Pub Date : 2022-11-08DOI: 10.32317/2221-1055.202205047
O. Radchenko, D. Strikhovskyi, S. Leontovych
Martial law and hostilities on the territory of Ukraine have an unprecedented devastating impact on the national economy. There is a restructuring of management and financial regulation to preserve statehood and security. The purpose of the article is to summarize the state of the financial mechanism in the agrarian sector of Ukraine, primarily on the example of its budgetary instruments, in a war economy. A monographic method was used to review scientific publications and the regulatory framework, system analysis and synthesis to display the dynamics of indicators for the object of study. The methodological foundations of the functioning of the financial mechanism of the agricultural sector are summarized through its structural levels, strategy and tactics, methods, levers and tools. The definition of the categories of the financial mechanism, financial instruments of the financial and agricultural markets has been clarified, their connection with agricultural policy has been highlighted. The structure of the regulatory field, according to which the financial mechanism of agrarian policy is regulated under martial law, is determined. The state of the financial market of Ukraine, the structure and volume of its resources for the period of conducting the hybrid military aggression of the Russian Federation are analyzed. The state of the financial mechanism of the agricultural sector in 2013-2022 is highlighted. for financial instruments and components of budget support, lending, fiscal and price regulation, capital consumption, capital investment; connection of the volumes of financial resources of industry corporations with the results of activities in terms of profitability. The financial instruments of international assistance for the economy and the agricultural sector of Ukraine are summarized. The novelty of the study is the systematization of the features of the financial mechanism and its constituent instruments for the agricultural sector of Ukraine under martial law and the forecast of the volume of financial potential for 2022 by individual components. The directions of transformation of the financial mechanism for post-war reconstruction are outlined. It is shown that a significant criterion for the impact of agricultural policy on financial processes is the growth of qualitative characteristics of the mechanism for their implementation, primarily the expansion of the regulatory field for the formation of financial resources and attraction of investments, the simplification of agricultural business, the expansion of logistics and ways of marketing products, the formation of food balances, export-import operations. Separate results of the study in terms of determining the structure and volume of the financial potential of the directions for further transformation of the financial mechanism can be used in the formation of the financial component of the Strategy for the post-war recovery of the economy of Ukraine.
{"title":"Impact of Martial Law on Development Financial Mechanism of the Agricultural Sector of Ukraine","authors":"O. Radchenko, D. Strikhovskyi, S. Leontovych","doi":"10.32317/2221-1055.202205047","DOIUrl":"https://doi.org/10.32317/2221-1055.202205047","url":null,"abstract":"Martial law and hostilities on the territory of Ukraine have an unprecedented devastating impact on the national economy. There is a restructuring of management and financial regulation to preserve statehood and security. The purpose of the article is to summarize the state of the financial mechanism in the agrarian sector of Ukraine, primarily on the example of its budgetary instruments, in a war economy. A monographic method was used to review scientific publications and the regulatory framework, system analysis and synthesis to display the dynamics of indicators for the object of study. The methodological foundations of the functioning of the financial mechanism of the agricultural sector are summarized through its structural levels, strategy and tactics, methods, levers and tools. The definition of the categories of the financial mechanism, financial instruments of the financial and agricultural markets has been clarified, their connection with agricultural policy has been highlighted. The structure of the regulatory field, according to which the financial mechanism of agrarian policy is regulated under martial law, is determined. The state of the financial market of Ukraine, the structure and volume of its resources for the period of conducting the hybrid military aggression of the Russian Federation are analyzed. The state of the financial mechanism of the agricultural sector in 2013-2022 is highlighted. for financial instruments and components of budget support, lending, fiscal and price regulation, capital consumption, capital investment; connection of the volumes of financial resources of industry corporations with the results of activities in terms of profitability. The financial instruments of international assistance for the economy and the agricultural sector of Ukraine are summarized. The novelty of the study is the systematization of the features of the financial mechanism and its constituent instruments for the agricultural sector of Ukraine under martial law and the forecast