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METHODOLOGICAL ASPECTS OF DOCUMENTATION OF FINISHED PRODUCTS 成品文件编制的方法学方面
Pub Date : 2023-01-01 DOI: 10.31548/economics14(3).2023.087
TETIANA SLIESAR, YEVHENIIA SHARA, LIDIІA AVRAMCHYK
The aim of the article is to study the features of documenting operations related to the production and inventory of finished products, as well as to find ways to improve it in order to ensure control over the execution of tasks for the production of finished products in accordance with the contractual assortment at all stages of its movement. The methodological basis of the research is the dialectical method of cognition of economic phenomena and processes, scientific works, materials of periodical issues. General scientific research methods such as induction, deduction, synthesis, and comparison were also used in the research. Normative and legislative acts on the documentary registration of economic operations related to the accounting of the movement of finished products were taken into account. In summarizing the analysis of scientific sources, the problems of documenting primary accounting operations of finished products are examined (including the documentation of certain specific costs characteristic of manufacturing enterprises, as well as the documentation of operations in individual production units, taking into account the peculiarities of the production process). The features of organizing the accounting of finished products at the stage of primary accounting and methods of inventorying finished products are highlighted. The necessity of developing and approving a document circulation schedule for the movement of finished products is justified. The conduct of quantitative accounting of finished products by types and storage locations using card-based and non-card-based methods is summarized. The expediency of introducing automated document circulation and the need to control the preservation of all primary documents, accounting registers, financial and other reports generated in electronic media within specified time frames are justified. Practical Significance: In the future, it is recommended to document finished products using specialized forms of primary documents, taking into account the specific features of the production process of certain manufacturing enterprises.
本文的目的是研究与成品生产和库存相关的文件操作的特点,并找到改进的方法,以确保在其运动的各个阶段按照合同分类对成品生产任务的执行进行控制。研究的方法论基础是对经济现象和过程、科学著作、期刊资料的辩证认识方法。研究中还采用了归纳、演绎、综合、比较等一般的科学研究方法。审议了关于对与成品流动核算有关的经济活动进行单证登记的规范性和立法行为。在总结对科学来源的分析时,审查了成品主要会计操作的文件问题(包括制造企业某些特定成本特征的文件,以及考虑到生产过程特殊性的个别生产单位的操作文件)。重点介绍了在初级核算阶段组织产成品核算的特点和产成品盘点的方法。制定和批准成品流动的文件流通计划的必要性是合理的。总结了使用卡片和非卡片方法按类型和存储位置对成品进行定量核算的方法。采用自动文件流通的便利,以及在规定时限内控制电子媒介产生的所有主要文件、会计登记册、财务和其他报告的保存,都是合理的。现实意义:今后,考虑到某些制造企业生产过程的具体特点,建议采用专门形式的初级文件对成品进行文件编制。
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引用次数: 0
ENSURING EFFECTIVE MANAGEMENT OF THE CREDIT PORTFOLIO OF A COMMERCIAL BANK IN THE CONDITIONS THE MODERN CRISIS 现代危机条件下商业银行信贷组合的有效管理
Pub Date : 2023-01-01 DOI: 10.31548/economics14(2).2023.046
О. Zharikova, O. Pashchenko, Marina Smalyuh
The purpose of the publication is research on ensuring effective management of the bank's credit portfolio and finding ways to expand bank lending in the leading sectors of the economy. Practical calculations were carried out on the basis of JSC CB «PrivatBank» for the years 2019-2022. It was determined that the bank's credit activity is one of the important sources of attracting funds to the country's economy and ensuring its optimal functioning. To achieve the goal, general scientific methods were used: observation, comparison, abstraction, grouping, statistical methods, observation, methods of analysis and synthesis, induction and deduction. According to the main results of the study, it was proved that: one of the directions of credit portfolio management of JSC CB «PrivatBank» is the stabilization of the portfolio by diversification of risks, which forms a dual approach to its management; financial institutions are obliged to implement new requirements for the development and implementation of non-performing asset management processes, problem asset management strategies, control and reporting on the implementation of the problem asset management strategy; the development of a problem assets management strategy in accordance with the Regulation will contribute to the improvement of the efficiency of the management of the credit portfolio of each banking institution, in particular JSC CB «PrivatBank». The practical significance of the obtained results lies in the most important factor in overcoming the consequences of the financial crisis and resuming economic growth, namely the growth of bank credit investments, which is impossible without proper organization of credit risk management.
