首页 > 最新文献

Bioekonomika ta agrarnii biznes最新文献

英文 中文
ANALYSIS OF FACTORS INFLUENCING THE EFFICIENCY OF MILK PRODUCTION IN AGRICULTURAL ENTERPRISES 影响农业企业牛奶生产效率的因素分析
Pub Date : 2021-01-01 DOI: 10.31548/bioeconomy2021.03-04.005
Liudmyla Stepasyuk
In the dairy subcomplex of Ukraine, the success of market relations largely depends on the pricing of its products. It is proved that today the price is one of the main factors that shape the competitive advantages of milk and determine its share in the dairy market. In the context of global challenges, agricultural enterprises have limited influence on the selling price, so the real direction of increasing the profitability of production is to reduce its cost. However, studies show that the formation of milk prices can be influenced by the producer through the quality of products. Thus, due to the growth of fat and protein content above the basic norms, milk acquires a higher or extra grade, which allows the producer to receive surcharges and, as a result, a higher selling price. Profitability is the main indicator of production efficiency and depends on many factors, so the author studied the impact of the main ones, namely price, cost and quality parameters of products. It is proved that increasing the level of profitability can be achieved by reducing the cost of production, increasing the selling price, which is directly affected by product quality. It is established that each percentage increase in price provides a greater increase in the level of profitability compared to such an increase at a lower level of profitability. In contrast to the increase in price, the increase in profitability in the event of a decrease in cost does not increase by the same amount, but tends to increase in the case of each decrease in cost by 1%. It is substantiated that the main directions of increasing the level of profitability are to reduce the cost of production and increase the selling price due to the growth of product quality, as these factors provide an increase in the studied indicator.
在乌克兰的乳制品亚综合体中,市场关系的成功在很大程度上取决于其产品的定价。事实证明,今天的价格是形成牛奶的竞争优势和决定其在乳制品市场份额的主要因素之一。在全球挑战的背景下,农业企业对销售价格的影响力有限,因此提高生产盈利能力的真正方向是降低生产成本。然而,研究表明,牛奶价格的形成可以通过产品质量受到生产者的影响。因此,由于脂肪和蛋白质含量的增长超过了基本标准,牛奶获得了更高或额外的等级,这使生产者能够获得附加费,从而提高了销售价格。盈利能力是生产效率的主要指标,它取决于很多因素,因此笔者研究了主要因素的影响,即产品的价格、成本和质量参数。事实证明,提高盈利水平可以通过降低生产成本,提高销售价格来实现,而销售价格直接影响产品质量。可以确定的是,与利润率较低的价格相比,价格每增加一个百分比,利润率水平就会有更大的提高。与价格上涨相反,成本下降时盈利能力的增加并没有增加相同的数量,而是在成本每下降1%的情况下趋于增加。研究证实,提高盈利水平的主要方向是产品质量的提高导致生产成本的降低和销售价格的提高,因为这些因素提供了研究指标的增加。
{"title":"ANALYSIS OF FACTORS INFLUENCING THE EFFICIENCY OF MILK PRODUCTION IN AGRICULTURAL ENTERPRISES","authors":"Liudmyla Stepasyuk","doi":"10.31548/bioeconomy2021.03-04.005","DOIUrl":"https://doi.org/10.31548/bioeconomy2021.03-04.005","url":null,"abstract":"In the dairy subcomplex of Ukraine, the success of market relations largely depends on the pricing of its products. It is proved that today the price is one of the main factors that shape the competitive advantages of milk and determine its share in the dairy market. In the context of global challenges, agricultural enterprises have limited influence on the selling price, so the real direction of increasing the profitability of production is to reduce its cost. However, studies show that the formation of milk prices can be influenced by the producer through the quality of products. Thus, due to the growth of fat and protein content above the basic norms, milk acquires a higher or extra grade, which allows the producer to receive surcharges and, as a result, a higher selling price. Profitability is the main indicator of production efficiency and depends on many factors, so the author studied the impact of the main ones, namely price, cost and quality parameters of products. It is proved that increasing the level of profitability can be achieved by reducing the cost of production, increasing the selling price, which is directly affected by product quality. It is established that each percentage increase in price provides a greater increase in the level of profitability compared to such an increase at a lower level of profitability. In contrast to the increase in price, the increase in profitability in the event of a decrease in cost does not increase by the same amount, but tends to increase in the case of each decrease in cost by 1%. It is substantiated that the main directions of increasing the level of profitability are to reduce the cost of production and increase the selling price due to the growth of product quality, as these factors provide an increase in the studied indicator.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69999168","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
LAND MARKET IN UKRAINE: PROBLEMS AND PROSPECTS 乌克兰土地市场:问题与展望
Pub Date : 2021-01-01 DOI: 10.31548/bioeconomy2021.03-04.035
O. Kireitseva, O. Zhylin
The article presents a study on the peculiarities of the formation of the land market of the agricultural sector of Ukraine. The first results of the initiated scheme of purchase and sale of agricultural land, the activity of buyers and sellers in the land market, their expectations and opportunities are analyzed. It is determined that land, labor and capital should function as goods in a market economy, as factors of production. It is emphasized that the basis of agrarian reforms is land reform. The land market in Ukraine opened on July 1, 2021. Citizens of Ukraine, legal entities of Ukraine, territorial communities and the state have acquired the right of ownership of agricultural land plots. The total area of agricultural land owned by a citizen and a legal entity may not exceed 10.000 hectares. Only individuals have the right to purchase land until January 1, 2024. Until January 1, 2030, the sale price of agricultural land allocated on the ground to the owners of land shares (units) may not be less than their regulatory monetary value. The author concluded that the land legislation of Ukraine should take into account all the threats and controversial issues that may arise in the case of the functioning of the land market in the agricultural sector. The conceptual model of land market regulation should protect the interests of all participants in the market process. The main functional components of this model are the redistribution of land resources into the ownership of efficient land users, achieving the required level of profitability of agricultural producers to ensure expanded reproduction, budget and tax support for agricultural producers and rural development, reproduction of land resources as part of the ecological system. The main directions for developing a conceptual model are the effective implementation of the regulated agricultural land market, regulation of lease relations, effective use of financial and tax levers to support the land ownership.
