Foresight Development Strategy of the Financial Capacity: Comparative Study of the Ukrainian Agricultural Sector

Radchenko, Oksana; Semenyshena, Nataliia; Sadovska, Iryna; Nahirska, Kateryna; Pokotylska, Nataliia

doi:10.5755/j01.ee.31.2.24340

Cited by 16 publications

(3 citation statements)

References 11 publications

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“…The European Union has achieved a high level of food security through the production efficiency of the agricultural sector. The Union annually provides over 1/5 of the world's grain production, more than 1/3 of milk and 1/6 of pork, and the association has no equal in the production of sugar beets and barley [16].…”

Section: Resultsmentioning

confidence: 99%

The experience of the European Union in training specialists for the agricultural sector of the economy

Pritula¹,

Jabassova²,

Ostryanina³

et al. 2022

IOP Conf. Ser.: Earth Environ. Sci.

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The article deals with the issues related to the transformation of the experience of agricultural management in the countries of the European Union into educational programs of higher educational institutions in Kazakhstan and Central Asian countries. Productive interaction in the agricultural sector, exchange of interns with partner universities contributes to the development of long-term and effective cooperation in training specialists of a new format. Organizational research methods expand analytical work to study the experience of educational services in the EU countries. The results of the study are confirmed by the acquired skills and knowledge on the new official educational course and the corresponding output document. The experience of the European Union in training specialists for the agricultural sector of the economy has been introduced into the educational process in educational institutions of Kazakhstan, and is also disseminated within the framework of the international school of economics and management of the consortium of agricultural universities for the development of the countries of Central Asia and the South Caucasus, as well as through academic mobility of the teaching staff.

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Section: Resultsmentioning

confidence: 99%

The experience of the European Union in training specialists for the agricultural sector of the economy

Pritula¹,

Jabassova²,

Ostryanina³

et al. 2022

IOP Conf. Ser.: Earth Environ. Sci.

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“…The processes of development of the agro-industrial sector in modern conditions require the heads of agricultural enterprises and their financial condition control services to be more independent in making managerial decisions that can have a significant impact both on the development of enterprises as a whole and on the consolidation of their current financial situation (Qin, & Kong, 2021;Panasyuk et al, 2021;Kuzmenko et al, 2021). In the current situation, the prospect of maintaining the financial stability of an agricultural enterprises and subsequent development as a whole depends on the effectiveness of the management of the financial services of an agricultural enterprise, on their ability to correctly assess the financial situation at the enterprise, make adequate decisions and competently implement them into reality (Radchenko et al, 2020;Dzwigol et al, 2019;Taran et al, 2020).…”

Section: Type Of Financialmentioning

confidence: 99%

Directions of Monitoring the Financial Activity of Agricultural Enterprises

KRASNOSTANOVA¹,

YATSKEVYCH²,

ZHURAVEL³

et al. 2022

Scientific Horizons

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The relevance of this study is conditioned upon the special importance of accounting reports in financial performance assessment of organisations that form the basis of the agricultural sector of the state and the need to find effective ways to improve the procedure for conducting such reporting activities and improve its quality. The purpose of this study is to analyse the principal areas of accounting for the financial aspects of the activities of modern agricultural enterprises. The leading research methods are systematic analysis, analytical comparison, and synthesis. The theoretical framework of this study included the papers on the pressing issues of accounting and analysis of financial results of agricultural enterprises, in the context of assessing profits and losses of these structures. The grouping of financial results by the composition of the elements that form them were considered. The main indicators used to assess the financial stability of an agricultural enterprise are availability of net working capital, coefficient of autonomy, manoeuvrability coefficient, ratio of borrowed and own funds, coefficient of provision of net working capital, financing ratio, financial stability coefficient. The types of current financial stability are absolute, normal, unstable financial condition, budgetary crisis. The real opportunities to improve the procedure for keeping financial statements at enterprises of the agricultural sector of the economy were found, especially in the field of assessing the profits received by these organisations during their activities. The results and conclusions of the article are important for representatives of accounting departments of agro-industrial enterprises, and for representatives of government agencies controlling their activities. It was concluded that there is no single method for assessing the financial condition

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“…However, with regard to the accounting of economic activity in the conditions of organic production, it should be noted the lack of scientific developments of theoretical and practical nature. Some issues of organization and methods of accounting are studied in the works of Tsal-Tsalko (2018), Moroz (2019), Nushna et al (2019 and Semenyshena et al (2020Semenyshena et al ( , 2021 and were considered by the authors of this publication (Ishchenko, 2019;Podolianchuk, 2018).…”

Section: Literature Reviewmentioning

confidence: 99%

Accounting of real costs for the production of organic food: world experience and practice of Ukraine

Ishchenko

Podolianchuk

Struk

et al. 2021

Ind. Jour. Manag. & Prod.

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The purpose of the publication is to study the current state of the organization and methods of accounting for the costs of organic production from the point of view of environmental and economic accounting in Ukraine and recommendations for adapting accounting support for managing the costs of production of organic products to the requirements of the formation of integrated information of environmental and economic accounting. To determine the general trends in the development of accounting support for managing the costs of the production of organic products, the methods of induction and deduction were used. The economic and statistical method was used to analyse the state of production of organic products, and the observation method was used to study the state of accounting for the real costs of producing organic food. The state of development of organic production for the period from 2000 to 2019 in the world, Europe and Ukraine has been analysed. It has been determined that at the micro level, in the conditions of organic production, environmental and economic accounting is an information system that allows you to monitor compliance with the requirements of domestic and international legislation regarding the implementation of this type of activity, and, at the next stages, to form consistent and comparable statistical indicators to account for the relationship " links between the environment and the economy. In the absence of regulatory accounting in Ukraine in the conditions of organic production, the formation of internal regulatory accounting regulations is a prerequisite for the effective management of such production. The formed system of cost accounting objects, considering the specifics of technological processes of operators of organic production, will allow organizing a separate accounting of costs for the production of organic products, inorganic products, and products of the transition period. A nomenclature of cost accounting items in terms of production of organic production is proposed, the use of which will make it possible to distinguish in accounting the expenses allowed by legislation in terms of production of organic production from expenses for which there are certain restrictions. The features of the functions of primary documents reflecting the costs of organic production are determined and ways to improve the documentation of production processes are proposed. This will improve the information support for product quality control and will allow adapting the accounting support for managing the production costs of organic products to the requirements of the formation of integrated information on environmental and economic accounting.

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Foresight Development Strategy of the Financial Capacity: Comparative Study of the Ukrainian Agricultural Sector

Cited by 16 publications

References 11 publications

The experience of the European Union in training specialists for the agricultural sector of the economy

The experience of the European Union in training specialists for the agricultural sector of the economy

Directions of Monitoring the Financial Activity of Agricultural Enterprises

Accounting of real costs for the production of organic food: world experience and practice of Ukraine

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