该出版物的目的是研究如何确保银行信贷组合的有效管理,并找到扩大主要经济部门银行贷款的方法。根据JSC CB«私人银行»对2019-2022年进行了实际计算。确定银行的信贷活动是为国家经济吸引资金并确保其最佳运作的重要来源之一。为了达到目的,采用了一般的科学方法:观察、比较、抽象、分组、统计方法、观察、分析和综合方法、归纳和演绎方法。根据研究的主要结果,证明了JSC CB«私人银行»信贷组合管理的方向之一是通过分散风险来稳定投资组合,形成了双重管理思路;金融机构有义务对不良资产管理流程的制定和实施、问题资产管理战略的制定和实施、问题资产管理战略实施情况的控制和报告等实施新要求;根据该条例制定问题资产管理战略将有助于提高各银行机构,特别是JSC CB«私人银行»的信贷组合管理效率。所得结果的现实意义在于克服金融危机的后果,恢复经济增长的最重要因素,即银行信贷投资的增长,如果没有适当的信贷风险管理组织,这是不可能的。
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引用次数: 0
THE INFLUENCE OF BEHAVIORAL BIASES ON FINANCIAL MANAGERS’ DECISION MAKING 行为偏差对财务经理决策的影响
Pub Date : 2023-01-01 DOI: 10.31548/economics14(1).2023.002
N. Davydenko, Natalia Wasilewska, O. Kliuchka
Behavioral Finance becomes more important in connection with the massive work of financial professions, when the accounting and financial work created should ensure the uninterrupted functioning of finances in conditions of their permanent orientation to changing human needs. In conditions where the algorithms created on the basis of classical finances do not take into account the irrational moments of human behavior, behavioral tools become a means to prevent crashes of new mechanisms for finance functioning in a new digital economy. The purpose of the article is to study the basic theories as well as the stages of formation and development of behavioral finance as an important area of financial research and to justify the need for its further evolution in modern conditions. The article consistently reveals the economic essence and role of behavioral finance and the principles of effective interaction of business entities in the context of behavioral economics, which should be based on the principles of trust, information transparency, coherence of interests, responsibility, compliance with ethical standards, financial inclusion, and mutual benefit. The necessity of behavioral finance study as an independent direction of modern financial research is considered. The basic theories and stages of the formation and development of behavioral finance are highlighted. The article outlines the criteria for substantiating and choosing managerial decisions. The features of the behavioral model and factors influencing the making of an irrational decision by a business entity are revealed. The most common effects that provoke irrational behavior of economic entities are highlighted. Some aspects of behavioral finance’s influence on the decisions of enterprises’ financial managers are revealed with the definition of the role of incentive motives and psychological factors in the choice of an individual’s financial behavior model and their investment decision-making. The necessity of further research on individuals’ behavioral strategies in modern financial research is grounded model and their investment decision-making. The necessity of further research on individuals’ behavioral strategies in modern financial research is grounded
行为金融学在与金融专业的大量工作联系在一起时变得更加重要,当会计和财务工作被创造出来时,应该确保财务在不断变化的人类需求的条件下不间断地运作。在以经典金融为基础创建的算法没有考虑到人类行为的非理性时刻的情况下,行为工具成为防止在新的数字经济中运行的金融新机制崩溃的一种手段。本文的目的是研究行为金融学作为金融研究的一个重要领域的基本理论及其形成和发展的阶段,并论证其在现代条件下进一步发展的必要性。文章一致地揭示了行为金融学的经济本质和作用,以及行为经济学背景下企业主体有效互动的原则,这应该建立在信任、信息透明、利益一致、责任一致、符合道德标准、普惠金融和互惠互利的原则之上。分析了行为金融学作为现代金融研究独立方向的必要性。重点介绍了行为金融学形成和发展的基本理论和阶段。本文概述了确定和选择管理决策的标准。揭示了企业主体非理性决策的行为模型特征和影响其非理性决策的因素。强调了引发经济主体非理性行为的最常见影响。通过界定激励动机和心理因素在个人财务行为模式选择和投资决策中的作用,揭示了行为金融学对企业财务管理者决策影响的某些方面。在现代金融研究中,深入研究个人行为策略的必要性是基于模型和个人投资决策的。在现代金融研究中进一步研究个人行为策略的必要性是有根据的
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引用次数: 0
CONCEPTUAL BASIS OF POST-WAR TRANSFORMATIONS OF AGRICULTURE OF UKRAINE 战后乌克兰农业转型的概念基础
Pub Date : 2023-01-01 DOI: 10.31548/economics14(2).2023.113
O. Nechyporenko, V. Rossokha
Stable and efficient functioning of agriculture has gained priority importance in ensuring food independence of the country. However, the Russian military invasion and temporary occupation of part of the territory of Ukraine caused significant destructive consequences in the agricultural sphere. The purpose of the article is to analyze the state of agriculture during the war and outline the structural transformation during the post-war reconstruction period. The task is outlined by determining the amount of losses in the agricultural sector from Russian aggression and choosing the vector of transformational shifts in its post-war reconstruction and further development. The empirical base includes information from the Institute of Agrarian Economics, the Ministry of Agrarian Policy and Food of Ukraine, scientific and review publications. Theoretical and applied processing of information is based on tabular methods ‒ to build series of production dynamics and outline agricultural production management systems; methods of system analysis ‒ for comparative characteristics of the functioning of the individual and corporate sectors of agriculture, identifying the causes and consequences of the problematic situation in the industry; abstraction ‒ to highlight the most essential signs, properties and connections that characterize the development of the agricultural sector; substantiation and generalization ‒ to establish the regularities of the further development of agriculture. As a result of the study, it was established that the agricultural sector of Ukraine's economy suffered significant losses from hostilities. The advantages and disadvantages of the individual and corporate sectors of agriculture are substantiated. The advantages and disadvantages of the corporate sector or wholesale agrarian business in Ukraine are presented on the example of the functioning of agricultural holdings. The advantages of the individual sector in ensuring the domestic consumer market have been proven. The ways of post-war reconstruction of agriculture based on the principles of farming in accordance with the recommendations of the UN and the common agrarian policy of the European Union are substantiated.