本文对乌克兰农业部门土地市场形成的特殊性进行了研究。分析了我国农地购销方案实施的初步结果、土地买卖双方在土地市场上的活动、买卖双方的期望和机会。在市场经济中,土地、劳动力和资本应该像商品一样发挥作用,作为生产要素。强调土地改革的基础是土地改革。乌克兰的土地市场于2021年7月1日开放。乌克兰公民、乌克兰法人、地方社区和国家获得了农业用地的所有权。公民、法人所有的农业用地总面积不得超过一万公顷。直到2024年1月1日,只有个人才有权购买土地。到2030年1月1日,在地上划拨给土地股份(单位)所有人的农用地出让价格不得低于其法定货币价值。发件人的结论是,乌克兰的土地立法应考虑到在农业部门土地市场运作的情况下可能出现的所有威胁和有争议的问题。土地市场调控的概念模型应该保护市场过程中所有参与者的利益。这一模式的主要功能组成部分是将土地资源重新分配给有效的土地使用者,实现农业生产者所需的盈利水平以确保扩大再生产,为农业生产者和农村发展提供预算和税收支持,土地资源再生产作为生态系统的一部分。开发概念模型的主要方向是有效实施规范的农用地市场,规范租赁关系,有效利用财税杠杆支持土地所有权。
{"title":"LAND MARKET IN UKRAINE: PROBLEMS AND PROSPECTS","authors":"O. Kireitseva, O. Zhylin","doi":"10.31548/bioeconomy2021.03-04.035","DOIUrl":"https://doi.org/10.31548/bioeconomy2021.03-04.035","url":null,"abstract":"The article presents a study on the peculiarities of the formation of the land market of the agricultural sector of Ukraine. The first results of the initiated scheme of purchase and sale of agricultural land, the activity of buyers and sellers in the land market, their expectations and opportunities are analyzed. It is determined that land, labor and capital should function as goods in a market economy, as factors of production. It is emphasized that the basis of agrarian reforms is land reform. The land market in Ukraine opened on July 1, 2021. Citizens of Ukraine, legal entities of Ukraine, territorial communities and the state have acquired the right of ownership of agricultural land plots. The total area of agricultural land owned by a citizen and a legal entity may not exceed 10.000 hectares. Only individuals have the right to purchase land until January 1, 2024. Until January 1, 2030, the sale price of agricultural land allocated on the ground to the owners of land shares (units) may not be less than their regulatory monetary value. The author concluded that the land legislation of Ukraine should take into account all the threats and controversial issues that may arise in the case of the functioning of the land market in the agricultural sector. The conceptual model of land market regulation should protect the interests of all participants in the market process. The main functional components of this model are the redistribution of land resources into the ownership of efficient land users, achieving the required level of profitability of agricultural producers to ensure expanded reproduction, budget and tax support for agricultural producers and rural development, reproduction of land resources as part of the ecological system. The main directions for developing a conceptual model are the effective implementation of the regulated agricultural land market, regulation of lease relations, effective use of financial and tax levers to support the land ownership.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69998831","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
MEDICAL TOURISM AS A CURRENT TREND OF MODERN DEVELOPMENT IN THE FIELD OF UKRAINIAN TOURISM 医疗旅游作为当前乌克兰旅游领域现代发展的一个趋势
Pub Date : 2021-01-01 DOI: 10.31548/bioeconomy2021.03-04.061
I. Kudinova, O. Grishchenko
The article substantiates and highlights the theoretical principles and mechanisms of medical tourism development as a current trend in the modern development of tourism in Ukraine. It is noted that medical tourism is one of the most important factors in the development of health care, replenishment of the state budget, attracting foreign investment and creating a positive image of the country. The functions and classification of medical tourism as one of the types of tourist activity are studied. The preconditions and history of its development are analyzed. It is noted that since the 18th century, wealthy patients from developing countries have traveled to medical centers and resorts in Europe and the United States for treatment. And thanks to the globalization of communication and transport technologies in the late 20th century, trends began to change and less affluent people began to travel from developed countries to developing countries for treatment. The current state of development of medical tourism in the world and Ukraine is assessed. It is emphasized that Ukraine has a high potential of medical, health and recreational resources, competitive advantages in terms of price parameters and today has become one of the world leaders in medical inbound tourism in such areas as reproduction, dentistry, cardiac surgery, cell therapy, rehabilitation, including postcovid, and ophthalmology. The main directions of outbound medical tourism from Ukraine are listed. Direct participants of the medical tourism market are characterized. The geography of medical tourist flows has been studied. The functions that medical tourism plays in terms of different areas are listed. Current problems and prospects for the development of medical tourism in Ukraine are identified. A SWOT analysis of the medical tourism market in Ukraine was conducted in order to identify the strengths and weaknesses of the formation process and development of medical tourism also to identify threats and obstacles. The Top 10 medical institutions of Ukraine were selected according to consumer feedback and the ability to treat foreign visitors at the highest level. The ways to implement developments for the full functioning of medical tourism as a priority sector of the economy are proposed.