of the volume of financial potential for 2022 by individual components. The directions of transformation of the financial mechanism for post-war reconstruction are outlined. It is shown that a significant criterion for the impact of agricultural policy on financial processes is the growth of qualitative characteristics of the mechanism for their implementation, primarily the expansion of the regulatory field for the formation of financial resources and attraction of investments, the simplification of agricultural business, the expansion of logistics and ways of marketing products, the formation of food balances, export-import operations. Separate results of the study in terms of determining the structure and volume of the financial potential of the directions for further transformation of the financial mechanism can be used in the formation of the financial component of the Strategy for the post-war recovery of the economy of Ukraine.","PeriodicalId":53051,"journal":{"name":"Ekonomika ta upravlinnia APK","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75971896","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}
Pub Date : 2022-11-08DOI: 10.32317/2221-1055.202205020
O. Zakharchuk, Yaroslav Navrotskyi, Oksana Vyshnevetska, Vadym Petrov, S. Nesterenko
Considering the lack of elevator capacities and the imbalance in the distribution of commodity flows due to the occupation and blocking of seaports, other modes of transport are currently unable to provide the required volumes of grain for export, and the safety of the harvest is under threat. Therefore, the issue of logistics development in war conditions is urgent, which determines the relevance of the study. The purpose of the study is to analyse the pre-war and current state of the grain logistics system and to identify efficient ways of its development during the war and after its end. The study is based on the following methods: dialectical, historical, monographic, abstract-logical, systematic and classification, analytical forecasting, statistical, economic, economic-mathematical, and graphical. Investigated the length of roads in Ukraine and forecasted the reduction of roads due to military operations. The analysis of exportimport logistics was performed, and the advantages of maritime transport were determined, the share of which in exports was 99.5%, and in imports, the majority of transportation was by rail (44.9%). The state of elevator capacities was explored, the lack of which in 2021 amounted to 18.3 million tons (17.4%), the volume of their losses due to hostilities in 2022 was determined – 12.6 million tons (22.2%), the impact of the war on the growth of prices for grain storage services was analysed. A critical analysis of the infrastructure projects of the National Council for the Restoration of Ukraine from the Consequences of the War is performed and identified their disadvantages. The proposed measures to improve logistics will allow for reducing the lack of elevator capacities, increasing grain exports, accelerating the movement of products across the border and reducing logistics costs. The results of the research can be used by public authorities in the establishment of programs for the development of agrarian logistics, business structures – for the development of infrastructure projects and improvement of logistics systems of enterprises, scientists – for further investigation of grain logistics problems and determining the prospects for its development.
{"title":"Current State and Prospects of Grain Logistics Development in Ukraine","authors":"O. Zakharchuk, Yaroslav Navrotskyi, Oksana Vyshnevetska, Vadym Petrov, S. Nesterenko","doi":"10.32317/2221-1055.202205020","DOIUrl":"https://doi.org/10.32317/2221-1055.202205020","url":null,"abstract":"Considering the lack of elevator capacities and the imbalance in the distribution of commodity flows due to the occupation and blocking of seaports, other modes of transport are currently unable to provide the required volumes of grain for export, and the safety of the harvest is under threat. Therefore, the issue of logistics development in war conditions is urgent, which determines the relevance of the study. The purpose of the study is to analyse the pre-war and current state of the grain logistics system and to identify efficient ways of its development during the war and after its end. The study is based on the following methods: dialectical, historical, monographic, abstract-logical, systematic and classification, analytical forecasting, statistical, economic, economic-mathematical, and graphical. Investigated the length of roads in Ukraine and forecasted the reduction of roads due to military operations. The analysis of exportimport logistics was performed, and the advantages of maritime transport were determined, the share of which in exports was 99.5%, and in imports, the majority of transportation was by rail (44.9%). The state of elevator capacities was explored, the lack of which in 2021 amounted to 18.3 million tons (17.4%), the volume of their losses due to hostilities in 2022 was determined – 12.6 million tons (22.2%), the impact of the war on the growth of prices for grain storage services was analysed. A critical analysis of the infrastructure projects of the National Council for the Restoration of Ukraine from the Consequences of the War is