农业的稳定和有效运作在确保该国粮食独立方面具有优先重要性。但是,俄罗斯的军事入侵和对乌克兰部分领土的暂时占领在农业领域造成了重大的破坏性后果。本文的目的是分析战争时期的农业状况,勾勒出战后重建时期的农业结构转型。这项任务的概述是确定俄罗斯侵略造成的农业部门损失的数量,并选择战后重建和进一步发展的转型转变的载体。实证基础包括来自农业经济研究所、乌克兰农业政策和食品部、科学和评论出版物的信息。理论和应用的信息处理是基于表格的方法-建立一系列的生产动态和概述农业生产管理系统;系统分析方法- -比较农业个人部门和企业部门的运作特点,查明工业中问题情况的原因和后果;抽象-突出农业部门发展特征的最基本标志、属性和联系;实体化与泛化——确立农业进一步发展的规律。研究结果表明,乌克兰经济的农业部门因敌对行动而遭受重大损失。农业个体和企业部门的优势和劣势得到了证实。企业部门或批发农业企业在乌克兰的优势和劣势,以农业控股的运作为例。个别部门在确保国内消费市场方面的优势已得到证实。根据联合国的建议和欧盟的共同农业政策,在农业原则的基础上,提出了战后农业重建的途径。
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引用次数: 0
SPECIFICATIONS OF INTERNATIONAL LEASING 国际租赁规范
Pub Date : 2023-01-01 DOI: 10.31548/economics14(2).2023.058
Oleksandr Tsiomalchuk, O. Kireitseva
The purpose of the publication is to analyze the specifics of international leasing through the study of the sectoral and sectoral specifics of leasing operations. This issue is especially relevant in the conditions of the current economic crisis caused by the full-scale war on the territory of Ukraine. To achieve the goal, general scientific methods were used: statistical and calculation-mathematical ‒ with the help of which all the necessary initial information for the analysis of the specifics of leasing operations was formed; analysis ‒ to assess its effectiveness using investment project effectiveness assessment indicators. Using the method of scientific generalization, the relevance of the topic in the conditions of the economic crisis was revealed. To form the basis of the research, first of all, the dynamics of the development of leasing in different countries was analyzed. The main results of the research, representing a scientific novelty, were: the developed mechanism for concluding and implementing a leasing agreement, analyzed the features of the state regulation of the leasing market of some leading countries of the world. Each country has its own national characteristics and differences in the implementation of leasing operations. International leasing relations at the same time include important elements of credit transactions, investment, rental and commercial activities, which are closely combined and interpenetrate with each other, forming a new organizational and legal form of business. International leasing can be considered a form of export-import of capital, since the reasons for capital migration are the reasons for the export and import of the leasing transaction. The practical significance of the obtained results is that the developed mechanism for concluding and implementing a leasing agreement can be used by both private enterprises and state institutions that conclude leasing agreements. In order to ensure the development of international leasing in Ukraine, it is necessary at the state level to support the development of leasing in general, to improve the current legislation in accordance with international leasing norms, to introduce investment tax benefits for the import of high-tech equipment.