文章充实和突出了医疗旅游发展的理论原则和机制,这是乌克兰现代旅游业发展的趋势。委员会指出,医疗旅游是发展卫生保健、补充国家预算、吸引外国投资和树立国家正面形象的最重要因素之一。研究了医疗旅游作为旅游活动类型之一的功能和分类。分析了其发展的前提条件和历史。值得注意的是,自18世纪以来,来自发展中国家的富有患者前往欧洲和美国的医疗中心和度假村接受治疗。由于20世纪后期通信和运输技术的全球化,趋势开始改变,不富裕的人开始从发达国家前往发展中国家接受治疗。评估了医疗旅游在世界和乌克兰的发展现状。值得强调的是,乌克兰在医疗、卫生和娱乐资源方面潜力巨大,在价格参数方面具有竞争优势,今天已成为生殖、牙科、心脏外科、细胞治疗、康复(包括covid后康复)和眼科等领域医疗入境旅游的世界领先者之一。列出了乌克兰出境医疗旅游的主要方向。医疗旅游市场的直接参与者有其特点。对医疗旅游流的地理特征进行了研究。列举了医疗旅游在不同领域所发挥的作用。确定了乌克兰医疗旅游发展的当前问题和前景。对乌克兰医疗旅游市场进行了SWOT分析,以确定医疗旅游形成过程和发展的优势和劣势,并确定威胁和障碍。乌克兰十大医疗机构是根据消费者反馈和最高水平治疗外国游客的能力选出的。提出了将医疗旅游作为优先经济部门充分发挥作用的发展方法。
{"title":"MEDICAL TOURISM AS A CURRENT TREND OF MODERN DEVELOPMENT IN THE FIELD OF UKRAINIAN TOURISM","authors":"I. Kudinova, O. Grishchenko","doi":"10.31548/bioeconomy2021.03-04.061","DOIUrl":"https://doi.org/10.31548/bioeconomy2021.03-04.061","url":null,"abstract":"The article substantiates and highlights the theoretical principles and mechanisms of medical tourism development as a current trend in the modern development of tourism in Ukraine. It is noted that medical tourism is one of the most important factors in the development of health care, replenishment of the state budget, attracting foreign investment and creating a positive image of the country. The functions and classification of medical tourism as one of the types of tourist activity are studied. The preconditions and history of its development are analyzed. It is noted that since the 18th century, wealthy patients from developing countries have traveled to medical centers and resorts in Europe and the United States for treatment. And thanks to the globalization of communication and transport technologies in the late 20th century, trends began to change and less affluent people began to travel from developed countries to developing countries for treatment. The current state of development of medical tourism in the world and Ukraine is assessed. It is emphasized that Ukraine has a high potential of medical, health and recreational resources, competitive advantages in terms of price parameters and today has become one of the world leaders in medical inbound tourism in such areas as reproduction, dentistry, cardiac surgery, cell therapy, rehabilitation, including postcovid, and ophthalmology. The main directions of outbound medical tourism from Ukraine are listed. Direct participants of the medical tourism market are characterized. The geography of medical tourist flows has been studied. The functions that medical tourism plays in terms of different areas are listed. Current problems and prospects for the development of medical tourism in Ukraine are identified. A SWOT analysis of the medical tourism market in Ukraine was conducted in order to identify the strengths and weaknesses of the formation process and development of medical tourism also to identify threats and obstacles. The Top 10 medical institutions of Ukraine were selected according to consumer feedback and the ability to treat foreign visitors at the highest level. The ways to implement developments for the full functioning of medical tourism as a priority sector of the economy are proposed.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69998945","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
INNOVATIVE MARKETING TOOLS IN THE TOURISM INDUSTRY 旅游行业的创新营销手段
Pub Date : 2021-01-01 DOI: 10.31548/bioeconomy2021.03-04.054
Stefaniia Mosiіuk
In the article the author revealed the essence of tourism today, researched and characterized the latest marketing tools that are relevant in today’s conditions of economic relations in Ukraine. The functioning of the tourism sector is built taking into account the satisfaction of the complex of material, social and spiritual needs of consumers, and the use of innovative marketing tools. World conditions of existence and business activity require the application of innovations in the field of tourism marketing, as highlighted in this article. Methodological basis for solving the main theoretical and methodological problems used techniques of theoretical generalization, combination of historical and logical, comparative and structural ‒ functional approach, as well as to highlight the economic importance of the tourism industry were methods of analysis and synthesis of information, comparative law and statistical and economic analysis, etc. The article analyzes the factors that affect the development of the tourism business and substantiates the need for innovative marketing tools for the effective existence of the tourism industry in modern conditions. The paper highlights and argues, taking into account the challenges facing society, world existence, the use of visualization of tours and the promotion of services through «virtual tours». Having approached the virtual marketing activity professionally, it is possible to acquaint clients with outstanding tourist places, to interest them in new tourist products, to convince them of the reality of the facts stated in advertising (blogging), etc. Visualization is an important factor influencing positive customer decision‒making in the hospitality industry. Thus, using the latest innovative marketing technologies, the hospitality industry will remain one of the important components of the national economy.
在文章中,作者揭示了今天旅游的本质,研究和描述了最新的营销工具,这些工具与乌克兰今天的经济关系条件有关。旅游部门的运作是建立在满足消费者复杂的物质、社会和精神需求以及使用创新的营销工具的基础上的。世界的生存条件和商业活动要求在旅游营销领域应用创新,这是本文所强调的。方法基础是解决主要的理论和方法问题,采用理论概括、历史与逻辑相结合、比较与结构-功能相结合的方法,以及突出旅游业的经济重要性的方法是分析和综合信息、比较法和统计与经济分析;文章分析了影响旅游企业发展的因素,论证了现代条件下旅游企业有效生存需要创新的营销手段。考虑到社会面临的挑战、世界存在、旅游可视化的使用和通过“虚拟旅游”促进服务,本文强调和论证了这一点。通过专业的虚拟营销活动,可以让客户了解优秀的旅游景点,让他们对新的旅游产品感兴趣,让他们相信广告(博客)中所陈述的事实的真实性等。可视化是影响酒店行业客户积极决策的重要因素。因此,利用最新的创新营销技术,酒店业将继续成为国民经济的重要组成部分之一。
{"title":"INNOVATIVE MARKETING TOOLS IN THE TOURISM INDUSTRY","authors":"Stefaniia Mosiіuk","doi":"10.31548/bioeconomy2021.03-04.054","DOIUrl":"https://doi.org/10.31548/bioeconomy2021.03-04.054","url":null,"abstract":"In the article the author revealed the essence of tourism today, researched and characterized the latest marketing tools that are relevant in today’s conditions of economic relations in Ukraine. The functioning of the tourism sector is built taking into account the satisfaction of the complex of material, social and spiritual needs of consumers, and the use of innovative marketing tools. World conditions of existence and business activity require the application of innovations in the field of tourism marketing, as highlighted in this article. Methodological basis for solving the main theoretical and methodological problems used techniques of theoretical generalization, combination of historical and logical, comparative and structural ‒ functional approach, as well as to highlight the economic importance of the tourism industry were methods of analysis and synthesis of information, comparative law and statistical and economic analysis, etc. The article analyzes the factors that affect the development of the tourism business and substantiates the need for innovative marketing tools for the effective existence of the tourism industry in modern conditions. The paper highlights and argues, taking into account the challenges facing society, world existence, the use of visualization of tours and the promotion of services through «virtual tours». Having approached the virtual marketing activity professionally, it is possible to acquaint clients with outstanding tourist places, to interest them in new tourist products, to convince them of the reality of the facts stated in advertising (blogging), etc. Visualization is an important factor influencing positive customer decision‒making in the hospitality industry. Thus, using the latest innovative marketing technologies, the hospitality industry will remain one of the important components of the national economy.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69998880","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
DIRECTIONS OF UKRAINIAN AGRO-INDUSTRIAL COMPLEX DEVELOPMENT IN THE CONTEXT OF NEW ECONOMIC CHALLENGES 在新的经济挑战背景下乌克兰农工综合体的发展方向
