Development of the world economy requires energy supply, which under stable growth must be based on alternative energy resources. Bioenergy is an integral part of energy security supply in volatile countries. It can satisfy a considerable part of energy demand of agribusinesses and other companies as well as facilitate problem-shooting in energy, ecological and social sectors in some regions. Enhancing bioenergy in Ukraine is one of the strategic ways in the development of the alternative energy sector, taking into account high volatility of the country and significant potential of biomass available for energy production. This research intends to determine conditions and mechanisms of development and functioning of bioenergy clusters based on preliminary specification of the bioenergy potential of the territories, taking into account modern marketing approaches. This article contains evaluation of the bioenergy production growth in countries such as China, Germany, France, the USA, Canada, Brazil and Ukraine. The feasibility of the cluster approach for Ukrainian bioenergy development has been proved. In order to combine Ukrainian regions according to all types of energy resources the authors applied the method of clustering analysis. The key point of the method implies that, based on the given set of indicators which are defined as the main characteristics of the object, every object of the population belongs to a similar class. Therefore, in order to study the efficiency of usage of bioenergy resources in a particular region, it is necessary to classify a set of indicators to identify standard forms. To systemize Ukrainian regions, the Isodata algorithm Isodata, based on the types of the economic and energy potential of biomass, is taken into account. To implement the analysis, the following indicators are considered: the biomass energy potential of primary cell waste, the biomass energy potential of trimming, the biomass energy potential of refining, the energy potential of wooden biomass, the mold biomass potential, the energy potential of bioenergy crops, the corn energy potential (biogas). Market players organize groups with regard to their industries, territories and other factors, namely clusters which are likely to become effective tools in while carrying out scale projects under tough competition. In the minor energy sector cooperation between research and manufacturing enterprises, which satisfies energy needs both of cities and individual customers, is growing. This approach perfectly meets all requirements of the regional development of Ukrainian bioenergy. The main goal of bioenergy clusters is to develop competitive advantages of regions by increasing all types of biomass and biofuel production. This implies the following priorities: creation of a database of agribusiness enterprises, which potentially are members of the cluster and corresponding infrastructure, establishment of marketing communications in order to inform members and potential investors about bioenergy advantages, introduction of regional databases by means of webpages, newsletters, public discussions etc., enhanced vocational training of bioenergy industry employees and investment attraction to finance bioenergy projects. As a result, the authors of the paper propose a classification of Ukrainian regions based on the indicators of the economic energy potential of wastes and energy crops in agribusinesses, which is the basis for cluster formation. Vinnytsia, Kyiv, Poltava, Sumy, Khmelnitsky and Chernihiv regions refer to the first type with the biggest bioenergy potential, which makes it possible to create 2 energy clusters by combining central-west and north-east regions. Such a methodology gives an opportunity to satisfy the needs of the regions and districts which need additional energy resources taken from own biomass. Priority tasks of the bioenergy cluster include: development of the database of agribusiness entities which potentially are the cluster members and corresponding infrastructure, informing members and investors about bioenergy benefits, creation of the regional information database identifying the resources, capacity and the transport system, vocational training, investment attraction in order to implement bioenergy projects. Based on clusters, economic relations build up a competitive and sound investment climate to support the economy, which, in turn, provides high living standards. The authors have defined the procedure for exercising the cluster initiative and determined the structure of marketing support for cluster projects.
The purpose of the article was to study the quality as a basis for the export potential of Ukrainian meat products and to determine the conditions for its improvement. The following methods were used: abstract-logical; monographic; comparative analysis; statistical; tabular. The results of the research show that the problem of quality assurance of both agricultural products in general and poultry meat in particular is most relevant in both domestic and foreign markets. It covers all participants in the food chain “production-processing-sale-consumption”. Product quality is the main factor in the stable development of production and ensures the export of domestic products. It is established that the production of poultry meat in Ukraine fully meets domestic demand and has reserves for export. It is substantiated that the recognition and provision of competitive advantages in the international and domestic markets can be achieved only by those enterprises that implement international standards of product quality and safety, constantly upgrade technological equipment, introduce new technologies and have highly qualified personnel, create their own feed and raw materials processing.