该出版物的目的是通过研究租赁业务的部门和部门特点来分析国际租赁的特点。在乌克兰领土上的全面战争所造成的当前经济危机的情况下,这个问题尤其重要。为了实现这一目标,使用了一般的科学方法:统计和计算- -数学- -在这些方法的帮助下,形成了分析租赁业务具体情况所需的所有初步资料;分析——利用投资项目有效性评价指标来评价其有效性。运用科学概括的方法,揭示了本课题在经济危机条件下的相关性。为了形成研究的基础,首先分析了租赁在不同国家的发展动态。研究的主要成果有:建立了租赁协议的订立与执行机制,分析了世界主要国家租赁市场国家监管的特点,具有一定的科学新颖性。每个国家在实施租赁经营方面都有自己的民族特点和差异。国际租赁关系同时包含了信用交易、投资、租赁和商业活动等重要要素,它们紧密结合、相互渗透,形成了一种新的经营组织形式和法律形式。国际租赁可以被认为是一种资本的进出口形式,因为资本迁移的原因就是租赁交易进出口的原因。研究结果的现实意义在于,所开发的租赁协议签订与实施机制可供签订租赁协议的民营企业和国家事业单位使用。为了确保国际租赁在乌克兰的发展,有必要在国家层面总体上支持租赁的发展,按照国际租赁规范完善现行立法,为进口高科技设备引入投资税收优惠。
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引用次数: 0
ECONOMIC VALUE AND ECONOMIC ATTRACTIVENESS OF OATS IN THE CONTEXT OF THE DEVELOPMENT OF A NICHE PRODUCTION 燕麦在发展小生境生产的背景下的经济价值和经济吸引力
Pub Date : 2023-01-01 DOI: 10.31548/economics14(3).2023.045
ANATOLIY DIBROVA, LIUDMYLA STEPASYUK
The article reveals the economic value and economic attractiveness of oat production as one of the main niche grain crops. Considering the important role of oats, its advantages compared to other niche crops were outlined. It is substantiated that the economic attractiveness of its production is largely determined by its multifunctionality. The dynamics of oat production in Ukraine by category of farms was studied. The rating of oat production by regions of Ukraine was carried out, and the volume of its receipt at processing enterprises was considered. The dynamics of indicators of the economic efficiency of oat production in agricultural enterprises are analyzed and the prospects for the development of the production of niche grain crops are outlined. The authors prove that the use of niche crops in crop rotation allows to reduce the dominance of sunflower and rapeseed, the excessive cultivation of which greatly depletes the soil, and to diversify the existing grain-oil specialization of Ukrainian agriculture. The authors also reveal other advantages of growing niche crops (high profitability, diversification of production) and disadvantages (high cost of seed material and cultivation technologies, instability of demand for most niche crops, significant price fluctuations, uncertain amount of expected profit). It was established that an important feature of growing niche crops is the high resource intensity of their production. On the basis of the conducted research, we came to the conclusion that: oats are a high-value agricultural crop; oat grain production is potentially economically attractive; cultivation of niche grain crops is one of the most promising areas of development of small and medium-sized commodity producers, based on the fact that small farmers cannot compete with agricultural holdings in the production of traditional agricultural crops, so they should master the production of niche products; cultivation of niche crops will enable small enterprises to enter international markets and offer unique products.
本文揭示了燕麦作为主要生态位粮食作物之一的经济价值和经济吸引力。考虑到燕麦的重要作用,概述了燕麦相对于其他生态位作物的优势。事实证明,其生产的经济吸引力在很大程度上取决于其多功能性。按农场类别研究了乌克兰燕麦生产的动态。对乌克兰各地区的燕麦产量进行了评级,并考虑了加工企业的收货量。分析了农业企业燕麦生产经济效益指标的动态,展望了生态位粮食作物生产的发展前景。作者证明,在轮作中使用生态位作物可以减少向日葵和油菜籽的优势地位,因为过度种植会大大耗尽土壤,并使乌克兰农业现有的粮油专业化多样化。作者还揭示了种植生态位作物的其他优点(高盈利能力、生产多样化)和缺点(种子材料和栽培技术成本高、大多数生态位作物需求不稳定、价格波动大、预期利润不确定)。研究表明,生态位作物的一个重要特征是生产资源强度高。在此基础上,我们得出结论:燕麦是一种高价值的农作物;燕麦谷物生产具有潜在的经济吸引力;粮食生态位作物的种植是中小商品生产者最具发展前景的领域之一,基于小农在传统农作物的生产上无法与农业控股竞争,因此要掌握生态位产品的生产;种植利基作物将使小型企业能够进入国际市场并提供独特的产品。
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引用次数: 0
DEVELOPMENT OF THE MARKETING STRATEGY OF AGRICULTURAL SECTOR ENTERPRISES ON THE GRAIN MARKETS OF UKRAINE AND THE PEOPLE'S REPUBLIC OF CHINA 制定农业企业在乌克兰和中华人民共和国粮食市场的营销策略
Pub Date : 2023-01-01 DOI: 10.31548/economics14(1).2023.004
In Zhofan, O. Pashchenko, O. Zharikova
