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A theoretical basis of startups development in the innovation space of the state 国家创新空间中创业公司发展的理论基础
Pub Date : 2021-03-03 DOI: 10.31548/bioeconomy2020.03.098
O. Sova, A. Ganotska
The authors emphasize the acute relevance of the topic of startup development because the high speed of information exchange causes changes in the field of innovation. A startup is defined as the process of introducing a newly created enterprise to the market in a short time with an innovative project at a minimal cost. The essence and characteristic features of a startup are given. The scheme of interaction of the entrepreneur-manager of the business project with the potential consumer of services is presented. The classification and description of startup development stages (pre-seed stage, seed stage, startup stage, growth stage, expansion stage, exit stage) are demonstrated. It is emphasized that the successful creation and development of a startup requires a favorable environment at each stage of development of the newly created business entity. The article substantiates the need to reveal the innovative potential of startups, in particular the involvement of highly qualified human resources, the creation of appropriate infrastructure and startup ecosystems. Ukraine’s place in the ranking of innovation of the world’s economies is assessed. An important achievement is the twenty-seventh place of Ukraine in the overall ranking of “knowledge and research results”. Features of the theory of startup management in the domestic sphere of education are considered. An example of the most famous program to support innovations and startups at universities in Ukraine is given. The article analyzes the information on the state funding of innovation and technology transfer activities during 2016–2018. The priority directions of innovation activity under the budget financing of innovations and technology transfer in Ukraine are defined. The authors identify the current problems associated with the functioning of startups, outlines ways to overcome these problems. The development of the innovative business environment, startups, traditional business in Ukraine stimulates scientific and technological progress, promotes the introduction of the latest world achievements, so it is necessary to develop this area of activity.
作者强调创业发展这一主题的迫切相关性,因为信息交流的高速会导致创新领域的变化。创业是指在短时间内以最低成本将新创建的企业引入市场的过程。介绍了创业公司的本质和特点。提出了商业项目的企业家-经理与潜在服务消费者的互动方案。论证了创业发展阶段(种子前期、种子期、创业期、生长期、扩展期、退出期)的分类和描述。强调创业公司的成功创建和发展需要在新创建的商业实体的每个发展阶段都有一个有利的环境。这篇文章证实了揭示创业公司创新潜力的必要性,特别是高素质人力资源的参与、适当的基础设施和创业生态系统的创建。评估了乌克兰在世界经济创新排名中的地位。一项重要成就是乌克兰在“知识和研究成果”总排名中排名第二十七。论述了创业管理理论在国内教育领域的特点。举了一个支持乌克兰大学创新和创业的最著名项目的例子。文章分析了2016-2018年国家对创新和技术转让活动的资助信息。确定了乌克兰创新和技术转让预算融资下创新活动的优先方向。作者确定了当前与初创公司运作相关的问题,并概述了克服这些问题的方法。乌克兰创新商业环境、创业公司和传统商业的发展刺激了科技进步,促进了世界最新成就的引进,因此有必要发展这一领域的活动。
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引用次数: 0
Institutional bases for interaction between agricultural advisory services and almagamated hromadas 农业咨询服务机构和汇编机构之间相互作用的体制基础
Pub Date : 2021-03-03 DOI: 10.31548/bioeconomy2020.03.046
R. Korinets, Y. Bakun
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.