performed and identified their disadvantages. The proposed measures to improve logistics will allow for reducing the lack of elevator capacities, increasing grain exports, accelerating the movement of products across the border and reducing logistics costs. The results of the research can be used by public authorities in the establishment of programs for the development of agrarian logistics, business structures – for the development of infrastructure projects and improvement of logistics systems of enterprises, scientists – for further investigation of grain logistics problems and determining the prospects for its development.","PeriodicalId":53051,"journal":{"name":"Ekonomika ta upravlinnia APK","volume":" 1100","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72378038","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}
Pub Date : 2022-11-08DOI: 10.32317/2221-1055.202205010
L. Bal-Prylypko, M. Nikolaienko, O. Cherednichenko, L. Stepasiuk
Today, Ukraine is forced to perform a complex geopolitical task in order to guarantee not only military, but also food security. Therefore, the issue of increasing the efficiency of the meat processing industry, as one of the components of this task, is significant and relevant. The purpose of the article is to substantiate the economic aspects of increasing the efficiency of the functioning of meat processing enterprises of Ukraine as a result of improving the recipe of sausage products in order to reduce their cost price. The research was conducted using general scientific methods and techniques: logical and qualitative analysis and synthesis, monographic method, system-structural analysis method, cause-and-effect analysis method, experimental method, economic-statistical method, calculation-constructive method and method of logical generalization. The results of the research in the form of practical recommendations for reducing the cost of sausage products as a result of changing the cost norms and improving the product formulation can increase the economic efficiency of meat production. In order to reduce the cost of meat products, the recipe of products has been changed due to the rejection of expensive ingredients. The scientific novelty of the research results lies in the development of practical approaches to the study and analysis of dynamic processes in the meat processing industry based on the policy of stimulating demand for competitive products both in the Ukrainian and foreign markets. The article highlights the problems of the current state of the meat industry in Ukraine, the prerequisites and the main causes of this situation. The article deepens practical approaches to improving the recipe of sausage products, evaluates their updated recipe in order to reduce the cost of production and increase its efficiency, which lays the foundation for future research for other types of products.
{"title":"Trends of the Development of the Meat Processing Industry of Ukraine and Practical Approaches to the Optimization the Recipe of Sausage Products","authors":"L. Bal-Prylypko, M. Nikolaienko, O. Cherednichenko, L. Stepasiuk","doi":"10.32317/2221-1055.202205010","DOIUrl":"https://doi.org/10.32317/2221-1055.202205010","url":null,"abstract":"Today, Ukraine is forced to perform a complex geopolitical task in order to guarantee not only military, but also food security. Therefore, the issue of increasing the efficiency of the meat processing industry, as one of the components of this task, is significant and relevant. The purpose of the article is to substantiate the economic aspects of increasing the efficiency of the functioning of meat processing enterprises of Ukraine as a result of improving the recipe of sausage products in order to reduce their cost price. The research was conducted using general scientific methods and techniques: logical and qualitative analysis and synthesis, monographic method, system-structural analysis method, cause-and-effect analysis method, experimental method, economic-statistical method, calculation-constructive method and method of logical generalization. The results of the research in the form of practical recommendations for reducing the cost of sausage products as a result of changing the cost norms and improving the product formulation can increase the economic efficiency of meat production. In order to reduce the cost of meat products, the recipe of products has been changed due to the rejection of expensive ingredients. The scientific novelty of the research results lies in the development of practical approaches to the study and analysis of dynamic processes in the meat processing industry based on the policy of stimulating demand for competitive products both in the Ukrainian and foreign markets. The article highlights the problems of the current state of the meat industry in Ukraine, the prerequisites and the main causes of this situation. The article deepens practical approaches to improving the recipe of sausage products, evaluates their updated recipe in order to reduce the cost of production and increase its efficiency, which lays the foundation for future research for other types of products.","PeriodicalId":53051,"journal":{"name":"Ekonomika ta upravlinnia APK","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73589132","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}