The article examines and substantiates the development of marketing strategies of agricultural sector enterprises on the grain markets of Ukraine and the People's Republic of China. In the grain economy of Ukraine, there is an increase in production volumes from 70.06 million tons in 2018 to 84 million tons in 2021, and this gave it the opportunity to become one of the powerful producers and exporters of grain crops in the world grain market. This was facilitated by: improvement of grain cultivation technologies, grain processing, drying and fumigation systems, creation of modern micro-irrigation systems, implementation of integrated plant protection and nutrition systems in response to climate change, constant improvement of elevator capacities, improvement of the grain storage system. The Chinese market is interesting for Ukrainian exporters. It is the most promising, both from the point of view of economic potential, and from the possibility of increasing the volume of domestic grain supply. After all, the People's Republic of China is a billion-dollar consumer market, taking into account world trade statistics, the main trading partner of many developed countries. This country is among the top ten economies in the world, ranks third in terms of absolute growth and is among the top five importers of domestic agricultural products. The issue of the development of the marketing strategy of agricultural enterprises was studied by prominent domestic and foreign scientists, including: A. Oliynyk, Yu. Turgelya, Yu. Sokolovska, O. Yerankin, R. Logosha, T. Marusei T., N. Murtazina and others. The formation of marketing strategies for increasing the competitiveness of enterprises was studied by: L. Balabanova, V. Gerasimchuk, O. Zozulyova, Yu. Ivanova, O. Kanishchenko, V. Kardash, N. Kudenko, A. Starostina, O. Tyshchenko and others. J. Bisena, R. Kumar, J. Beckman, J. Sheth, J. Zabel investigated the issues of agricultural marketing, electronic agricultural market, and state participation in ensuring the sustainable development of agricultural production. The main methods and information base of the research are: materials of periodicals, works of scientists, Internet sources, statistical information (FAOSTAT, Worldbank), obtaining information through an expert interview (in online format, using modern means of video communication), sample research respondents (30 real interviews, including 12 interviews from Ukraine and 18 from China), scientific and methodical literature. The research also used econometric and economic-statistical research methods (score method, SWOT analysis method, visualization methods, including the method of graphical data interpretation). All calculations provided in this study were carried out using Microsoft Excel spreadsheet software. The use of this software significantly increases the possibilities of practical application of the proposed strategies, since a significant number of farms do not have the opportunity to att
本文考察并实证了农业部门企业在乌克兰和中华人民共和国粮食市场上的营销策略的发展。在乌克兰的粮食经济中,产量从2018年的706万吨增加到2021年的8400万吨,这使其有机会成为世界粮食市场上强大的粮食生产国和出口国之一。这得益于:粮食种植技术、粮食加工、干燥和熏蒸系统的改进,现代微灌系统的建立,为应对气候变化而实施综合植物保护和营养系统,升降机容量的不断提高,粮食储存系统的改进。乌克兰出口商对中国市场很感兴趣。无论是从经济潜力的角度,还是从增加国内粮食供应量的可能性来看,这都是最有希望的。毕竟,考虑到世界贸易统计数据,中华人民共和国是一个价值数十亿美元的消费市场,是许多发达国家的主要贸易伙伴。中国经济总量居世界前十位,绝对增长率居世界第三,国内农产品进口居世界前五位。国内外著名科学家对农业企业营销战略的发展问题进行了研究,包括:A. Oliynyk, Yu。Turgelya,余。Sokolovska, O. Yerankin, R. Logosha, T. Marusei T., N. Murtazina等。L. Balabanova, V. Gerasimchuk, O. Zozulyova, Yu研究了提高企业竞争力的营销策略的形成。伊万诺娃、O. Kanishchenko、V. Kardash、N. Kudenko、A. Starostina、O. Tyshchenko等。J. Bisena, R. Kumar, J. Beckman, J. Sheth, J. Zabel研究了农业营销、农业电子市场和国家参与对农业生产可持续发展的影响。研究的主要方法和信息基础是:期刊资料、科学家著作、互联网资源、统计信息(FAOSTAT、世界银行)、通过专家访谈(在线格式,使用现代视频通信手段)获取信息、抽样调查受访者(30个真实访谈,其中乌克兰访谈12个,中国访谈18个)、科学和方法文献。本研究还运用了计量经济学和经济统计学的研究方法(计分法、SWOT分析法、可视化方法,包括图形数据解释法)。本研究中提供的所有计算均使用Microsoft Excel电子表格软件进行。该软件的使用大大增加了实际应用所提出的战略的可能性,因为相当多的农场没有机会吸引全职营销人员和购买专门的软件,而微软Excel电子表格是处理表格信息的最广泛的工具之一。本研究的目的是研究乌克兰和中华人民共和国粮食市场上农业部门企业营销战略形成的特殊性。通过对科学任务的一致解决,实现这一目标是可能的:通过对理论来源的分析,将以前的研究经验系统化;制定方法学研究设计;确定信息库,选择合适的工具;对中华人民共和国和乌克兰粮食市场的农业部门企业范例进行审批研究;在所研究的市场中,发展农业企业营销策略的基本变体。