本文致力于研究农业咨询服务与合并组织(AH)相互作用的制度基础。本文的目的是概括农业咨询服务与农协合作的制度框架。确定了国家对农业咨询服务监管的制度组成部分。并确定了中央行政机关解决这些问题的主要主体。问卷调查的结果,以确定各方面的态度,社区领导的解决他们的问题和互惠与咨询服务提出。确定了三组AH实际问题。在制度规定实现的背景下,对这些问题的解决进行了有序的咨询服务。介绍了准备参加农业咨询活动经费筹措的自治机构的研究结果。建立了农村农村农业咨询体系建设的优先任务解决顺序。优先任务包括:1)建立咨询服务与卫生保健之间的系统通信;2)制定机制(模式),使当地社区参与农业咨询活动。农村社区可以在与农业咨询合作的基础上获得不同类型的国家支持。乌克兰经济、贸易和农业发展部似乎应该着手制订国家在咨询领域鼓励社区合作的机制。已经确定了将农业咨询系统与卫生保健系统结合起来的优先措施。它与协调行政当局、自治社区和农业咨询对象之间的信息交流活动有关。这是一种客观的需要,并将使其获得协同效应:提高农村混合农村独立解决自身问题的能力,提高农村人口的生活水平。一个极为相关的专题是开展发展卫生保健咨询服务的试点项目,包括利用城市间合作机制。国际技术援助项目应更积极地参与这项工作。最后总结了进一步研究的前景,阐述了咨询服务的对象同人道主义事务部领导在解决现有问题方面进行合作的具体机制。
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引用次数: 0
Economic aspects of land use in the Kyiv and suburban areas 基辅和郊区土地使用的经济方面
Pub Date : 2021-03-03 DOI: 10.31548/bioeconomy2020.03.077
V. Nazarenko
In the article, the author has focused on analyzing the current state of land use by types of enterprises’ economic activity, regional economic and financial data to propose a new robust model for cost-effective land use planning for commercial and non-commercial enterprises. The research results can serve as an important material for the decision-making process on how to develop the land and the city areas in the context of new global economic development. It provides extensive overview of existing land use trends for Kyiv city based on analytical data and scientific assumptions. The author believes that this research will be beneficial for government organizations, local government authorities, international organizations, private institutions, and researchers. The goal of the research paper is to build a solid scientific model based on a general understanding of underlying economic challenges of efficient land use considering past data, short-term and long-term planning. The paper has an overview of city planning documentation and city statistical data in the context of real estate, urban population, economic data, including research of real estate and currency exchange rate data to median salary in Kyiv starting from the 2000s. It is important not to put too much focus on the existing models and systems, as they rely too much on the assumptions and complicated calculations that are hard to make use of in real-world planning. Instead, we build our research on real-world data and developed a forecast for the size of investment in land use, average real estate prices for the next 5 years. The paper noted an existing problem of inconsistency of the existing norms and regulations in Ukraine concerning rational and effective land use and planning, especially for local authorities and commercial organizations. The author substantiates why the economy in the context of urbanization needs a new look. The paper uses the planning of Kyiv city. It is a suitable example of a developing city, so the proposed model can be developed based on the city’s economic and land use data. This research can help solve the existing problems of urbanization in Ukraine and have a positive impact on the economic development of the city and the region.
在本文中,作者重点分析了企业经济活动类型、区域经济和金融数据的土地利用现状,提出了一个新的稳健的商业和非商业企业土地利用成本效益规划模型。研究结果可为新的全球经济发展背景下的土地和城市开发决策提供重要依据。它根据分析数据和科学假设,广泛概述了基辅市现有的土地利用趋势。笔者认为,本研究对政府机构、地方政府、国际组织、民间机构和研究人员都将是有益的。该研究论文的目标是建立一个坚实的科学模型,该模型基于对有效土地利用的潜在经济挑战的一般理解,考虑到过去的数据、短期和长期规划。本文概述了房地产、城市人口、经济数据背景下的城市规划文件和城市统计数据,包括自2000年代以来基辅房地产和货币汇率数据对工资中位数的研究。重要的是不要过于关注现有的模型和系统,因为它们过于依赖于假设和复杂的计算,而这些很难在现实世界的规划中使用。相反,我们的研究建立在真实世界的数据上,并对土地使用的投资规模、未来5年的平均房地产价格进行了预测。该文件指出,目前存在的一个问题是,乌克兰关于合理和有效的土地使用和规划,特别是地方当局和商业组织的现行规范和条例不一致。作者论证了为什么城市化背景下的经济需要一个新的视角。本文采用了基辅市的规划。这是一个适合发展中城市的例子,因此可以根据城市的经济和土地利用数据开发所提出的模型。本研究有助于解决乌克兰城市化存在的问题,对城市和地区的经济发展产生积极影响。
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引用次数: 0
Analysis of integration processes of banking institutions and insurance companies in Ukraine 乌克兰银行机构与保险公司整合过程分析
Pub Date : 2021-03-03 DOI: 10.31548/bioeconomy2020.03.069
R. Mamchur, Y. Tkachenko
The processes of globalization, technology improvement and increasing competition put banks and insurance companies in need of increasing and changing the range of their services. The requirement to increase the level of profitability of their own activities stimulates the integration processes of banks and insurance companies and is one of the options to increase the supply of financial assets and increase demand for them. Was determined that when considering the integration processes between banks and insurance companies, it is important to study such areas of cooperation as the joint formation and use of financial resources, the creation of joint financial products and the conduct of joint marketing policy. During the analysis was proved, that bank deposits occupy the largest share among all other financial instruments and, as a result, provide insurers with the largest share of financial income, and investing in the capital of insurance companies remains a priority source of credit and investment resources for banks. The article proves that in Ukraine the most promising in the functioning of banks and insurance companies is a form of cooperation such as banсassurance, as the population has a greater demand for banking products and trusts more banks than insurance companies do. This concept of cooperation will lead to a synergistic effect, i.e. the demand for the purchase of one product (banking) will facilitate the purchase of another (insurance), which is the main purpose of bancassurance. The study identified the main benefits of cooperation between banks and insurance companies, including increased service because of a combination of banking and insurance products, providing non-traditional banking services, creating sources of additional income, reducing the cost of certain insurance services.