Pub Date : 2022-11-08DOI: 10.32317/2221-1055.202205037
N. Melnychuk, Rostyslav Dubas, Olha Palokha
Russia’s invasion of Ukraine has caused many social, economic, environmental and energy problems. Most business entities faced problems at the national level that affected their financial and economic activities. The mass departure of workers abroad, rising natural gas prices, internal relocation, and constant shelling force business entities to search for new approaches to the management and development of their enterprises. The purpose of the study – substantiate and test the scientific and methodological approach to achieving energy independence of economic entities as a way to avoid their insolvency in times of war. In the course of the study, a critical analysis of the thematic literature was performed, and a set of general scientific and special research methods was used: expert assessments, observation, analogy, grouping, obtaining a consensus, deductive, inductive reasoning, systematisation, system-functional, measurement, analysis, comparison, logical generalisation, systematisation, hypothesis, a repeated combination of independent scenarios, extrapolation, elasticity estimation and graphical. The study identified the consequences of the military invasion of Ukraine and developed an algorithm for actions during the war. Four scenarios have been identified, under which the investigated business entity can solve the urgent problems. It is substantiated that the best scenario is the one in which it is required to increase its production capacity by setting up a “full cycle” production using a continuous pyrolysis system for the recycling of worn-out tires. The rationality of its use is proved. The scientific and methodological tools for interaction between business entities and the state during the war have been improved based on a systematic approach, which, unlike the existing ones, deepens the significance of shifting the centre of gravity from the macro to the micro level and is based on the proposed algorithm of actions (identifying the problem, developing possible scenarios for its immediate solution, compliance of the chosen scenario with the national interests of the state, finding a source of funding for the implementation of one of the scenarios), which determines the most optimistic scenario of the balance of interests between the state and business entities. The practical value of the proposed lies in the identification of economic, social, environmental and energy efficiency of the developed algorithm of actions in practice, on the example of financial and economic activities of the entity. Such an approach, on the one hand, allows for achieving energy independence soon and is a way to avoid the insolvency of economic entities in the conditions of war. On the other hand, it should become a reliable base for the national economy in the period of post-war reconstruction.
{"title":"Energy Independence and Financial Stability of Economic Entities in the Conditions of War","authors":"N. Melnychuk, Rostyslav Dubas, Olha Palokha","doi":"10.32317/2221-1055.202205037","DOIUrl":"https://doi.org/10.32317/2221-1055.202205037","url":null,"abstract":"Russia’s invasion of Ukraine has caused many social, economic, environmental and energy problems. Most business entities faced problems at the national level that affected their financial and economic activities. The mass departure of workers abroad, rising natural gas prices, internal relocation, and constant shelling force business entities to search for new approaches to the management and development of their enterprises. The purpose of the study – substantiate and test the scientific and methodological approach to achieving energy independence of economic entities as a way to avoid their insolvency in times of war. In the course of the study, a critical analysis of the thematic literature was performed, and a set of general scientific and special research methods was used: expert assessments, observation, analogy, grouping, obtaining a consensus, deductive, inductive reasoning, systematisation, system-functional, measurement, analysis, comparison, logical generalisation, systematisation, hypothesis, a repeated combination of independent scenarios, extrapolation, elasticity estimation and graphical. The study identified the consequences of the military invasion of Ukraine and developed an algorithm for actions during the war. Four scenarios have been identified, under which the investigated business entity can solve the urgent problems. It is substantiated that the best scenario is the one in which it is required to increase its production capacity by setting up a “full cycle” production using a continuous pyrolysis system for the recycling of worn-out tires. The rationality of its use is proved. The scientific and methodological tools for interaction between business entities and the state during the war have been improved based on a systematic approach, which, unlike the existing ones, deepens the significance of shifting the centre of gravity from the macro to the micro level and is based on the proposed algorithm of actions (identifying the problem, developing possible scenarios for its immediate solution, compliance of the chosen scenario with the national interests of the state, finding a source of funding for the implementation