最近,全球经济国家间的贸易有所增加,这增加了企业的盈利能力,满足了消费者对必要商品和服务的需求。毕竟,国际贸易有助于各国的经济发展,通过加入全球供应链,扩大了它们在更大的外国市场上创造和创造附加值的机会。粮食经济是乌克兰国民经济中最具战略意义和效益的一个部门。粮食及其加工产品始终是流动性的,是国家粮食安全的基础,这大大增加了生产者在全球粮食灾害威胁下有效营销策略的重要性。乌克兰出口商对中国市场很感兴趣。无论是从经济潜力的角度,还是从增加国内粮食供应量的可能性来看,这都是最有希望的。中国是一个价值数十亿美元的消费市场。 农业部门企业在乌克兰和中华人民共和国粮食市场上的营销战略是通过制定和实施一项复杂的多阶段研究项目实现的,该项目结合了定量和定性方法。在计量经济学和经济统计研究方法的基础上,建立了乌克兰和中华人民共和国粮食生产动态的数学模型,而每个系列的近似信度值表明所获得的模型具有很高的对应性。考虑到统计数据中没有体现的较强的负面因素对乌克兰农业的影响,为了考虑到外部环境的最新挑战,采用专家访谈法进行差异化SWOT分析,评估乌克兰粮食产业的主要威胁与机遇、优势与劣势。分析结果表明,根据分析结果,以下战略应被认为是现代乌克兰现实中最可接受的战略:合作战略,这将使企业能够更有效地解决在其影响范围内的问题;成本最小化策略或生存策略,其目的是保持现有的生产潜力,直到更有利的商业条件;基于粮食生产向更安全的中西部地区转移的地理战略多元化然而,如果没有额外的国家计划使粮食产业多样化,后一种策略对农场来说是不可能的。根据对我国粮食市场专家的调查结果,确定2022年11 - 12月发生的新冠肺炎大流行疫情对粮食市场经济没有产生重大影响,因此,均衡发展营销战略和智能营销战略是中国农业企业最有希望通过实施现代数字创新获得额外收益的战略
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引用次数: 0
INSTRUMENTATION OF REGULATION IN THE ASPECT OF SNAIL BREEDING IN SPAIN AND ITS IMPACT ON THE COUNTRY’S ECONOMY 西班牙蜗牛养殖方面的监管工具及其对该国经济的影响
Pub Date : 2023-01-01 DOI: 10.31548/economics14(1).2023.006
A. Yatsun
The paper explores the current state of snail farming in Spain, which includes production technologies, markets and the economic impact of the snail business. It includes an in-depth analysis of the methods used to optimize snail production as well as the challenges, and clarifies the issues faced by snail farmers such as feed costs, regulations and competition. The article discusses the competitors in snail farms and products in Spain, and highlights the ways in which Snail Paradise Farm is using to combat the competition. This study dives into the world of snail farming in Spain and explores its potential as a rapidly growing industry. We examine various aspects of the industry, including the marketing and advertising techniques businesses use to promote snail products to the market and an analysis of government support. We also look at the economic and environmental benefits of the snail industry in Spain and areas for further research and innovative development. This study also provides a case study of a successful snail farming business - Snail Paradise - and explores the different methods used by farmers to promote their products and stand out from the competition. In addition, we analyze the different methods used to reduce feed costs, increase production efficiency and overcome common challenges faced by snail farmers. Our research also explores the various regulations and legislation that ensure the safety, quality and compliance of snail farming methods. We also look at the role of marketing and business promotion in the success of snail farming in Spain. Despite the significant potential of the snail industry in Spain, there are challenges that need to be addressed, including standardization, low demand and competition. But, with proper investment and support, the snail farming industry can become an important source of income for Spanish farms and businesses, as well as provide jobs and contribute to the national economy. Unfortunately, low demand and competition are serious challenges for the industry, which requires marketing and advertising measures. However, proper standardization and product quality assurance can help increase demand for snail products and ensure their positioning in the market. The study includes an analysis of not only snail farming methods, but also their processing and use in the food and medical industries. The paper concludes with an overview of the potential economic and environmental benefits of the snail industry in Spain and areas for further research and innovation. This can serve as a basis for the development of new areas of snail cultivation and utilization, which has the potential to contribute to the creation of new jobs and the development of innovative technologies. To summarize, this study has great potential for the development of the snail farming industry in.