Pub Date : 2021-01-01 DOI: 10.31548/bioeconomy2021.03-04.079
O. Mysnyk
The article proves that at the current stage of development of the market economy of the state and strengthening of its food security the effective development of the agricultural sector plays an extremely important role. Approaches are substantiated that fierce competition in world food markets, formed under the influence of globalization processes, encourages the search for new ways to develop the agricultural sector to produce quality and competitive products. The basic principles of modern globalization processes are revealed, which encourage the development of new approaches to the organization of production in the agricultural sector and the formation of supply for its products, as well as give a powerful impetus to the development of Ukrainian agricultural producers and enter world food markets. Emphasis is placed on the fact that it is unlikely and impossible to ignore sectoral features, specifics of public policy and external food and financial challenges that determine the originality of economic development of the agricultural sector of each region of Ukraine. It is established that under such conditions the improvement of existing and development of new methods and mechanisms of its stimulation on the basis of available resource and human potentials, taking into account the specifics of agricultural production and modern economic environment, becomes especially important. At the same time, it was concluded that the agricultural sector of the economy belongs to the life-sustaining systems of society, forming its food resource, the state of which determines national, economic and food security, especially after the World Health Organization announced the spread of COVID19, as well as the critical loss of effective demand as a result of forced downtime, situational reorientation of financial priorities from the fight against corona virus, its spread to overcome the consequences. This article emphasizes the role of the agricultural sector of the economy to ensure the growth of economic competitiveness, rural development. The structure of exports of the agro-industrial complex of Ukraine is given. The need to increase investment in order to ensure a stable pace of production in the agro-industrial complex of Ukraine was emphasized. Risks and negative factors that hinder the further development of the agricultural sector have been identified. The importance of state support for agriculture is emphasized. Prospects for the development and growth of the main types of products are determined. The main directions of reforming the agro-industrial complex of Ukraine to find new markets are presented.
本文论证了在国家发展市场经济、加强粮食安全的现阶段,农业部门的有效发展具有极其重要的作用。事实证明,在全球化进程的影响下形成的世界粮食市场的激烈竞争,鼓励寻求发展农业部门的新方法,以生产高质量和有竞争力的产品。揭示了现代全球化进程的基本原则,这些原则鼓励发展农业部门组织生产和形成其产品供应的新方法,并有力地推动乌克兰农业生产者的发展和进入世界粮食市场。强调的是,不可能也不可能忽视决定乌克兰每个地区农业部门经济发展原创性的部门特征、公共政策的具体情况以及外部粮食和财政挑战。在这种情况下,考虑到农业生产和现代经济环境的具体情况,在现有资源和人的潜力的基础上改进现有的和发展新的刺激农业发展的方法和机制就变得特别重要。与此同时,得出的结论是,经济中的农业部门属于社会维持生命的系统,构成了社会的粮食资源,粮食资源的状况决定着国家、经济和粮食安全,特别是在世界卫生组织宣布2019冠状病毒病(covid - 19)的蔓延,以及由于被迫停工导致有效需求的严重损失、抗击冠状病毒导致财政优先事项的情境重新定位、它的传播是为了克服后果。本文强调了农业部门在经济中的作用,以保证经济竞争力的增长,促进农村的发展。给出了乌克兰农工综合体的出口结构。与会者强调,必须增加投资,以确保乌克兰农工综合体的稳定生产速度。已经确定了阻碍农业部门进一步发展的风险和消极因素。强调了国家支持农业的重要性。确定了主要产品类型的发展和增长前景。提出了改革乌克兰农工联合体以寻找新市场的主要方向。
{"title":"DIRECTIONS OF UKRAINIAN AGRO-INDUSTRIAL COMPLEX DEVELOPMENT IN THE CONTEXT OF NEW ECONOMIC CHALLENGES","authors":"O. Mysnyk","doi":"10.31548/bioeconomy2021.03-04.079","DOIUrl":"https://doi.org/10.31548/bioeconomy2021.03-04.079","url":null,"abstract":"The article proves that at the current stage of development of the market economy of the state and strengthening of its food security the effective development of the agricultural sector plays an extremely important role. Approaches are substantiated that fierce competition in world food markets, formed under the influence of globalization processes, encourages the search for new ways to develop the agricultural sector to produce quality and competitive products. The basic principles of modern globalization processes are revealed, which encourage the development of new approaches to the organization of production in the agricultural sector and the formation of supply for its products, as well as give a powerful impetus to the development of Ukrainian agricultural producers and enter world food markets. Emphasis is placed on the fact that it is unlikely and impossible to ignore sectoral features, specifics of public policy and external food and financial challenges that determine the originality of economic development of the agricultural sector of each region of Ukraine. It is established that under such conditions the improvement of existing and development of new methods and mechanisms of its stimulation on the basis of available resource and human potentials, taking into account the specifics of agricultural production and modern economic environment, becomes especially important. At the same time, it was concluded that the agricultural sector of the economy belongs to the life-sustaining systems of society, forming its food resource, the state of which determines national, economic and food security, especially after the World Health Organization announced the spread of COVID19, as well as the critical loss of effective demand as a result of forced downtime, situational reorientation of financial priorities from the fight against corona virus, its spread to overcome the consequences. This article emphasizes the role of the agricultural sector of the economy to ensure the growth of economic competitiveness, rural development. The structure of exports of the agro-industrial complex of Ukraine is given. The need to increase investment in order to ensure a stable pace of production in the agro-industrial complex of Ukraine was emphasized. Risks and negative factors that hinder the further development of the agricultural sector have been identified. The importance of state support for agriculture is emphasized. Prospects for the development and growth of the main types of products are determined. The main directions of reforming the agro-industrial complex of Ukraine to find new markets are presented.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69999046","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Price position of Ukrainian wheat on the world market 乌克兰小麦在世界市场上的价格状况
Pub Date : 2020-12-18 DOI: 10.31548/bioeconomy2020.04.014
L. Pankratova, S. Hrabina
The arƟcle analyzes price posiƟons of Ukrainian wheat on the world market, detects main compeƟtors and its target market. Also, tasks for cereal market operators in connecƟon with an increase of Ukrainian share in world trade due to surge in Ukrainian wheat sales more than 3 Ɵmes for the last 7 years is considered in the arƟcle. The Ukrainian share in wheat sales of the Black Sea basin countries was 23,1%, Russian share – 48,4%, Romania – 10,1% in 2019/2020 markeƟng year. The main compeƟtor of Ukraine among the Black Sea basin countries is Russia that has increased its wheat exports more than 3 Ɵmes and has enough poliƟcal and economic moƟvaƟons to use predatory pricing strategies. Other worthy compeƟtors are France and Romania. They have strong market posiƟons because of the European Union protecƟonist policy. The rise in stock for crops in 2020 caused price escalaƟon on the world market. We should use internal and external methods such as macroeconomic stabilizaƟon, in parƟcular exchange rate, opƟmizing technology for producƟon and storing to prevent losses, adherence to the principles of business ethics in the execuƟon of contracts, improvement of the remaining infrastructure, logisƟcs and informaƟon-based promoƟon to provide raising the image of Ukrainian products on the world market. Today the agricultural businesses should make informed decisions regarding further export of Ukrainian wheat, realisƟcally assess the capaciƟes of its sales considering world market demands and own economic acƟvity results.
