Renewable energy is expected to play a significant role in power generation. The European Union, the USA, China, and others, are striving to limit the use of energy crop for energy production and to increase the use of crop residue both on the field and for energy generation processes. Therefore, crop residue may become a major energy source, with Ukraine following this course. Currently in Ukraine, renewable power generation does not exceed 10% of total electricity production. Despite a highly developed agriculture sector, there are only a small number of biomass power plants which burn crop residues. To identify possibilities for renewable power generation, the quantity of crop residues, their energy potential, and potential electricity generation were appraised. Cluster analysis was used to identify regions with the highest electricity consumption and crop residue energy potential. The major crops (wheat, barley, rapeseed, sunflower, and soybean) were considered in this study. A national production of crop residue for energy production of 48.66 million tons was estimated for 2018. The availability of crop residues was analyzed taking into account the harvest, residue-to-crop ratio, and residue removal rate. The crop residue energy potential of Ukraine has been estimated at 774.46 PJ. Power generation technologies have been analyzed. This study clearly shows that crop residue may generate between 27 and 108 billion kWh of power. We have selected preferable regions for setting up crop residue power plants. The results may be useful for the development of energy policy and helpful for investors in considering power generation projects.
Purpose. The purpose of the study – to explain the features of disclosure of transaction costs in the accounting of agricultural enterprises, taking into account the peculiarities of the shadow economy; to identify the main factors that lead to transaction costs and make suggestions for improving their accounting. Methodology / approach. The main methods used in this study are: statistical analysis to assess the dynamics and cost structure of agricultural enterprises; graphical and analytical methods used to determine the level of the shadow economy; theoretical generalization and comparison, induction and deduction are used to reveal the content of transaction costs and their values for agricultural producers; the current state and trends of the shadow economy in Ukraine in general and in the agricultural sector in particular are assessed through synthesis and economic analysis. Results. The role of transaction costs as an institutional economic category in the activities of agricultural producers and their impact on the growth of shadow economic processes in agribusiness is studied. The article shows that the share of transaction costs of agricultural enterprises is significant, and this reduces the efficiency of these enterprises. About 8 mln ha of agricultural land are used unofficially, which is about 25 % of all cultivated agricultural land in Ukraine. The classification of factors that contribute to the development of the shadow economy in Ukraine, in particular, the shadow agricultural market, and increase the transaction costs of agricultural producers has been improved. The factors of occurrence of transaction costs and flaws of their coverage by the accounting are investigated, recommendations on their reflection in the accounting are given. The possibilities of reducing the level of transaction costs are substantiated, in particular, due to their more correct accounting, the implementation of information systems and the formation of marketing service cooperatives. Originality / scientific novelty. The transaction costs of agricultural enterprises were further studied. For the first time, the relationship between the main problems of agricultural producers, transaction costs that arise and accounting sub-accounts, which will allow more accurate accounting of these costs, is schematically presented. Our own vision is proposed to identify the transaction costs of agricultural producers under the influence of non-institutional economic theory, their reflection in the methodology of accounting and their minimization through actions of formal and informal accounting institutions. Practical value / implications. The results of the study can be used in business operations of agricultural producers, in particular, the peculiarities of accounting for transaction costs are recommended to be taken into consideration when forming the accounting policy of the entity and also judgment of a professional accountant to be considered. It is also recommended to introduce accounting engineering, ie the format of joint management actions.
The purpose of the article is to substantiate fundamental principles and systemic approaches regarding efficient regulation of national competitive biofuels production. Research methods. The following scientific methods were used during the research: dialectical and analytical abstraction methods for systemizing historical preconditions for establishment and development of biofuel production; monographic for research of prior formation fundamentals and regulatory mechanisms for energetics policy and biofuel production; forecasting for forming conceptual principles for regulation and improvement of development strategy for competitive biofuel competitive; abstract and logical for forming theoretical generalizations and conclusion. Research results. Algorithm of legal support and organization-economic regulation of competitive biofuel production was proposed due to the research results. Hierarchical levels of potential options for biofuel production and consumption in Ukraine were defined. Principles for consistency, adjustability, ultrastability, competence and synergy were proposed for formation and development of competitive biofuel production in Ukraine, along with generally accepted principles for state regulatory policy, which are expediency, adequacy, efficiency, harmony, predictability, transparency and consideration of public opinion. Elements of scientific novelty. Scientific novelty of the research lies in the further developed mechanism for regulation of competitive biofuel production based on fundamental principles objective patterns, which differ from present scientific developments by providing priority to innovativeness and cluster approach. Practical significance. Regulation instruments for biofuel production were studied, which strengthens economic and energy independence of the country, as well as provides conditions for growth of biofuel's competitiveness on the energy market. Figs.: 5. Refs.: 20.
The article is aimed at developing strategic directions and introducing regulatory measures for the formation of Ukraine’s energy policy on the principles of energy saving and the development of renewable energy industry. On the basis of scientific works, the main organizational-economic vectors of energy industry sector development are systematized, which are associated with the formation of a favorable socio-political climate regarding the priority of using renewable energy sources in the fuel and energy complex; development of effective methods of both the State-based and the market-based regulation by the world community; coordination of the strategy of sustainable development of the world economy. It is determined that the energy saving policy should be based on a flexible combination of the State-based regulation and the market environment for the formation of the most acceptable stimulation mechanisms in the specific economic and political situations, which allows for the greatest economic benefit. It has been found out that the implementation of energy saving processes is impossible without the mass use of renewable energy carriers, which are a universal resource for processing to the right types of energy, are marked by energy independence related to obtaining economic benefits and contribute to the creation of an ecological friendly environment. In the perspective, the energy saving processes, the transition of the national economy to wide implementation in the production of high-tech technologies and the use of renewable energy sources should become the determining factors of Ukraine’s energy strategy.
The paper identifies current problems of stable energy supply and use of energy resources, the solution of which largely determines the level of the country's socio-economic development, and substantiates the possibilities for more fully using the existing production potential of the agro-industrial complex in market conditions. The purpose of the work is to study the variation and correlations between the technological indicators of the main agricultural crops of the bioenergy direction for the formation of a raw material base and ensuring the efficient production of biofuels in Ukraine. To achieve the goal and highlight these problems, scientific publications, materials from periodicals and statistical yearbooks of Ukraine were used. The research was carried out using such general scientific methods as dialectical, monographic, variational and correlation analysis, forecasting and abstract-logical. The calculation of the studied indicators indicates the feasibility of expanding the acreage within the framework of scientifically based standards for corn for grain, soybeans, sunflower and rape, while sugar beets, potatoes, corn for silage and green fodder require an increase in productivity levels per unit area to form a raw material base and ensuring competitive biofuels production. Klymchuk's biofuel pyramid was used to establish the modern potential of raw materials. The importance of developing bioenergy is due to increased security of energy supply, a decrease in dependence of the country's economy from the import of non-renewable energy resources, and the agricultural sector from a consumer of fossil fuels will become a mass producer of biofuels with significant potential in the future.
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