the state of subsidiary fisheries at the regional level and determines the prerequisites for their development in the future.

ECONOMIC SECURITY MANAGEMENT OF AGRICULTURAL ENTERPRISES AT THE REGION

2019 ◽  
Vol 4 (4) ◽  
pp. 388-394
Author(s):  
Viktoriia Hmyria ◽  
Volodymyr Kucherenko
Keyword(s):  
Agricultural Production ◽  
Economic Security ◽  
The State ◽  
Economic Stability ◽  
National Interests ◽  
Agricultural Enterprises ◽  
Theoretical Approaches ◽  
Proposed Model ◽  
Fixed Assets ◽  
Definition Of

The purpose of this article is to study theoretical approaches to definition of economic essence and directions of economic security formation of agricultural enterprises at the region. Analysis of the theoretical aspects of the research object showed that currently there are different approaches to the economic security interpretation. It is considered as a process of meeting public needs, protection of the state national interests, the economic stability, the state of the national economy, in which the country provides its own sovereignty, a state of protection against a certain type of threats. Certain realities of a market economy require fundamentally new approaches to the formation and increase of efficiency of agrarian enterprises functioning, and thus ensure their economic security. In the context of the latest scientific dimensions, it has been found out that the economic security of agricultural enterprises is a complex of sophisticated branched processes, methods, tools, levers of influence on activity for the purpose of increasing the economic activity efficiency of entities. In this regard, there are many different opinions regarding the components of enterprises economic security. It is proved that the economic security of enterprises is characterized by certain features in the regional context of their formation and application to agricultural production. The proposed model Forsythe technology modernization of a regional mechanism of economic security at agricultural enterprises will allow to determine more efficiently the volume of investments, tax burden on the industry and crediting enterprises, depreciation deductions etc., which will effectively affect the activity of the enterprise, and hence ensure its basic – economic security. Keywords: economic security, agricultural enterprises, natural conditions, fixed assets, information security, financial security.

The Formation of Effective Usage of Land Resources in Accounting, Analysis and Management of Agricultural Enterprises in the Market Conditions

2019 ◽  
Vol 10 (4) ◽  
pp. 1134
Author(s):  
Yarmila S. TKAL ◽  
Yulia V. ABRAHAM ◽  
Viktoriia V. TKACHENKO ◽  
Larysa I. POLIATYKINA
Keyword(s):  
Agricultural Development ◽  
Agricultural Sector ◽  
Land Reclamation ◽  
Organic Fertilizer ◽  
Analytical Data ◽  
The State ◽  
Land Resources ◽  
Agricultural Enterprises ◽  
Methodical Approach ◽  
Effective System

The article is dedicated to the study of the need to intensify the state influences upon the efficiency of land resources usage. The technology of the rational land resources usage is advanced by way of reducing straw as organic fertilizer under direct contribution in the ground that provides spare facilities, raises the level to the efficiency of production, influences upon increasing of the fertility of the ground. Offences such as unauthorized seizure and misuse of land, removal of a fertile layer without permission, pollution of land, non-implementation of land reclamation cause significant damage to the state and owners of land, which leads to irreversible loss of land, quality and fertility. A methodical approach to assessing the improvement of information and analytical support for agricultural development is to create an effective system of formation, processing and transmission of analytical data of the accounting for the timely adoption of effective decisions at all levels of the agricultural sector. The result of this improved method of assessing include the issue of land conservation and rational use for the purpose of sustainable domestic land use. That is what caused the selection of research topics, defined goals, objectives and building its structure and trends.

scholarly journals THE MATRIX MODEL FOR ASSESSING THE INVESTMENT ATTRACTIVENESS OF AGRICULTURAL ENTERPRISES

2019 ◽  
Vol 5 (3) ◽  
pp. 9
Author(s):  
Ihor Vinichenko ◽  
Tetiana Shutko
Keyword(s):  
Matrix Model ◽  
Integrated Approach ◽  
Mathematical Methods ◽  
Investment Funds ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Methodical Approach ◽  
The Matrix ◽  
High Investment ◽  
Labour Potential