arƟcle分析了乌克兰小麦在世界市场上的价格posiƟons,找出了主要的compeƟtors及其目标市场。此外,由于过去7年乌克兰小麦销售激增Ɵmes,乌克兰在世界贸易中的份额增加,因此,arƟcle考虑了谷物市场经营者在connecƟon的任务。2019/2020 markeƟng年度,乌克兰在黑海盆地国家小麦销售中的份额为23.1%,俄罗斯为48.4%,罗马尼亚为10.1%。乌克兰在黑海盆地国家中的主要compeƟtor是俄罗斯,它的小麦出口增加了3 Ɵmes以上,并且有足够的poliƟcal和经济moƟvaƟons来使用掠夺性定价策略。其他值得compeƟtors的是法国和罗马尼亚。他们有强大的市场posiƟons因为欧盟protecƟonist政策。2020年粮食库存的增加导致世界市场价格escalaƟon上涨。我们应该利用内部和外部的方法,如宏观经济stabilizaƟon,在parƟcular汇率,opƟmizing技术producƟon和存储,以防止损失,遵守商业道德原则的execuƟon合同,改善剩余的基础设施,logisƟcs和informaƟon-based promoƟon提供提高乌克兰产品在世界市场上的形象。今天,农业企业应该就乌克兰小麦的进一步出口做出明智的决定,realisƟcally评估其销售capaciƟes,考虑世界市场需求和自己的经济acƟvity结果。
{"title":"Price position of Ukrainian wheat on the world market","authors":"L. Pankratova, S. Hrabina","doi":"10.31548/bioeconomy2020.04.014","DOIUrl":"https://doi.org/10.31548/bioeconomy2020.04.014","url":null,"abstract":"The arƟcle analyzes price posiƟons of Ukrainian wheat on the world market, detects main compeƟtors and its target market. Also, tasks for cereal market operators in connecƟon with an increase of Ukrainian share in world trade due to surge in Ukrainian wheat sales more than 3 Ɵmes for the last 7 years is considered in the arƟcle. The Ukrainian share in wheat sales of the Black Sea basin countries was 23,1%, Russian share – 48,4%, Romania – 10,1% in 2019/2020 markeƟng year. The main compeƟtor of Ukraine among the Black Sea basin countries is Russia that has increased its wheat exports more than 3 Ɵmes and has enough poliƟcal and economic moƟvaƟons to use predatory pricing strategies. Other worthy compeƟtors are France and Romania. They have strong market posiƟons because of the European Union protecƟonist policy. The rise in stock for crops in 2020 caused price escalaƟon on the world market. We should use internal and external methods such as macroeconomic stabilizaƟon, in parƟcular exchange rate, opƟmizing technology for producƟon and storing to prevent losses, adherence to the principles of business ethics in the execuƟon of contracts, improvement of the remaining infrastructure, logisƟcs and informaƟon-based promoƟon to provide raising the image of Ukrainian products on the world market. Today the agricultural businesses should make informed decisions regarding further export of Ukrainian wheat, realisƟcally assess the capaciƟes of its sales considering world market demands and own economic acƟvity results.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43110673","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Variable evaluation of efficiency of milk production in conditions unstable market 市场不稳定条件下牛奶生产效率的变量评价
Pub Date : 2020-12-18 DOI: 10.31548/bioeconomy2020.04.005
V. Galushko, N. Sarabai
ProducƟon efficiency characterizes the effecƟveness of producƟon. This category shows the increase in producƟon volumes and at what price for the products and what costs of resources for the producƟon of these products this increase is achieved, that is, it indicates the quality of economic growth. To determine the economic efficiency of producƟon, it is necessary to study the results of producƟon and sales acƟviƟes, to analyze expenses, sales prices, cost and profitability. The milk market is part of the structure of the food market of any country. The state of the country’s economy, its food security, the standard of living and health of the populaƟon depend on its development. Such factors as a constant and unpredictable change in the economic situaƟon in the country, changes in legislaƟon, inadequate state regulaƟon of producƟon and sales of products, poor quality of raw materials and auxiliary materials, lack of moƟvaƟonal levers, a decline in the populaƟon’s income, reducƟon in the animal feed base and high-quality livestock influence the milk market. The pricing situaƟon on the milk market in Ukraine, the producƟvity of cows and the costs of producing the milk are considered to evaluate the effecƟveness of milk producƟon. A method is proposed for calculaƟng a variable assessment of the economic efficiency of milk producƟon depending on costs, cow producƟvity and selling prices in an unstable market, which takes into account the possible market situaƟon, milk producƟon technologies, price factors, opƟmisƟc and pessimisƟc condiƟons for the development of the industry. Variable calculaƟons of the break-even price of milk sales have been carried out depending on the producƟvity of cows, producƟon costs and the projected market condiƟons for milk. The proposed methodological approaches enable the government of the agro-industrial complex to monitor the livestock producƟon market and develop sound strategies to support agricultural producers, taking into account tax policies, internal and external condiƟons in food markets.