of one of the scenarios), which determines the most optimistic scenario of the balance of interests between the state and business entities. The practical value of the proposed lies in the identification of economic, social, environmental and energy efficiency of the developed algorithm of actions in practice, on the example of financial and economic activities of the entity. Such an approach, on the one hand, allows for achieving energy independence soon and is a way to avoid the insolvency of economic entities in the conditions of war. On the other hand, it should become a reliable base for the national economy in the period of post-war reconstruction.","PeriodicalId":53051,"journal":{"name":"Ekonomika ta upravlinnia APK","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88187032","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}
Pub Date : 2022-06-24DOI: 10.33245/2310-9262-2022-172-1-140-149
I. Artimonova
The article analyzes the current state of the fnancial market of Ukraine and assesses the dynamics of its development in the framework of the implemented fnancial and credit policy of the state during the war. The main factors influencing the development trends of the domestic fnancial market are identifed and substantiated. Emphasis is placed on the need to support the fnancial and economic system of the country through the widespread use of various types of securities as effective fnancial instruments to attract investment capital to restore destroyed infrastructure, industrial facilities and further development of all sectors of Ukraine in the war and postwar period. Today there is no doubt that the further development of the fnancial market depends on the availability and accessibility of various sources of investment resources that will be used to support Ukraine's economic development. An analysis of a number of current domestic regulations on simplifying the attraction of investments and expanding the list of fnancial instruments. Approaches to the organization of state regulation of issues of issue, circulation, redemption and redemption of new securities are highlighted. The influence of digitalization of economic processes on the emergence of innovative fnancial instruments such as bank certifcates of deposit, infrastructure and green bonds is substantiated. It is proved that the intensifcation of operations on placement and circulation of bank certifcates of deposit will help revive the stock market and ensure the inflow of investment capital into the banking system of Ukraine. At the same time, the issue of infrastructure and green bonds will provide ample opportunities to attract fnancing to support the greening of Ukraine's fnancial system. An analytical review of the features of issuance and circulation of innovative fnancial instruments in the international space and European countries in particular. The main characteristics of the world fnancial market are analyzed, the experience of the world's leading countries in the organization and use of alternative fnancial instruments is revealed. The expediency of using the project fnancing mechanism is substantiated in view of the emergence of alternative fnancial instruments for attracting investment funds through the disclosure of their nature, purpose and features of application. The directions of implementation of foreign experience in the application of the project fnancing mechanism in the national economy are outlined. The influence of the trajectory of previous development and functioning of the fnancial market of Ukraine on modern investment processes of the country is determined. Based on the generalization of world experience in the circulation of innovative fnancial instruments, taking into account the peculiarities of the domestic fnancial market, the main strategic priorities of the fnancial market in Ukraine, including the formation of favorable conditions for capital investm
{"title":"Strategic priorities of fnancial market development in Ukraine","authors":"I. Artimonova","doi":"10.33245/2310-9262-2022-172-1-140-149","DOIUrl":"https://doi.org/10.33245/2310-9262-2022-172-1-140-149","url":null,"abstract":"The article analyzes the current state of the fnancial market of Ukraine and assesses the dynamics of its development in the framework of the implemented fnancial and credit policy of the state during the war. The main factors influencing the development trends of the domestic fnancial market are identifed and substantiated. Emphasis is placed on the need to support the fnancial and economic system of the country through the widespread use of various types of securities as effective fnancial instruments to attract investment capital to restore destroyed infrastructure, industrial facilities and further development of all sectors of Ukraine in the war and postwar period. Today there is no doubt that the further development of the fnancial market depends on the availability and accessibility of various sources of investment resources that will be used to support Ukraine's economic development. An analysis of a number of current domestic regulations on simplifying the attraction of investments and expanding the list of fnancial instruments. Approaches to the organization of state regulation of issues of issue, circulation, redemption and redemption of new securities are highlighted. The influence