The signifcance of the evaluation of the logistical base of agricultural enterprises in the accounting system is revealed in the article. Research methods have been described and alternative approaches to inventory valuation by national and international accounting standards have been investigated, and it has been identifed that there are some inconsistencies in the formation of inventory values at the date of receipt, disposal and balance sheet date. The main features of organization of accounting of land plots in agricultural enterprises are established. To determine the value of the land previously used by the enterprise (for example, on certifcates of ownership and use), we propose to use in the current accounting the estimated value of the land, which is based on the regulatory monetary valuation, determined by differential rental income. It has been found that an integral part of a biological transformation is the assessment of changes in a biological asset, which includes measuring and controlling changes in quality (fat content, protein, fber strength, etc.) or quantity (breeding, weight, etc.). In the course of the research it is determined that the process of accounting and valuation of biological assets at fair value should include such steps as: defning biological assets as an object of accounting according to their classifcation; specifcation of biological assets by species, cultures, rocks and other defning features; active market research and price information and technical and economic information collection; selection of biological asset valuation methodology; the calculation of the fair value of biological assets in accordance with the methodology adopted. An examination of the IFRS 13 "Fair Value Measurement for the measurement of biological assets at fair value" has shown that it should be made from the perspective of all market participants and the market environment should be assigned to the entities themselves. This will take into account the differences that exist between them, as they differ not only in terms of quality but also in the types of economic activity. In order to improve the investment attractiveness of enterprises, it is advisable to evaluate agricultural organizations' land resources according to International Accounting Standards, which provide for fair value. Valuation of assets and liabilities at this cost will increase the transparency of the fnancial statements and the reliability of the information on the fnancial and economic activities of the entity. In addition, in the analysis of fnancial and economic activity of enterprises of the corporate sector of the agrarian economy, a real assessment of land resources will have a positive impact on the normative indicators of liquidity and fnancial stability, which is especially important in the conditions of fnancial crisis and growing need for investment. Key words: material base, resources, inventories, fxed assets, reproduction process, market value, fair price, land valuation, accounting efciency.
Introduction. Today, one of the most difficult and insufficiently resolved issues is cost optimization in all parts of the supply chain and improving the management of logistical support of agricultural enterprises. With the transformation of economic relations improving the efficiency of production activities of agricultural enterprises on the principles of logistics can be achieved by choosing the optimal model of organization of the process of material and technical supply of the enterprise. Methods. Various methods such as monographic, graphic and statistical groupings are used to accomplish these tasks – to analyze the current state of agricultural production, to determine the influence of factors on the level of efficiency of use of material and technical base; selective – for a detailed survey of individual agricultural producers on the analysis of the dynamics and structure of material working capital and material costs of production; abstract-logical, calculation-constructive and optimization – at substantiation of directions of improvement of the organization of material and technical supply for agricultural producers. Results. It has been found out that for most agricultural enterprises, regardless of the size and direction of production specialization a significant increase in their value have recently seen. This increase is caused by the increase in the cost of inputs of industrial and agricultural production, as well as the methods of estimating the production inventory. It also has been found that reducing these costs by 10% will increase the profit of the company by 10-20%. Resource management system should focus on ensuring the balance of available material resources and production needs in them, as well as create conditions for timely and quality implementation of production plans, improving logistics, reducing costs and improving the consumer properties of finished products. Discussion. In order to form an effective logistics system for managing agricultural enterprises' inventories, there is a need to develop a standard model of logistics management, focused on strengthening the control over the process of logistics and improving the sustainability and balanced complex development of enterprises to change in a changing external environment. Improving the organization, planning and regulation of supply activities will lead to the optimal provision of resources for the needs of agricultural enterprises. Keywords: material and technical resources, inventory values, production potential, production inventories, sale, logistic cooperation.
The article systematizes the methodological principles and highlights the priority areas of research in the agricultural sector of the economy, taking into account the factors of external and internal environment of its development. The key challenges facing the world and national agricultural sphere are analyzed and systematized, among which the starvation of a large part of the world's population and its poverty, which are also inherent in Ukraine, are considered in detail. It is emphasized that the common challenges of food security in the world and in individual countries imply differences in approaches to their solution. It is proved that solving problems and overcoming challenges is mediated through transformations and changes that have taken place and will continue to take place in the agricultural sector of Ukraine. The main ones are: global climate change, the COVID-2019 pandemic, elections to local governments, regional councils and councils of enlarged districts and local councils of united territorial communities, the opening of the land market, etc. The priority directions of scientific researches in the agrarian sector of economy are substantiated, which are first of all connected with the following tasks: food security, increase of stability in the conditions of development turbulence, maintenance of innovative and sustainable development, increase of competitiveness of agro-food chains, sustainable development of united territorial communities. agricultural production, improving the quality of the rural population life and others. It is established that modern science has formed a powerful methodological and methodological potential, which allows to successfully solve the problem of creating models to support decision-making on the strategic development of any economic system, including agricultural sector of the economy. It is argued that rational scenarios for the long-term development of the agricultural sector can be obtained only on the basis of a reasonable combination of different methodological approaches, models and methods of research in the agricultural sector. The main models of support and decision-making for the strategic development of the agricultural sector as a socio-economic system are identified: data analysis methods (Data Mining), scenario method, simulation models, Monte Carlo method, data mining methods, methods of intellectual and cognitive modeling. Keywords: agricultural sector, methodology, priority scientific researches, territorial communities, agriculture, food industry.
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