全球化进程、技术进步和日益激烈的竞争使银行和保险公司需要增加和改变其服务范围。提高自身活动盈利水平的要求刺激了银行和保险公司的整合过程,是增加金融资产供给和增加金融资产需求的选择之一。确定在考虑银行和保险公司之间的整合过程时,重要的是研究诸如共同组建和使用金融资源、创建联合金融产品和实施联合营销政策等合作领域。在分析过程中证明,银行存款在所有其他金融工具中所占的份额最大,因此为保险公司提供了最大份额的金融收入,投资保险公司的资金仍然是银行信贷和投资资源的优先来源。本文证明,在乌克兰,银行和保险公司最有希望的运作方式是银行保险等合作形式,因为人口对银行产品的需求更大,而且比保险公司更信任银行。这种合作理念会产生协同效应,即购买一种产品(银行)的需求会促进购买另一种产品(保险),这是银行保险的主要目的。该研究确定了银行和保险公司之间合作的主要好处,包括由于银行和保险产品的结合而增加服务,提供非传统银行服务,创造额外收入来源,降低某些保险服务的成本。
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引用次数: 0
Conceptual bases of investment support of organic production development in agricultural enterprises 农业企业有机生产发展投资支持的概念基础
Pub Date : 2021-03-03 DOI: 10.31548/bioeconomy2020.03.118
H. Kharchenko, O. Mazur
he article substantiates and analyzes the main approaches to the interpretation of economic categories “investment support” and “investment support for development”. Peculiarities of investment support for domestic enterprises engaged in the production of organic products are analyzed in the article. The necessity and prospects for the development of organic production of agri-food products as an innovative direction of agrarian business are substantiated. It has been proven that the investment support of organic agricultural enterprises involves systematic management and includes several interrelated components. The expediency of determining the sources and volumes of investment resources that can be attracted by the enterprise for the production of organic products is substantiated; priority areas for the development of effective methods of using investment resources have been identified. The main types of investments aimed at the production of organic products are identified. Theoretical and practical aspects of organic production in Ukraine are considered. The main indicators of organic production by domestic producers are analyzed. The main types of organic products in Ukraine, the total number of certified enterprises, and the area involved in the production of organic products are identified. The main ecological, economic, and social advantages of organic production are described. The main factors hindering the attraction of investments in the development of organic production are investigated. The system of financial, economic, organizational, social, and legal measures that will ensure the formation of a system of investment support for the development of agricultural enterprises engaged in the production of organic products were offered.