of digitalization of economic processes on the emergence of innovative fnancial instruments such as bank certifcates of deposit, infrastructure and green bonds is substantiated. It is proved that the intensifcation of operations on placement and circulation of bank certifcates of deposit will help revive the stock market and ensure the inflow of investment capital into the banking system of Ukraine. At the same time, the issue of infrastructure and green bonds will provide ample opportunities to attract fnancing to support the greening of Ukraine's fnancial system. An analytical review of the features of issuance and circulation of innovative fnancial instruments in the international space and European countries in particular. The main characteristics of the world fnancial market are analyzed, the experience of the world's leading countries in the organization and use of alternative fnancial instruments is revealed. The expediency of using the project fnancing mechanism is substantiated in view of the emergence of alternative fnancial instruments for attracting investment funds through the disclosure of their nature, purpose and features of application. The directions of implementation of foreign experience in the application of the project fnancing mechanism in the national economy are outlined. The influence of the trajectory of previous development and functioning of the fnancial market of Ukraine on modern investment processes of the country is determined. Based on the generalization of world experience in the circulation of innovative fnancial instruments, taking into account the peculiarities of the domestic fnancial market, the main strategic priorities of the fnancial market in Ukraine, including the formation of favorable conditions for capital investm","PeriodicalId":53051,"journal":{"name":"Ekonomika ta upravlinnia APK","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69583382","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}
Pub Date : 2022-06-24DOI: 10.33245/2310-9262-2022-173-1-27-39
M. Ibatulin, B. Khakhula
The paper considers the economic principles of pedigree swine production innovative development in Ukraine. We consider substantiation as an expedient measure among the instruments of the state regulation, estimating the pig industry on the basis of evidence-based food safety requirements and determining the need for the studied product in accordance with the estimation calculations. It is expedient to focus the effective tools of state regulation on such assessment. The main task is to determine the required number of breeding sows in order to increase the total number of pigs in Ukraine to further ensure the required amount of pork consumption. It has been proved that the formation of competitive breeding herds that meet the industrial pig breeding requirements is a priority task for the industry in the medium term, due to signifcant lagging of the main indicators of domestic breeds productivity from the breeding material of the best breeding companies caused by the previous deep economic transformations, rupture of most production and technological chains, inappropriate provision of the commodity enterprises with crossbred young stock and lack of signifcant breeding achievements in the industry for the last twenty years. The low competitiveness of the domestic breeding base eventually led to a decrease in the number of pig breeds distributed in Ukraine and their further replacement by more efcient foreign genetic resources. We consider it expedient to differentiate powers between the Ministry of Agrarian Policy and Food of Ukraine, in particular, the Department of Livestock Markets, the State Breeding Inspectorate and regional departments of agro-industrial development through amending the legal acts regulating legal relations in pedigree livestock breeding. In particular, it is proposed to add the examination of breeding products and issuance of breeding certifcates to the responsibilities of the departments of agro-industrial development of regional state administrations. In order to create conditions for increasing the pedigree pigs breeding competitiveness in both domestic and foreign markets, it is advisable to: improve the system of subsidies for the purchase of young pedigree animals in order to stimulate demand for domestic material; to distribute the functions of scientifc and practical support of the livestock industry with domestic material; in order to optimize the cost of subsidizing the purchase of breeding animals, the state must clearly defne the critical effectiveness pedigree products purchasing, as well as to develop a mechanism for refunding the subsidies if the recipient has not achieved the targets. Key words: state regulation, innovative development, pedigree swine breeding, efciency, competitiveness, agricultural enterprise.