本文探讨了西班牙蜗牛养殖的现状,包括生产技术、市场和蜗牛业务的经济影响。它包括对用于优化蜗牛生产的方法以及面临的挑战的深入分析,并澄清了蜗牛养殖户面临的问题,如饲料成本、法规和竞争。本文讨论了西班牙蜗牛养殖场和产品的竞争对手,并重点介绍了蜗牛天堂农场用来对抗竞争的方法。这项研究深入到西班牙蜗牛养殖的世界,并探索其作为一个快速增长的产业的潜力。我们研究了这个行业的各个方面,包括企业用来向市场推销蜗牛产品的营销和广告技术,以及对政府支持的分析。我们还研究了西班牙蜗牛产业的经济和环境效益,以及进一步研究和创新发展的领域。本研究还提供了一个成功的蜗牛养殖企业-蜗牛天堂的案例研究,并探讨了农民使用的不同方法来推广他们的产品并在竞争中脱颖而出。此外,我们还分析了用于降低饲料成本、提高生产效率和克服蜗牛养殖户面临的共同挑战的不同方法。我们的研究还探讨了各种法规和立法,以确保蜗牛养殖方法的安全性,质量和合规性。我们还研究了市场营销和商业推广在西班牙蜗牛养殖成功中的作用。尽管西班牙的蜗牛产业潜力巨大,但仍存在一些需要解决的挑战,包括标准化、低需求和竞争。但是,在适当的投资和支持下,蜗牛养殖业可以成为西班牙农场和企业的重要收入来源,并提供就业机会,为国民经济做出贡献。不幸的是,低需求和竞争是该行业面临的严峻挑战,这需要营销和广告措施。然而,适当的标准化和产品质量保证有助于增加蜗牛产品的需求,并确保其在市场上的定位。这项研究不仅分析了蜗牛养殖方法,还分析了它们在食品和医疗行业中的加工和使用。本文最后概述了西班牙蜗牛产业的潜在经济和环境效益,以及进一步研究和创新的领域。这可以作为开发新的蜗牛养殖和利用领域的基础,这有可能有助于创造新的就业机会和开发创新技术。综上所述,本研究对我国蜗牛养殖业的发展具有很大的潜力。
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引用次数: 0
DEVELOPMENT OF ENTREPRENEURSHIP IN THE FIELD OF GREEN TOURISM 发展绿色旅游领域的创业精神
Pub Date : 2023-01-01 DOI: 10.31548/economics14(2).2023.087
S. Mosiiuk, Wolodymyr Mosiiuk, Hanna Solodukha
The problem of tourism development in Ukraine is becoming a problem along with raising the standard of living of the rural population. Rural green tourism involves the development of entrepreneurial activities in this field and provides an opportunity for local residents to improve their well-being. The study of prospects for the development of green tourism is relevant today. This article analyzes and substantiates the development of tourism business in Ukraine as a priority component of the state's economic development, highlights the state and prospects of entrepreneurial activity in the countryside, gives recommendations on the prospects for the development of entrepreneurship in the field of green tourism. In the post-war period, the state should resume support for the tourism industry in the development of green tourism. Unfortunately, now we can talk about the central and western parts of Ukraine. Country estates will play their mission to the full extent for a long time to come. And this type of entrepreneurial activity will have many functions, such as recreational, medical, or perhaps there will be a need in the market to provide new services that have not yet been in demand. So, having analyzed the state and prospects for the development of the hospitality industry in Ukraine, namely green tourism, it is worth noting that this direction of activity in the countryside has many positive aspects, starting from the solution of socio-economic problems in rural areas and ending with issues of the development of the state economy.