文章对“投资支持”和“投资支持发展”这两个经济范畴的主要解释方法进行了实证分析。分析了国内有机产品生产企业投资支持的特点。论证了农产品有机生产作为农业经营创新方向发展的必要性和前景。实践证明,有机农业企业的投资支持涉及到系统管理,包括几个相互关联的组成部分。确定企业生产有机产品可吸引的投资资源来源和数量的便捷性得到证实;已经确定了发展利用投资资源的有效方法的优先领域。确定了旨在生产有机产品的主要投资类型。考虑了乌克兰有机生产的理论和实践方面。分析了国内生产者有机生产的主要指标。确定了乌克兰有机产品的主要类型,获得认证的企业总数以及涉及有机产品生产的区域。阐述了有机生产的主要生态、经济和社会优势。研究了阻碍有机生产发展吸引投资的主要因素。提出了从财政、经济、组织、社会和法律等方面保障农业企业发展投资支持体系形成的措施。
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引用次数: 1
IMPLEMENTATION OF TAX INNOVATIONS FOR UKRAINIAN STARTUPS 为乌克兰初创企业实施税收创新
Pub Date : 2021-01-01 DOI: 10.31548/bioeconomy2021.03-04.090
Oksana Haniailo, Victoria Karasiuk
In recent decades one of the forms of small innovative entrepreneurship has become more widespread in the world – a startup. In order to stimulate the development of this industry, one of the priority areas of reforms is to create favorable tax conditions for startups. Сreating such conditions will be a direct way to attract investment in the national economy, both foreign and domestic. Such conditions will also contribute to the growth of gross domestic product and living standards of the population of a country. Startups today are developing small businesses in different countries. Large companies grow from them with potential for the future and competing products at the global level. Foreign experience shows that the application of simplified tax regimes is an important component in improving ecosystems for startups in any country. Ukraine has developed and implemented until 2030 the Strategy for the development of innovation, where startups are considered a structural part of the national innovation ecosystem. Within the framework of this Strategy was created a special legal and tax regime Diia City for IT companies and startups. That is why studying issues related to the conditions for the creation and operation of startups, their taxation, choosing a system that will reduce the tax burden, are relevant for the development of all innovative entrepreneurship. The article investigates acting taxation systems for startups in Ukraine and problems that arise in the application of the general and simplified taxation system and the new for Ukraine tax regime Diia City. The authors consider the key issues concerning the selection criteria for startups in the tax system which will allow them to reduce the tax burden. The article identifies a list of issues that need government support to improve the innovation ecosystem for startups in Ukraine.
近几十年来,小型创新创业的一种形式在世界上变得越来越普遍——创业。为了刺激这一行业的发展,改革的重点领域之一是为创业公司创造有利的税收条件。Сreating这样的条件将是吸引国内外对国民经济投资的直接途径。这种条件也将有助于国内生产总值的增长和一个国家人口的生活水平。今天的创业公司正在不同的国家发展小型企业。大公司从他们那里成长起来,拥有未来的潜力和在全球范围内竞争的产品。国外经验表明,在任何国家,简化税收制度的应用都是改善初创企业生态系统的重要组成部分。乌克兰已经制定并实施了到2030年的创新发展战略,其中创业公司被视为国家创新生态系统的结构性组成部分。在这一战略的框架内,Diia市为IT公司和初创企业创建了一个特殊的法律和税收制度。因此,研究创业企业的创建和运营条件、税收问题,选择一种减轻税负的制度,对所有创新创业的发展都具有重要意义。本文研究了乌克兰创业公司的代理税收制度,以及在应用一般和简化的税收制度和新的乌克兰税收制度中出现的问题。作者考虑了税收系统中创业公司选择标准的关键问题,这将使他们能够减轻税收负担。本文列出了一系列需要政府支持的问题,以改善乌克兰初创企业的创新生态系统。
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引用次数: 0
METHODOLOGICAL TECHNIQUES TO CONTROL IN LINE WITH THE LABOR LEGISLATION INNOVATIONS 方法上的技术控制符合劳动立法的创新
Pub Date : 2021-01-01 DOI: 10.31548/bioeconomy2021.03-04.070
Yevheniia Kaliuha, Oleksandr Kalyuga
In Ukraine the Labor Code (adopted in 1971) is currently in force, the content of which does not comply with the social and political requirements of the country as well as the international cooperation directions. Subsequently, 95 clarifications, additions and amendments have been made and Labor Code Draft has been developed. The article is devoted to applying control techniques, whose implementation is based on the Labor Code Draft innovations in line with scientifically developed and proven in practice, approaches to national and international standards. In the course of the study, two groups of methodological techniques (both generally scientific and own) have been proposed, with relevant examples of remuneration. The composition of methodological techniques is determined by generally scientific methods, such as analysis and synthesis, induction and deduction, analogy and modeling, abstraction and concretization, systems analysis, functional cost analysis. Own-organoleptic technique (inventory, control measurements of work performed, sample and continuous observations, technological and chemical‒technological control, examinations, official investigation, experiment); computational–analytical technique (economic analysis, statistical calculations, economic‒mathematical methods), documentary technique (information modeling, document research, in–house inspections, normative and legal regulation), generalization and implementation of control outcomes (documentation of intermediate control outcomes, analytical grouping, investigative and legal justification, systematic grouping, decision-making and control over their implementation) have been studied. Both characteristics and application of the control methodological techniques in line with the labor legislation innovations are illustrated by statistical figures of financial and economic activities in Ukraine, in particular the composition of the Labor Code Draft; innovations of the labor legislation draft, the unemployment rate in Ukraine over the last four years; types of employment contracts; advantages and disadvantages of remote work, etc. The application of the whole range of techniques for controlling wages should be used due to the Labor Code adoption, which is extremely important to provide its effectiveness, as their rational combination contributes to the reliable calculation, maintenance and payment of wages, increasing welfare as each employee, the enterprise and the country in general.
