This paper reports a study into the historical and economic preconditions for the strategical development of agri-food corporations in the competitive economic space of Ukraine. Agri-food corporations are determined by us as corporations with a developed system of integration relations that are a non-agricultural enterprise, which produces agricultural products. It has been substantiated that their emergence is not a natural phenomenon but a systematic process of changing the phases of differentiation and integration in the national economy. In this case, the development of agri-food corporations was contributed to by the lack of institutions of effective antitrust control, the diversification of industrial and financial groups, the liberalization of foreign trade, as well as a rent-oriented behavior of economic agents. It has been shown that agri-food corporations currently utilize about a third of agricultural land while the size of some of them exceeds the land-use area of entire regions. At the same time, in terms of agricultural production efficiency, agri-food corporations outperform farms and disintegrated agricultural enterprises, as well as family-owned farms; they have more resources for the innovative development of agricultural production and for investment. Strategical development of agri-food corporations needs to develop its social responsibility in rural areas, intensification of public control over the impact on the agrarian sector, institutional system of state support of export. Under the conditions of the state regulation of monopolies and excessive corporatization of agrarian sector, agri-food corporations should constitute the core of food security in Ukraine, as well as form its competitiveness in foreign agricultural markets.
The article is devoted to the research of the institutional foundations of interaction between agricultural advisory services and amalgamated hromadas (AH). The goal of the article is to generalize the institutional framework for cooperation between agricultural advisory services and AH. The institutional components of the state regulation of agricultural advisory services are determined. Also the main subjects among Central executive authorities for solving these issues are defined. The results of questionnaire survey to determine of aspects of attitude of the community leadership to the solution of their problem and reciprocity with advisory services are presented. Three groups of AH actual problems have been determined. In the context of realization of institution provisions is substantiated the order of advisory services for solving of these problems. The results of the research of self-government bodies readiness to participate in the financing of the agricultural advisory activity are represented. The order of solving of the priority tasks for formation of the agricultural advisory system in rural hromadas is grounded. The priority tasks are include: 1) establishment of system communications between advisory services and AH; 2) preparation of mechanisms (models) for involving of local communities in agricultural advisory activity. Rural communities can count on different types of state support on the base of cooperation with agricultural advisory. It seems expedient for the Ministry for Development of Economy, Trade and Agriculture of Ukraine to initiate the elaboration of mechanisms for state stimulation of community cooperation in the advisory sphere. The priority measures for convergence of the system of agricultural advisory and AH have been identified. It connect with coordination of activity for information exchange between executive authorities, self-government communities and subjects of agricultural advisory. This is an objective necessity and will permit to obtain a synergistic effect: increasing the ability of rural amalgamated hromadas to solve their own problems independently, improving the living standards of the rural population. An extremely relevant topic is launching of pilot projects for the development of advisory services in AH, including the use of mechanisms of inter-municipal cooperation. International technical assistance projects should be more actively involved in this work. Prospects for further research are conclude in elaboration of the specific mechanisms of cooperation between the subjects of advisory services with the AH leadership in solving of existing problems.
Introduction. The article describes the concept of valuation of assets, liabilities and capital, as well as the presentation of the information received in the accounting and financial statements. Methods. Methods of structural and logical analysis, comparison and generalization of requirements of national and international accounting standards and current legislation are used in this article. Results. The economic content of the assessment of objects at the reporting date as an important methodological tool of accounting is in-depth. The principal difference between the fundamental principle of accounting - monetary valuation and evaluation as a procedure performed for the purpose of obtaining the real (fair) value of the property of the enterprise as of the reporting date is set out. The expediency of using historical value in current accounting and fair value is substantiated - when the information about the property of the enterprise in the financial statements is displayed. It has been proved that the assessment as one of the fundamental principles of accounting and assessment as a procedure that is carried out in order to obtain the real (fair) value of the property, liabilities and capital of the enterprise as of the reporting date should be distinguished. The expediency of using historical value in current accounting and fair value has been substantiated - when the information about the property of the enterprise in the financial statements is displayed. The assessment has been designated as the principle of accounting and as a procedure performed to establish the fair (fair) value of the property, liabilities and capital of the enterprise at the reporting date. To do this, the balance sheet proposes to reflect the results of their accounting for historical cost, and in the statement of financial position present information about the financial position, taking into account the fair value of assets, liabilities and equity as of the reporting date. Discussion. The difference between the indicators of these reports is recommended to be presented in the notes, accordingly, it will provide interested parties with reliable information about the financial position and will give reasons to recognize the extent to which the revalued methods of revaluation of assets, liabilities, capital and management effectiveness are used. Keywords: accounting, assessment, financial reporting, accounting principles, fair value, accounting procedure.