The purpose of the paper is concerned with the relevant problem of regional development – the development of methodological instruments for assessing the investment attractiveness of agricultural enterprises. The article discusses the concept of “investment attractiveness” and justifies the author’s position of its content. It has been established that the enterprise is an open system, so its appeal includes both internal and external environment, so the analysis of investment attractiveness of the enterprise is proposed to be carried out in stages, revealing its real and potential opportunities and threats at every economic level. Methodology. The analysis of existing domestic and foreign approaches to assessing the investment attractiveness of agricultural enterprises was carried out and the use of an integrated approach in conducting this investigation was argued. The algorithm of forming an integral indicator for assessing the investment attractiveness of an agricultural enterprise is substantiated. Results. The authors have proposed a methodical approach, the peculiarity of which is the construction of a matrix model for assessing the investment attractiveness of agricultural enterprises on the basis of a generalized indicator of quantitative and qualitative criteria for evaluating their production and financial position and investment potential. Methodical research instruments include mathematical methods of statistical data processing and expert evaluation using the weighing coefficient theory. Practical implications. Approbation of the methodological instruments was carried out on the example of agricultural enterprises of the Dnipropetrovsk region, as a result of which the most acceptable forms of attracting investment capital were proposed. Those companies can expect investments that have high investment attractiveness, which is 10.5% of the investigated producers. Enterprises of the first group are the most preferred for all types of investors: the largest land and labour potential, high results of economic activity. Agricultural enterprises of the second group have significant resource potential and provide 48.6% of gross output; they can be attributed to “strong middle peasants.” Agricultural enterprises with low investment attractiveness can also count on investment funds. We believe that the most acceptable form of their attraction is the creation basis of unprofitable farms of enterprises with the participation of domestic and foreign capital.

scholarly journals Economic content of innovations and the principles of their implementation in agricultural enterprises

2019 ◽  
pp. 22-29
Author(s):  
Oleksandr Khalatur
Keyword(s):  
Economic Activity ◽  
Critical Role ◽  
Laws Of Nature ◽  
Innovation Process ◽  
Innovation Activity ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Literary Sources ◽  
Definition Of ◽  
The Impact

Subject of research is the economic content of innovation in agriculture. Purpose of the study is to consider the economic essence of innovation, outline the problems of the development of innovative activities of agricultural enterprises. Methods of research. The article uses a set of scientific methods of scientific research. The following research methods were used to write the article: logical generalization - to assess trends in the formation of the economic content of innovations in agricultural enterprises, as well as in the formation of a mechanism for managing the innovative process of an agricultural enterprise; dialectical and historical - in the study of scientific approaches to the formation of the economic content of innovations of the subject of economic activity, the generalization of foreign experience in securing business and the identification of conceptual approaches to taking into account the impact of threats on the innovative activities of the agricultural enterprise. Results of research. Challenges of modern times exert pressure on agriculture: population growth, the effects of climate change, the need to reduce greenhouse gas emissions in agriculture, economic development and the growing instability associated with land, water and energy shortages. This scenario enhances the critical role of innovation to make agriculture a more competitive and sustainable industry. The article reveals the economic content of innovations as a category of economy and features of the functioning of innovations in agricultural enterprises of Ukraine, as well as the author's definition of the term "innovation". The main features of the innovation process are considered. Application of results. The results of this study can be applied in the practice of financial and economic activity of agricultural enterprises. Conclusions. Our analysis of professional literary sources and the scientific generalization of the existing views on the disclosure of the economic content of the term "innovation" have allowed us to state that, first, there is no conventional interpretation that would cover its most significant qualitative characteristics, and secondly, the main discussions of this issues focus mainly on three conceptual directions. Determining the specific features of bringing innovation to the consumer, it is customary to talk about innovation activity or innovation process as a process of transforming knowledge into innovation, passing the following stages: "science - technology - production - consumption". So the basic condition for the effective functioning of agricultural production is the expanded reproduction that occurs in the interaction of economic and natural-biological processes. Therefore, in the management of innovations need to take into account the requirements not only economic laws, but also the laws of nature: equivalence, indispensability and a combination of life factors, laws of minimum, optimum and maximum.

scholarly journals Organizational and methodological approach to managing financial flows of agricultural enterprises

2020 ◽  
Vol 164 ◽  
pp. 10009 ◽  
Author(s):  
Alsou Zakirova ◽  
Guzaliya Klychova ◽  
Gamlet Ostaev ◽  
Evgenia Zaugarova ◽  
Almaz Nigmetzyanov ◽  
...  
Keyword(s):  
Management Accounting ◽  
Methodological Approach ◽  
Enterprise Management ◽  
Financial Strategy ◽  
Financial Flows ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Methodical Approach ◽  
Main Components

Management accounting and management of an agricultural enterprise includes strategic planning and regulation of financial flows. Therefore, at the present stage, the development of measures to develop management accounting and improve the management of financial flows of agricultural enterprises is a significant problem. Management accounting and management of financial flows is the management of cash (financial) flows arising in the process of promotion of tangible and intangible assets. Besides, in the process of management accounting there is a purposeful distribution of financial resources in the logistic financial system of an agricultural enterprise. Management of financial flows is carried out both for the internal environment of the agricultural enterprise and for the external environment. The aim of the article is the justification of theoretical provisions and development of organizational and methodical approach to management of financial flows of agricultural enterprises in the system of management accounting. Objectives of the research: to determine the main components, directions and mechanism of development in the management accounting of financial strategy; to develop a method of management accounting for management of financial flows of developing enterprises, planning to expand their activities in the long term.