乌克兰现行的《劳动法》(1971年通过),其内容不符合乌克兰的社会和政治要求,也不符合国际合作方向。随后,进行了95项澄清、补充和修订,并制定了《劳动法草案》。本文致力于应用控制技术,其实施是基于劳动法草案的创新,符合科学发展和实践证明,方法与国家和国际标准。在研究过程中,提出了两组方法技术(通常是科学的和自己的),并附有有关报酬的例子。方法论技术的构成是由一般科学的方法决定的,如分析与综合、归纳与演绎、类比与建模、抽象与具体化、系统分析、功能成本分析等。自己的感官技术(清单、已完成工作的控制测量、抽样和连续观察、技术和化学技术控制、检查、正式调查、实验);研究了计算分析技术(经济分析、统计计算、经济数学方法)、文献技术(信息建模、文献研究、内部检查、规范和法律法规)、控制结果的概括和实施(中间控制结果的记录、分析分组、调查和法律论证、系统分组、决策和实施控制)。乌克兰金融和经济活动的统计数字,特别是《劳动法草案》的构成,说明了符合劳工立法创新的控制方法技术的特点和应用;劳动立法草案的创新,乌克兰过去四年的失业率;劳动合同的种类;由于《劳动法》的采用,应采用各种控制工资的技术,这对提高其有效性至关重要,因为它们的合理组合有助于可靠地计算、维持和支付工资,增加每个员工、企业和国家的福利。
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引用次数: 0
INEQUALITY IN THE HOUSEHOLD INCOME DISTRIBUTION IN UKRAINE 乌克兰家庭收入分配的不平等
Pub Date : 2021-01-01 DOI: 10.31548/bioeconomy2021.03-04.013
O. Pashchenko, O. Zharikova
Currently Ukrainian economy is characterized by an unstable situation caused by the political and economic situation in the country, as well as a by the pandemic, which led to irregularity in the population income distribution, which further affected consumption and its volume. The article examines irregularity in the distribution of household’s incomes. The research analysis reveals that there have been positive changes in the structure of cumulative income of urban and rural households in Ukraine recently. To put it more precisely, there is an increase in the share of wages, transfer payments in the form of benefits and subsidies and income from business activities along with the specific natural incomes and pensions decrease. However, factual statistical information contradicts the realities of our lives. Their structure in 2020 was analyzed and the share of wages in the household incomes formation is calculated. Indicators of socio–economic irregularity (Lorentz curve, Gini coefficient, decile coefficient) were studied. Compared to the developed world countries, the general level of Ukrainians’ income remains low. The main part of Ukrainian citizens’ income is spent on consumption since they have no opportunity to save. Recently, there has been a decrease in the book income from hired labor, and, therefore, most households conceal their income, which affects living standards and reduces revenues to the state budget. The dynamics of income and expenditure of urban and rural households in 2020 was also analyzed. It was found out that the vast majority of urban and rural households in the country spend their income on consumption and they have no ability to save. The main ways to reduce income inequality are indicated, namely: ending the war in the east of the country; increasing the tax burden for big business and the wealthiest sections of the population; deprivation of the oligarchs’ influence on the government, increase in wages; reducing unemployment; employment growth; reducing the level of corruption; development of small and medium business, creating equal opportunities for all sections of the population in education and health care.