ProducƟon效率是producƟon的effecƟveness的特征。这个类别显示了producƟon数量的增加以及这些产品的价格和资源成本producƟon的增加,也就是说,它表明了经济增长的质量。为了确定producƟon的经济效率,有必要研究producƟon和销售acƟviƟes的结果,分析费用,销售价格,成本和盈利能力。牛奶市场是任何国家食品市场结构的一部分。国家的经济状况、粮食安全、生活水平和populaƟon人民的健康取决于它的发展。国内经济的不断和不可预测的变化situaƟon, legislaƟon的变化,producƟon的状态不充分regulaƟon和产品的销售,原料和辅助材料的质量差,缺乏moƟvaƟonal杠杆,populaƟon的收入下降,reducƟon动物饲料基地和优质牲畜等因素影响了牛奶市场。考虑乌克兰牛奶市场的定价situaƟon,奶牛的producƟvity和生产牛奶的成本来评估牛奶的effecƟveness producƟon。提出了一种方法calculaƟng对牛奶的经济效率进行变量评估producƟon取决于成本,奶牛producƟvity和不稳定市场中的销售价格,其中考虑到可能的市场situaƟon,牛奶producƟon技术,价格因素,opƟmisƟc和pessimisƟc condiƟons为行业的发展。牛奶销售盈亏平衡价格的变量calculaƟons是根据奶牛的producƟvity、成本producƟon和预计的牛奶市场condiƟons来计算的。拟议的方法方法使农工联合体的政府能够监测牲畜producƟon市场,并制定健全的战略来支持农业生产者,同时考虑到粮食市场的内部和外部condiƟons税收政策。
{"title":"Variable evaluation of efficiency of milk production in conditions unstable market","authors":"V. Galushko, N. Sarabai","doi":"10.31548/bioeconomy2020.04.005","DOIUrl":"https://doi.org/10.31548/bioeconomy2020.04.005","url":null,"abstract":"ProducƟon efficiency characterizes the effecƟveness of producƟon. This category shows the increase in producƟon volumes and at what price for the products and what costs of resources for the producƟon of these products this increase is achieved, that is, it indicates the quality of economic growth. To determine the economic efficiency of producƟon, it is necessary to study the results of producƟon and sales acƟviƟes, to analyze expenses, sales prices, cost and profitability. The milk market is part of the structure of the food market of any country. The state of the country’s economy, its food security, the standard of living and health of the populaƟon depend on its development. Such factors as a constant and unpredictable change in the economic situaƟon in the country, changes in legislaƟon, inadequate state regulaƟon of producƟon and sales of products, poor quality of raw materials and auxiliary materials, lack of moƟvaƟonal levers, a decline in the populaƟon’s income, reducƟon in the animal feed base and high-quality livestock influence the milk market. The pricing situaƟon on the milk market in Ukraine, the producƟvity of cows and the costs of producing the milk are considered to evaluate the effecƟveness of milk producƟon. A method is proposed for calculaƟng a variable assessment of the economic efficiency of milk producƟon depending on costs, cow producƟvity and selling prices in an unstable market, which takes into account the possible market situaƟon, milk producƟon technologies, price factors, opƟmisƟc and pessimisƟc condiƟons for the development of the industry. Variable calculaƟons of the break-even price of milk sales have been carried out depending on the producƟvity of cows, producƟon costs and the projected market condiƟons for milk. The proposed methodological approaches enable the government of the agro-industrial complex to monitor the livestock producƟon market and develop sound strategies to support agricultural producers, taking into account tax policies, internal and external condiƟons in food markets.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47785776","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Employee motivation of agricultural enterpriseі in conditions of innovative development 农业企业创新发展条件下的员工激励
Pub Date : 2020-12-18 DOI: 10.31548/bioeconomy2020.04.007
K. Dramaretska
The arƟcle reveals the role of employee moƟvaƟon of agricultural enterprises in terms of innovaƟve development. In modern condiƟons of innovaƟon development there is an insufficient level of employee moƟvaƟon of agricultural enterprises to intensify innovaƟon acƟvity. There is a problem in understanding the essence of moƟvaƟon, due to the mulƟplicity of approaches and methods of its study. The interpretaƟon of the concept of “moƟvaƟon” by Ukrainian and foreign scienƟsts is given. In modern condiƟons to ensure, the effecƟve funcƟoning of agricultural enterprises there is a need for innovaƟve acƟvity of employee. ScienƟsts’ interpretaƟon of the concept of “innovaƟon” is presented. Based on the generalizaƟon of different views of scienƟsts, it is established that there is no single posiƟon on the definiƟon of “innovaƟon”. In modern economics, the quesƟon remains: is innovaƟon the result of innovaƟon or is it a process of implemenƟng a new idea? Employees must form effecƟve management of agricultural enterprises based on the percepƟon of innovaƟons. The mechanism of employee moƟvaƟon of agricultural enterprises in the condiƟons of innovaƟve development is offered, which provides response to innovaƟve, economic, social, ecological changes, where the emphasis is made on increase of business acƟvity of workers, on their encouragement to introducƟon and fast percepƟon of innovaƟons. In modern condiƟons, the development of innovaƟve acƟviƟes of agricultural enterprises is on the verge of synthesis of scienƟfic knowledge and tangible assets. The modern management system of an economic enƟty should be based on the principle of development of its staff and the development of a mechanism for moƟvaƟng employees of agricultural enterprises to intensify innovaƟon. It was found that the percepƟon of innovaƟons by employees of the enterprise is their ability to implement innovaƟons, which is characterized by the Ɵme of implementaƟon. It is established that a well-built mechanism of staff moƟvaƟon contributes to the formaƟon of appropriate incenƟves and working condiƟons under which employees will work to achieve the goals of the enterprise. PosiƟve results of moƟvaƟonal measures to intensify innovaƟon in the agricultural enterprise will be achieved by encouraging employees to self-development to ensure their professional growth.