{"title":"State regulation in pedigree swine production innovative development","authors":"M. Ibatulin, B. Khakhula","doi":"10.33245/2310-9262-2022-173-1-27-39","DOIUrl":"https://doi.org/10.33245/2310-9262-2022-173-1-27-39","url":null,"abstract":"The paper considers the economic principles of pedigree swine production innovative development in Ukraine. We consider substantiation as an expedient measure among the instruments of the state regulation, estimating the pig industry on the basis of evidence-based food safety requirements and determining the need for the studied product in accordance with the estimation calculations. It is expedient to focus the effective tools of state regulation on such assessment. The main task is to determine the required number of breeding sows in order to increase the total number of pigs in Ukraine to further ensure the required amount of pork consumption. It has been proved that the formation of competitive breeding herds that meet the industrial pig breeding requirements is a priority task for the industry in the medium term, due to signifcant lagging of the main indicators of domestic breeds productivity from the breeding material of the best breeding companies caused by the previous deep economic transformations, rupture of most production and technological chains, inappropriate provision of the commodity enterprises with crossbred young stock and lack of signifcant breeding achievements in the industry for the last twenty years. The low competitiveness of the domestic breeding base eventually led to a decrease in the number of pig breeds distributed in Ukraine and their further replacement by more efcient foreign genetic resources. We consider it expedient to differentiate powers between the Ministry of Agrarian Policy and Food of Ukraine, in particular, the Department of Livestock Markets, the State Breeding Inspectorate and regional departments of agro-industrial development through amending the legal acts regulating legal relations in pedigree livestock breeding. In particular, it is proposed to add the examination of breeding products and issuance of breeding certifcates to the responsibilities of the departments of agro-industrial development of regional state administrations. In order to create conditions for increasing the pedigree pigs breeding competitiveness in both domestic and foreign markets, it is advisable to: improve the system of subsidies for the purchase of young pedigree animals in order to stimulate demand for domestic material; to distribute the functions of scientifc and practical support of the livestock industry with domestic material; in order to optimize the cost of subsidizing the purchase of breeding animals, the state must clearly defne the critical effectiveness pedigree products purchasing, as well as to develop a mechanism for refunding the subsidies if the recipient has not achieved the targets.\u0000Key words: state regulation, innovative development, pedigree swine breeding, efciency, competitiveness, agricultural enterprise.","PeriodicalId":53051,"journal":{"name":"Ekonomika ta upravlinnia APK","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69584118","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}
Pub Date : 2022-06-24DOI: 10.33245/2310-9262-2022-172-1-40-50
O. Varchenko
The article considers the concept of system economy as a direction in economic theory based on the generalization of neoclassical, institutional and evolutionary theories, which is based on a combination of processes of creation, functioning, interaction and transformation of economic systems. Approaches to understanding the category of economic system, which covers the processes of production, distribution, ex- change and consumption of goods, as well as the relationship between producers and consumers of material goods and services are generalized. It was argued that the economic systems functioning structure and mechanism is based on cybernetic, informational and organizational theoretical principles of general systems theory. Having considered the scientifc directions of general systems theory, synergetics, change theory, catastrophe theory etc.,it was proved that isoformisms is manifested not only as similarity or clear correspondence of systems construction, but as commonality in their functioning and development as well. It was substantiated that a complex economic system has an emergent synergetic behavior and its development is based on non-equilibrium deviations of critical bifurcation points. It was revealed that complex economic systems have high uncertainty of behavior and their strategic development is focused on the search for self-development ways and unrealized reserves which results in a qualitatively new state of the system. Innovations and sustainable development principle were proved to be the main factors of violations in the agri-food systems sustainability and achieving their balanced socio-ecological and economic development. The negative and positive impact factors influencing the sustainability of agri-food systems modern development are systematized. These factors must be taken into account when substantiating the options for the systems development on the basis of targeted management influence. The paper highlights that agri-food systems operate in a multilevel environment and identifes strategic priorities for their development at the micro, meso, macro and mega levels. It is emphasized that agri-food systems affect the development of rural areas and they can ensure the homeostatic systems. The defnition of the category "agri-food systems" is extended and their specifc features, development trends, challenges and threats in achieving the sustainable development goals are generalized. Key words: economic system, agro-food system, rural areas, sustainable development, innovation, globalization.