目前,乌克兰经济的特点是国内政治和经济形势以及大流行病造成的不稳定局势,这导致人口收入分配不正常,进一步影响了消费及其数量。这篇文章研究了家庭收入分配的不规律。研究分析表明,近年来乌克兰城乡家庭累计收入结构出现了积极变化。更准确地说,工资、福利和补贴形式的转移支付和商业活动收入的份额增加,而具体的自然收入和养老金减少。然而,事实统计信息与我们的生活现实相矛盾。分析了其2020年的结构,并计算了工资在家庭收入构成中的份额。研究了社会经济不规律性指标(洛伦兹曲线、基尼系数、十分位数系数)。与发达国家相比,乌克兰人的总体收入水平仍然很低。乌克兰公民收入的主要部分用于消费,因为他们没有机会储蓄。最近,雇佣劳动的账面收入有所减少,因此,大多数家庭隐瞒了他们的收入,这影响了生活水平,减少了国家预算的收入。并对2020年城乡居民家庭收支动态进行了分析。调查发现,我国绝大多数城乡家庭把收入用于消费,没有储蓄能力。指出了减少收入不平等的主要途径,即:结束东部地区的战争;增加大企业和最富有人群的税收负担;剥夺寡头对政府的影响力,提高工资;减少失业;就业增长;降低腐败程度;发展中小企业,为各阶层人口在教育和保健方面创造平等机会。
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引用次数: 2
FEATURES OF FORMATION THE COSTS OF THE ORGANIC CROP PRODUCTS PRODUCTION 有机作物产品生产成本的形成特点
Pub Date : 2021-01-01 DOI: 10.31548/bioeconomy2021.03-04.025
T. Muzychenko, Yulia Kulyk
Improving the efficiency of agricultural production while reducing the anthropogenic load on the environment and natural resources can be achieved through the development of organic production as an alternative model of management. Unlike other methods of agriculture, organic production is based on the use of resource-saving technologies, minimization of mechanical tillage and eliminates the use of synthetic substances. The priority for organic agriculture is the use of materials and technologies that improve the ecological balance in natural systems and contribute to the creation of sustainable and balanced agro-ecological systems. The peculiarity of organic production is that the production, processing, packaging and storage of products are subject to certification by the relevant authorized institutions. The lack of own national standards for organic products necessitates certification with the help of international standards and national standards of other countries. Under such conditions, the products obtained are exported mainly to the countries of jurisdiction of the companies that have authorized the relevant certification bodies. In addition, the development of domestic organic production is complicated by the underdevelopment of the regulatory framework. Organic production allows implementing the concept of balanced development of the agricultural sector on the basis of socio-economic, natural resource balance and aims to provide society with safe and quality food, as well as preserving and improving the environment. The main goal of an organic agricultural enterprise, along with the production of organic products and meeting consumer demand, is to maximize profits. Profit generation is a continuous process that includes a set of actions to ensure the coordination of income and expenses of the enterprise in order to obtain and maximize their positive balance. Costs are the main limiter of profit and at the same time the main factor influencing the supply of organic products. The lack of developed standard documents for accounting for the costs of production of organic crop products necessitates the independent formation of a package of primary documents by business entities. At the same time, the standards of organic production, the requirements of current legislation on the production, circulation and labeling of organic plant products, the technology of its production must be taken into account. When determining the cost items, it is necessary not only to competently form their structure, but also to give comprehensive characteristics of the composition of each item. This is especially true of the specific costs of organic production. The use in practice of accounting for the proposed nomenclature of cost items will allow differentiating the costs provided by the technological conditions of organic production and allowed by law and the costs of which there are certain restrictions. This, in turn, will improve the information supp