随着农村人口生活水平的提高,乌克兰的旅游发展问题正在成为一个问题。乡村绿色旅游涉及到该领域的创业活动的发展,并为当地居民提供了改善其福祉的机会。研究绿色旅游的发展前景具有现实意义。本文对乌克兰旅游业的发展作为国家经济发展的优先组成部分进行了分析和实证,重点介绍了农村创业活动的现状和前景,并对绿色旅游领域的创业发展前景提出了建议。在战后时期,国家应该恢复对旅游业的支持,发展绿色旅游。不幸的是,现在我们可以谈谈乌克兰的中部和西部地区。在未来很长一段时间内,乡村庄园将充分发挥其使命。这种类型的创业活动将具有许多功能,例如娱乐,医疗,或者可能会有市场需要提供尚未被需求的新服务。因此,在分析了乌克兰酒店业发展的现状和前景后,即绿色旅游,值得注意的是,农村活动的这一方向有许多积极的方面,从解决农村地区的社会经济问题开始,以国家经济发展的问题结束。
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引用次数: 0
VIRTUAL ASSETS - KNOWLEDGE OF THE ESSENCE, ACCOUNTING, ANALYTICAL EVALUATION 虚拟资产-知识的本质,会计,分析评价
Pub Date : 2023-01-01 DOI: 10.31548/economics14(1).2023.003
Vasyl Savchuk, Tetayna Sobchenko, V. Boychenko
The purpose of the article is to learn the essence of virtual assets, their accounting display and analytical evaluation of operations with them, the variety of which depends on the functions they perform and the defined purposes of their use. A virtual asset exists in digital form. The ability of these assets to circulate means the possibility of their transfer or transfer in the same form. In addition to purely technological restrictions on the circulation of virtual assets, there must be legal restrictions aimed at regulating public legal relations regarding such virtual assets, both from the standpoint of public and private law. The law of Ukraine provides that they, as intangible assets, can perform the following basic functions: be the object of civil rights, have value and be expressed as a set of data in electronic form, and business entities determine, within the limits of these functions, the purposes of their use, which are the subject of accounting display and analytical evaluation of operations related to their circulation. In virtual currency, the nature of modern money can be observed - it is not material, but absolutely conditional, based on the accounting mechanism of settlement obligations recognized by all participants. It is noted that the transition from the term "currency" to the term "asset" is associated with technological evolution and the use of virtual assets for the purpose of attracting investments. property/non-property rights to possession, disposal and their use. Virtual assets and related services have the potential to drive financial innovation and efficiency, but their distinctive features also create new opportunities for corrupt individuals, financial terrorists and other criminals to launder their proceeds or finance their illegal activities. The possibility of using virtual things is expressed in the use of its useful properties. Virtual assets have many potential advantages, but require a systematic approach to regulating and monitoring their circulation. In modern economic conditions, attention has been paid to virtual assets, which are becoming an indicator of economic growth, capable of providing a business entity with significant economic benefits and at the same time may expose it to risks associated with investing in them, which may negatively affect the expected financial result. The specificity of the activity of the agricultural sector requires a comprehensive study of accounting and analytical support for the management of virtual assets as a tool for financing their activities. Natural questions arise regarding the understanding of the economic essence of virtual assets, their characteristics, classification, assessment for their accounting and analytical display, the solution of which will create the basis for the formation of complete and reliable information for making management decisions at the tactical and strategic levels. Therefore, the accounting of virtual assets acquires great importan
本文的目的是了解虚拟资产的本质,其会计表现和与之相关的业务分析评价,其多样性取决于它们所执行的功能和确定的使用目的。虚拟资产以数字形式存在。这些资产的流通能力是指其转让或以相同形式转让的可能性。除了对虚拟资产的流通进行纯粹的技术限制外,还必须从公法和私法的角度对虚拟资产的公共法律关系进行法律限制。乌克兰法律规定,作为无形资产,它们可以执行以下基本功能:作为公民权利的对象,具有价值并以电子形式表示为一组数据,商业实体在这些功能的范围内确定其使用目的,这些目的是与其流通相关的会计显示和分析评估业务的主题。在虚拟货币中,可以观察到现代货币的本质——它不是物质的,而是绝对有条件的,基于所有参与者认可的结算义务的会计机制。值得注意的是,从“货币”一词到“资产”一词的过渡与技术发展和为吸引投资而使用虚拟资产有关。占有、处置和使用的财产/非财产权利。虚拟资产和相关服务具有推动金融创新和提高效率的潜力,但其独特的特点也为腐败个人、金融恐怖分子和其他犯罪分子洗钱或资助非法活动创造了新的机会。虚拟事物使用的可能性表现在对其有用属性的使用上。虚拟资产有许多潜在的优势,但需要一个系统的方法来调节和监测其流通。在现代经济条件下,虚拟资产已经受到关注,它正在成为经济增长的一个指标,能够为企业实体提供显着的经济效益,同时可能使其面临与投资相关的风险,这可能会对预期的财务结果产生负面影响。农业部门活动的特殊性要求对虚拟资产管理的会计和分析支助进行全面研究,以作为其活动筹资的工具。关于虚拟资产的经济本质,其特征,分类,会计评估和分析显示的理解自然会产生问题,这些问题的解决将为形成完整和可靠的信息奠定基础,以便在战术和战略层面做出管理决策。因此,虚拟资产的会计核算具有重要意义,因为它是形成有效管理决策的高质量信息支持的来源
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引用次数: 1
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Bioekonomika ta agrarnii biznes
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