arƟcle揭示了员工moƟvaƟon在农业企业innovaƟve发展中的作用。在innovaƟon发展的现代condiƟons中,农业企业的员工水平moƟvaƟon不足以加强innovaƟon acƟvity。由于研究途径和方法的mulƟplicity不同,对moƟvaƟon的本质认识存在问题。给出了乌克兰和外国“moƟvaƟon”概念的interpretaƟon。在现代condiƟons要保证,effecƟve funcƟoning的农业企业就需要innovaƟve acƟvity的员工。提出了“innovaƟon”概念的ScienƟsts ' interpretaƟon。基于对scienƟsts的不同观点的generalizaƟon,确立了“innovaƟon”的definiƟon上不存在单一的posiƟon。在现代经济学中,quesƟon仍然存在:innovaƟon是innovaƟon的结果,还是implemenƟng的一个新想法的过程?员工必须在innovaƟons的percepƟon基础上形成对农业企业的effecƟve管理。提出了农业企业员工moƟvaƟon在innovaƟve发展中的机制,以应对innovaƟve、经济、社会、生态等方面的变化,重点是增加员工的业务acƟvity,鼓励员工对introducƟon和加快percepƟon的发展。在现代condiƟons,农业企业的innovaƟve acƟviƟes发展已经到了知识和有形资产综合scienƟfic的边缘。现代经济管理体制enƟty应以员工发展为原则,建立moƟvaƟng农业企业员工强化机制innovaƟon。研究发现,企业员工对innovaƟons的percepƟon是其对innovaƟons的执行能力,其特征为implementaƟon的Ɵme。建立良好的员工机制moƟvaƟon有助于员工在适当的incenƟves和工作的condiƟons下工作,从而实现企业的目标。PosiƟve的结果moƟvaƟonal加强innovaƟon的措施在农业企业将通过鼓励员工自我发展,以确保他们的专业成长。
{"title":"Employee motivation of agricultural enterpriseі in conditions of innovative development","authors":"K. Dramaretska","doi":"10.31548/bioeconomy2020.04.007","DOIUrl":"https://doi.org/10.31548/bioeconomy2020.04.007","url":null,"abstract":"The arƟcle reveals the role of employee moƟvaƟon of agricultural enterprises in terms of innovaƟve development. In modern condiƟons of innovaƟon development there is an insufficient level of employee moƟvaƟon of agricultural enterprises to intensify innovaƟon acƟvity. There is a problem in understanding the essence of moƟvaƟon, due to the mulƟplicity of approaches and methods of its study. The interpretaƟon of the concept of “moƟvaƟon” by Ukrainian and foreign scienƟsts is given. In modern condiƟons to ensure, the effecƟve funcƟoning of agricultural enterprises there is a need for innovaƟve acƟvity of employee. ScienƟsts’ interpretaƟon of the concept of “innovaƟon” is presented. Based on the generalizaƟon of different views of scienƟsts, it is established that there is no single posiƟon on the definiƟon of “innovaƟon”. In modern economics, the quesƟon remains: is innovaƟon the result of innovaƟon or is it a process of implemenƟng a new idea? Employees must form effecƟve management of agricultural enterprises based on the percepƟon of innovaƟons. The mechanism of employee moƟvaƟon of agricultural enterprises in the condiƟons of innovaƟve development is offered, which provides response to innovaƟve, economic, social, ecological changes, where the emphasis is made on increase of business acƟvity of workers, on their encouragement to introducƟon and fast percepƟon of innovaƟons. In modern condiƟons, the development of innovaƟve acƟviƟes of agricultural enterprises is on the verge of synthesis of scienƟfic knowledge and tangible assets. The modern management system of an economic enƟty should be based on the principle of development of its staff and the development of a mechanism for moƟvaƟng employees of agricultural enterprises to intensify innovaƟon. It was found that the percepƟon of innovaƟons by employees of the enterprise is their ability to implement innovaƟons, which is characterized by the Ɵme of implementaƟon. It is established that a well-built mechanism of staff moƟvaƟon contributes to the formaƟon of appropriate incenƟves and working condiƟons under which employees will work to achieve the goals of the enterprise. PosiƟve results of moƟvaƟonal measures to intensify innovaƟon in the agricultural enterprise will be achieved by encouraging employees to self-development to ensure their professional growth.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45078094","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Development of alternative forms and types of agricultural lending in Ukraine 乌克兰发展替代形式和类型的农业贷款
Pub Date : 2020-12-18 DOI: 10.31548/bioeconomy2020.04.016
L. Hudoliy
This article deals with the problem of insufficient provision of credit resources to agricultural enterprises in Ukraine, which hinders the further development of production in the industry and increases its share in the country's GDP. Bank lending of agricultural production remains limited due to the fact that banks still consider agricultural enterprises to be objects of high risk and low creditworthiness, and in the segment of agricultural lending, they prefer large enterprises that audit their financial statements and insure crops. A noticeable demand for loans from farmers is constrained by high interest rates, the prevailing short-term nature of loan agreements, the requirements for high advance payments, floating charge or guarantees. The point of the article is to show the possibilities of expanding lending of agricultural enterprises both through bank lending and alternative forms and types of agricultural lending, such as leasing, promissory note lending or a combination of various forms and instruments. These forms are more "tolerant" to farmers than bank lending. Comparative calculations made on the materials of a number of Ukrainian banks confirmed that lease payments are lower than on the loan, and on the avalized bill of exchange are lower than on leasing. In addition, these forms allow you to avoid high advance payments, strict requirements for property collateral, for a positive credit history, and guarantees, which are the main barrier to obtaining loans by farmers. The use of these forms and types of lending will expand the ability of farmers to obtain credit resources of their need and optimize the price of credit resources and business taxation.