通过发展有机生产作为另一种管理模式,可以在提高农业生产效率的同时减少人为对环境和自然资源的负荷。与其他农业方法不同,有机生产基于使用资源节约型技术,最大限度地减少机械耕作并消除合成物质的使用。有机农业的优先事项是使用材料和技术来改善自然系统中的生态平衡,并有助于创建可持续和平衡的农业生态系统。有机生产的特点是产品的生产、加工、包装和储存都要经过相关授权机构的认证。有机产品缺乏自己的国家标准,需要借助国际标准和其他国家的国家标准进行认证。在这种情况下,获得的产品主要出口到授权相关认证机构的公司管辖的国家。此外,由于监管框架的不完善,国内有机生产的发展也变得更加复杂。有机生产可以在社会经济和自然资源平衡的基础上实现农业部门平衡发展的概念,旨在为社会提供安全和优质的食品,并保护和改善环境。有机农业企业的主要目标,以及有机产品的生产和满足消费者的需求,是利润最大化。利润的产生是一个持续的过程,它包括一系列确保企业的收入和支出相协调,以获得和最大化其正平衡的行动。成本是制约利润的主要因素,同时也是影响有机产品供应的主要因素。由于缺乏发达的标准文件来核算有机作物产品的生产成本,商业实体必须独立形成一揽子主要文件。同时,有机生产的标准,现行立法对有机植物产品的生产、流通和标识的要求,其生产的技术必须加以考虑。在确定成本分项时,不仅要恰当地形成成本分项的结构,而且要综合反映成本分项的构成特征。有机生产的具体成本尤其如此。在实际核算中使用拟议的成本项目命名法,可以区分由有机生产的技术条件提供的和法律允许的成本和有某些限制的成本。从而提高有机生产管理控制功能的信息支持,为合理计算有机作物生产成本提供机会。
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引用次数: 0
CONCEPTUAL APPROACHES TO REGULATING THE BEHAVIOR OF ANALYTICAL INDICATORS IN THE SYSTEM OF FINANCIAL MANAGEMENT OF ENTERPRISES 规范企业财务管理体系中分析指标行为的概念途径
Pub Date : 2021-01-01 DOI: 10.31548/bioeconomy2021.03-04.046
I. Lazaryshyna
The article is devoted to the topical and little‒studied problem of regulating scenarios of behavior of financial indicators with the use of analytical tools. To solve this problem, the article uses general scientific (dialectical method of cognition and a systematic approach ‒ to characterize the current state of economic analysis and information needs in its results by the subjects of government). The dialectical and historical method is used to substantiate the emergence of modern analytical functions based on the evaluative (diagnostic) function. The combination of general scientific and specific research methods (dialectical, description, abstraction) allowed to identify and characterize the usefulness of analytical information. The application of the modeling method led to the development of a model of the integration dependence of liquidity, financial stability and asset turnover. Inductive and deductive methods are used to generalize trends in economic analysis in modern conditions. The application of the method of formal logic allowed to formulate proposals for improving the methodology of financial analysis, taking into account the scenario approach. The established relationship between the elements of the information system of enterprise management at the operational, tactical and strategic levels provided the prerequisites for a systematic assessment of opportunities to improve the quality of analytical tools through the use of modern functions. The practical significance of the results of the study is to reduce time and improve the quality of analytical conclusions in the financial management system of the enterprise.
本文致力于使用分析工具调节财务指标行为情景的专题和很少研究的问题。为了解决这一问题,本文采用一般科学的(辩证的认知方法和系统的方法-表征政府主体在其结果中的经济分析和信息需求的现状)。运用辩证和历史的方法,在评价(诊断)功能的基础上证实了现代分析功能的出现。一般科学和具体研究方法(辩证、描述、抽象)的结合,可以识别和描述分析信息的有用性。运用该建模方法,建立了流动性、金融稳定性和资产周转率三者的综合依赖关系模型。在现代条件下,归纳和演绎方法被用来概括经济分析的趋势。形式逻辑方法的应用使我们能够在考虑到情景方法的情况下,提出改进财务分析方法的建议。企业管理信息系统在业务、战术和战略各级各组成部分之间的既定关系为系统地评价通过利用现代职能提高分析工具质量的机会提供了先决条件。研究结果的现实意义在于减少企业财务管理系统中分析结论的时间,提高分析结论的质量。
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引用次数: 0
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Bioekonomika ta agrarnii biznes
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