Національний університет біоресурсів та природокористування, м. Київ, Україна КСЕНОФОНТОВ М. М. Національний науковий центр «Інститут аграрної економіки», м Київ, Україна ОСОБЛИВОСТІ ДОРАДЧОГО СУПРОВОДУ ЛОГІСТИЧНОЇ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ М'ЯСОПЕРЕРОБНОЇ ПРОМИСЛОВОСТІПредметом статті є теоретичні, методичні та практичні положення державної підтримки господарської діяльності сільськогосподарських підприємств. Важливість державної підтримки обумовлюється нестійкістю впливу факторів зовнішнього середовища на результативність господарської діяльності підприємств галузі. У зв'язку з цимактуальністю відзначається обгрунтування гнучкого механізму надання державної підтримки підприємствам галузі як з метою стабілізації рівня їх доходності, так і для отримання загального суспільного ефекту від перерозподілу коштів державного бюджету на цілі підтримки.Тому метою написання статті є узагальнення функціонального та методичного аспектів з визначення впливу державної підтримки на розвиток господарської діяльності сільськогосподарських підприємств.Методи: аналізу і синтезу, аналогій, експертний метод, метод функціонального аналізу, графічний метод. Розгляд державної підтримки сільськогосподарських підприємств в статті розкривається як елемент державного регулювання, що спрямований на стабілізацію їх функціонування. При цьому отримано наступні результати: − розкрито функціональні особливості задіяння прямих та непрямих заходів державної підтримки; − встановлено загальну збитковість для суспільства запровадження механізму виплат прямих цінових субсидій виробникам. При цьому відзначається залежність розміру суспільних втрат даної програми від рівня еластичності ціни пропозиції певного продукту. Підтримка по продуктах з нульовою ціновою еластичністю не призведуть до суспільних втрат. В той час як цінова підтримка товарів з високим рівнем еластичності суто економічно матиме від'ємні результати, але може бути реалізована задля вирішення певних суспільних проблем;-зазначено стабілізуючий вплив на ринкову ситуацію від здійснення інтервенційних закупівель надлишків продукції та обгрунтовано напрями її подальшого використання.Перспективи подальших досліджень полягають у поглибленні методичного порядку співставлення суспільної користі та обсягу витрачених ресурсів при здійсненні програм державної підтримки сільськогосподарських підприємств та інших виробників галузі.Ключові слова:попит, пропозиція, ціна, фактори зовнішнього середовища, державна підтримка, сільськогосподарські підприємства, суспільний ефект від держпідтримки.
Purpose. The aim of the article is the comparison of management and advisory mechanisms for climate change leveling and determination the most significant groups on this basis. Methodology of research. The methodological basis of research consists of methods of comparison and generalization. The comparison of separate management and advisory mechanisms for climate change leveling was fulfilled using the comparison method. Five most significant groups of mechanisms for climate change leveling have been determined on the base of generalization method. Findings. The necessity of deepening participation at different management levels in Ukraine in solving the global warming problem is substantiated on the basis of actualization of management and advisory mechanisms for climate change leveling. It will contribute both solving the problem itself and increasing the international authority of the state. The advisability of realization of measures for climate change leveling is confirmed at the different levels: at governance levels (state, regional, sectoral, enterprise) and by leveling directions (population and business entities). The international management and advisory mechanisms for climate change leveling with identification of five characteristic groups has been generalized. The importance of solving the problem at the different management levels with use of advisory services is proved. It will permit more efficient implementation of advisory mechanisms and reach a wider coverage of solving of the tasks of climate change leveling. Originality. The international management and advisory mechanisms for climate change leveling has been generalized with identification of five characteristic groups: organizational (international organizations), regulatory and legal (conventions, resolutions, declarations), coordinating (conferences, meetings), financial and business (emission limits, environmental taxes), programs and models (models, scenarios, programs, strategies). This, unlike the existing one, gives an opportunity of its differential use in the process of preparing more substantiated management solution of the indicated problem. Practical value. The results of the research can be used in the process of preparing of strategic and program documents of an environmental nature. The effect of its implementation can be estimated by indicators of environmental improvement, in particular by indicators of reducing greenhouse gas emissions, etc. Key words: climate change, climate change leveling, management mechanisms, advisory mechanisms, groups of mechanisms for climate change leveling, agricultural advisory services.
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