本文讨论了乌克兰农业企业信贷资源供应不足的问题,这阻碍了该行业生产的进一步发展,并增加了其在该国GDP中的份额。银行对农业生产的贷款仍然有限,因为银行仍然认为农业企业是高风险和低信誉的对象,在农业贷款领域,他们更喜欢审计财务报表和为作物投保的大型企业。农民对贷款的明显需求受到高利率、贷款协议的普遍短期性质、对高额预付款、浮动费用或担保的要求的限制。这篇文章的目的是通过银行贷款和其他形式和类型的农业贷款,如租赁、期票贷款或各种形式和工具的组合,展示扩大农业企业贷款的可能性。这些形式对农民来说比银行贷款更“宽容”。对多家乌克兰银行的材料进行的比较计算证实,租赁付款低于贷款,且可用汇票的付款低于租赁。此外,这些表格可以让你避免高昂的预付款、对财产抵押品的严格要求、积极的信用记录和担保,这些都是农民获得贷款的主要障碍。使用这些形式和类型的贷款将扩大农民获得所需信贷资源的能力,并优化信贷资源的价格和企业税收。
{"title":"Development of alternative forms and types of agricultural lending in Ukraine","authors":"L. Hudoliy","doi":"10.31548/bioeconomy2020.04.016","DOIUrl":"https://doi.org/10.31548/bioeconomy2020.04.016","url":null,"abstract":"This article deals with the problem of insufficient provision of credit resources to agricultural enterprises in Ukraine, which hinders the further development of production in the industry and increases its share in the country's GDP. Bank lending of agricultural production remains limited due to the fact that banks still consider agricultural enterprises to be objects of high risk and low creditworthiness, and in the segment of agricultural lending, they prefer large enterprises that audit their financial statements and insure crops. A noticeable demand for loans from farmers is constrained by high interest rates, the prevailing short-term nature of loan agreements, the requirements for high advance payments, floating charge or guarantees. The point of the article is to show the possibilities of expanding lending of agricultural enterprises both through bank lending and alternative forms and types of agricultural lending, such as leasing, promissory note lending or a combination of various forms and instruments. These forms are more \"tolerant\" to farmers than bank lending. Comparative calculations made on the materials of a number of Ukrainian banks confirmed that lease payments are lower than on the loan, and on the avalized bill of exchange are lower than on leasing. In addition, these forms allow you to avoid high advance payments, strict requirements for property collateral, for a positive credit history, and guarantees, which are the main barrier to obtaining loans by farmers. The use of these forms and types of lending will expand the ability of farmers to obtain credit resources of their need and optimize the price of credit resources and business taxation.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42576696","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Characteristics of intangible assets as object of accounting and specificities determination of it’s valuation 作为会计对象的无形资产的特征及其估值的特殊性确定
Pub Date : 2020-12-18 DOI: 10.31548/bioeconomy2020.04.006
L. Gutsalenko, A. Beldiy
The arƟcle discusses the accounƟng treatment for intangible assets. The authors note that intangible assets are the result of economic and technological development. On this basis, the classificaƟon of economic eras according to the relaƟonship between the use of tangible and intangible assets has been considered. The arƟcle also highlights the main criteria for intangible assets, namely legal and economic. The authors note that intangible assets are a group of balance sheets, in which the intellectual resources of the new economy could be reflected. It is noted that UNAS 8 “Intangible Assets” does not contain a certain part of the secƟons that are reflected in IAS 38 “Intangible Assets”, in parƟcular, separate acquisiƟons of an asset and acquisiƟons as part of the business associaƟon, acquisiƟons through government grants, etc. AccounƟng systems and items relaƟng to intangible assets are considered. Intangible assets, and especially intellectual capital, are considered to be an important source of capital deepening in European countries, albeit with significant differences among countries. It is noted that one of the biggest challenges in accounƟng for intangible assets is their valuaƟon and, according to certain requirements of the legislaƟon, the enƟty may revalue at fair value at the balance sheet date but if there is no acƟve market, the revaluaƟon may be carried out on the basis of an expert assessment of the subject of the evaluaƟon acƟvity. The authors maintain that the presƟge or importance of intangible objects can be assessed by expert judgment, as many factors constrain the implementaƟon of the excepƟonal features or properƟes specific to these objects. The authors discussed various methods for intangible asset valuaƟon and the prioriƟes for applying expert valuaƟon approaches to intangible assets and intellectual property objects in foreign pracƟce. The arƟcle also deals with staƟsƟcal data on the value of intangible assets in the balance sheets of Ukrainian enterprises.
文章讨论了无形资产的会计处理。作者指出,无形资产是经济和技术发展的结果。在此基础上,根据有形资产和无形资产使用之间的关系对经济时代进行了分类。该报告还强调了无形资产的主要标准,即法律和经济标准。作者指出,无形资产是一组资产负债表,其中可以反映新经济的智力资源。需要注意的是,UNAS 8“无形资产”不包含IAS 38“无形资产》中规定的某些部分,特别是资产的单独收购和作为业务关联一部分的收购、通过政府拨款的收购等。考虑与无形资产相关的会计制度和项目。无形资产,尤其是智力资本,被认为是欧洲国家资本深化的重要来源,尽管各国之间存在显著差异。值得注意的是,无形资产核算中最大的挑战之一是其价值,根据法律的某些要求,资产可能在资产负债表日以公允价值进行重估,但如果没有活跃市场,则可以在对活跃性评估对象进行专家评估的基础上进行重估。作者坚持认为,无形物品的价值或重要性可以通过专家判断来评估,因为许多因素限制了这些物品的特殊性或特殊性的实现。作者讨论了无形资产评估的各种方法以及在外国实践中运用专家评估方法评估无形资产和知识产权客体的先验知识。该报告还涉及乌克兰企业资产负债表中无形资产价值的统计数据。
{"title":"Characteristics of intangible assets as object of accounting and specificities determination of it’s valuation","authors":"L. Gutsalenko, A. Beldiy","doi":"10.31548/bioeconomy2020.04.006","DOIUrl":"https://doi.org/10.31548/bioeconomy2020.04.006","url":null,"abstract":"The arƟcle discusses the accounƟng treatment for intangible assets. The authors note that intangible assets are the result of economic and technological development. On this basis, the classificaƟon of economic eras according to the relaƟonship between the use of tangible and intangible assets has been considered. The arƟcle also highlights the main criteria for intangible assets, namely legal and economic. The authors note that intangible assets are a group of balance sheets, in which the intellectual resources of the new economy could be reflected. It is noted that UNAS 8 “Intangible Assets” does not contain a certain part of the secƟons that are reflected in IAS 38 “Intangible Assets”, in parƟcular, separate acquisiƟons of an asset and acquisiƟons as part of the business associaƟon, acquisiƟons through government grants, etc. AccounƟng systems and items relaƟng to intangible assets are considered. Intangible assets, and especially intellectual capital, are considered to be an important source of capital deepening in European countries, albeit with significant differences among countries. It is noted that one of the biggest challenges in accounƟng for intangible assets is their valuaƟon and, according to certain requirements of the legislaƟon, the enƟty may revalue at fair value at the balance sheet date but if there is no acƟve market, the revaluaƟon may be carried out on the basis of an expert assessment of the subject of the evaluaƟon acƟvity. The authors maintain that the presƟge or importance of intangible objects can be assessed by expert judgment, as many factors constrain the implementaƟon of the excepƟonal features or properƟes specific to these objects. The authors discussed various methods for intangible asset valuaƟon and the prioriƟes for applying expert valuaƟon approaches to intangible assets and intellectual property objects in foreign pracƟce. The arƟcle also deals with staƟsƟcal data on the value of intangible assets in the balance sheets of Ukrainian enterprises.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47137166","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
期刊
Bioekonomika ta agrarnii biznes
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1