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

Economic security of agricultural enterprises in the trajectory of resource flow

2021 ◽  
Vol 39 (6) ◽  
Author(s):  
Hlib O. Obydenko ◽  
Viacheslav А. Kredisov ◽  
Sergey V. Kalchenko ◽  
Vladimir A. Petrenko ◽  
Nataliya O. Bocharova
Keyword(s):  
Stable Equilibrium ◽  
Optimal Level ◽  
Economic Security ◽  
The State ◽  
New Order ◽  
Resource Flow ◽  
Agricultural Enterprises ◽  
Progressive Development ◽  
Methodical Approach ◽  
Functional Components

The article considers theoretical, methodological, and practical aspects of increasing the level of economic security of agricultural enterprises as a system that embodies the state of stable equilibrium of its components in the trajectory of resource flow when the environment changes, taking into account the restructuring of amplification factors. The necessity of a synergetic approach to balancing the state of stable equilibrium of functional components of economic security is proved. It is substantiated that economic security creates such a “security corridor” of the enterprise, which ensures its long-term progressive development, embodying it as a system that changes in response to any changes in the environment; forming a stable trajectory of resource flows; maintaining their synchronicity and rhythm by restructuring the random factors of influence, reducing bifurcation (state of unstable equilibrium), determining the critical point and increasing the amplification (action) of system parameters for further formation of new order imperatives. A methodical approach to the diagnosis of forming components of economic security of agricultural enterprises, which minimizes their number, avoids double counting of coefficients by forming a system of indicators for each component, taking into account the contour of the amplification (bifurcation) of the system equilibrium. The indicators of functional components of economic security of agricultural enterprises were combined. Diagnosis of economic security is carried out and indicators of functional components of agroholdings of Ukraine are identified. The level of economic security and its functional components is forecasted. The model of the optimal level of economic security of agricultural enterprises (agroholdings) in the interaction of isolated parts of components and their agreed indicators is presented.

LOGISTIC ACTIVITIES IN THE MARKETING OF AGRARIAN ENTERPRISES PRODUCTS

2019 ◽  
Vol 4 (3) ◽  
pp. 282-288
Author(s):  
Irina HANZHURENKO ◽  
Viktoriya FEDOROVA
Keyword(s):  
Distribution Channel ◽  
Distribution Channels ◽  
Agricultural Products ◽  
Marketing Communications ◽  
Logistics System ◽  
Agricultural Enterprises ◽  
Sales Channel ◽  
Sales Channels ◽  
Agricultural Enterprise

Introduction. The article emphasizes the importance of the role of the sales channels and the logistics system of the agricultural enterprise. This necessitates their improvement in order to en-sure marketing activities. Forms of product promotion are determined in accordance with economic content, economic and economic conditions of distribution, production and economic relations, place on the market. Choosing distribution channels is a difficult decision for the manufacturer, because of the need to take into account many aspects of the functioning of logistics systems. The purpose of scientific research is to determine the nature and role of logistic activity in the marketing and sailing of agricultural products. Results. The zero-distribution channel, which is most often used by producers in the activities of agricultural enterprises, is characterized. The conditions, under which it is appropriate to use this sales channel, are identified. The specifics of logistics activities and the relationship between the intermediary and the manufacturer are outlined. The essence of two-level and three-level sales channels is characterized, their participants are defined and the conditions for effective interaction between them. The factors that influence the choice of direct or indirect channel of interaction between producer and consumer are systematized. The logistics system and distribution channels are identified as one of the most important components in ensuring the competitiveness of agricultural products. The role and essence of marketing communications in the process of logistic activity of agricultural enterprises is established. The effectiveness of Internet communications, including information portals, is highlighted. The influence of state authorities on the logistic systems formation of agricultural enterprises in the process of products sale is determined. The essence of marketing infrastructure is outlined. Formation of grain marketing channels for logistic activity of domestic agricultural enterprises is proposed. The purpose of the sales department of the agricultural enterprise in its logistic activity is characterized. Conclusions. Logistics activities are important in the marketing of agricultural products. Domestic manufacturers need to consider a large number of factors to determine the feasibility of using different types of distribution channels in the logistics system. Improvement of logistic activity of agrarian enterprise is the key to maintaining the proper level of competitiveness of its products. Keywords: logistics, logistic activity, logistics system, marketing, marketing of agricultural products, agrarian enterprise, sales channel, marketing communications.

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