{"title":"Theoretical bases of agri-food systems development under the global changes","authors":"O. Varchenko","doi":"10.33245/2310-9262-2022-172-1-40-50","DOIUrl":"https://doi.org/10.33245/2310-9262-2022-172-1-40-50","url":null,"abstract":"The article considers the concept of system economy as a direction in economic theory based on the generalization of neoclassical, institutional and evolutionary theories, which is based on a combination of processes of creation, functioning, interaction and transformation of economic systems. Approaches to understanding the category of economic system, which covers the processes of production, distribution, ex- change and consumption of goods, as well as the relationship between producers and consumers of material goods and services are generalized. It was argued that the economic systems functioning structure and mechanism is based on cybernetic, informational and organizational theoretical principles of general systems theory. Having considered the scientifc directions of general systems theory, synergetics, change theory, catastrophe theory etc.,it was proved that isoformisms is manifested not only as similarity or clear correspondence of systems construction, but as commonality in their functioning and development as well. It was substantiated that a complex economic system has an emergent synergetic behavior and its development is based on non-equilibrium deviations of critical bifurcation points. It was revealed that complex economic systems have high uncertainty of behavior and their strategic development is focused on the search for self-development ways and unrealized reserves which results in a qualitatively new state of the system. Innovations and sustainable development principle were proved to be the main factors of violations in the agri-food systems sustainability and achieving their balanced socio-ecological and economic development. The negative and positive impact factors influencing the sustainability of agri-food systems modern development are systematized. These factors must be taken into account when substantiating the options for the systems development on the basis of targeted management influence. The paper highlights that agri-food systems operate in a multilevel environment and identifes strategic priorities for their development at the micro, meso, macro and mega levels. It is emphasized that agri-food systems affect the development of rural areas and they can ensure the homeostatic systems. The defnition of the category \"agri-food systems\" is extended and their specifc features, development trends, challenges and threats in achieving the sustainable development goals are generalized.\u0000Key words: economic system, agro-food system, rural areas, sustainable development, innovation, globalization.","PeriodicalId":53051,"journal":{"name":"Ekonomika ta upravlinnia APK","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47950512","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}
Pub Date : 2022-06-24DOI: 10.33245/2310-9262-2022-172-1-131-139
O. Dragan, I. Gerasimenko, V. Zubchenko, O. Gavryk
The article considers fnancial reporting as a tool of crisis management, taking into account the innovations of current legislation (Code of Ukraine on bankruptcy procedures, 2018) and the high level of unproftability of economic entities and its inability to ensure the effectiveness of fnancial and economic activities. The purpose of the study is to summarize the main provisions of the preparation and submission of fnancial reporting in accordance with national and international standards and to justify its mandatory use in crisis management of economic entities. The methodological basis of the study is the fundamental principles of theory of fnance and fnancial management. Monographic method, theoretical method, method of comparative analysis, tabular method were used achieve the objectives of the study. The conceptual bases of business entities fnancial reporting in accordance with the national and international standards are defned on the basis of certain criteria (regulatory support, essence, composition, principles of formation). The balance sheet is a leading source of information for the analysis of non-current and current assets, receivables and payables, investments and innovations along with the liquidity and fnancial stability indicators. The income statement is a leading source of information for the analysis of production costs and proftability. Defciencies of the current system of methodological support for the analysis of the fnancial and economic condition of economic entities comprise the lack of integration of orders of the Ministry of Justice of Ukraine with the current forms of fnancial reporting. Guidelines for identifying signs of insolvency and signs of actions to conceal bankruptcy, fctitious bankruptcy or bankruptcy as of January 19, 2006 № 14 to the provisions of National regulation (standard) of accounting 1 have been adapted in order to improve the information support of the analysis of fnancial and economic condition of economic entities in the context of crisis management. Key words: crisis management, bankruptcy, insolvency, fnancial reporting, national regulations (standards) of accounting, international fnancial reporting standards.
{"title":"Financial reporting as an instrument of anti-crisis management","authors":"O. Dragan, I. Gerasimenko, V. Zubchenko, O. Gavryk","doi":"10.33245/2310-9262-2022-172-1-131-139","DOIUrl":"https://doi.org/10.33245/2310-9262-2022-172-1-131-139","url":null,"abstract":"The article considers fnancial reporting as a tool of crisis management, taking into account the innovations of current legislation (Code of Ukraine on bankruptcy procedures, 2018) and the high level of unproftability of economic entities and its inability to ensure the effectiveness of fnancial and economic activities. The purpose of the study is to summarize the main provisions of the preparation and submission of fnancial reporting in accordance with national and international standards and to justify its mandatory use in crisis management of economic entities. The methodological basis of the study is the fundamental principles of theory of fnance and fnancial management. Monographic method, theoretical method, method of comparative analysis, tabular method were used achieve the objectives of the study. The conceptual bases of business entities fnancial reporting in accordance with the national and international standards are defned on the basis of certain criteria (regulatory support, essence, composition, principles of formation). The balance sheet is a leading source of information for the analysis of non-current and current assets, receivables and payables, investments and innovations along with the liquidity and fnancial stability indicators. The income statement is a leading source of information for the analysis of production costs and proftability. Defciencies of the current system of methodological support for the analysis of the fnancial and economic condition of economic entities comprise the lack of integration of orders of the Ministry of Justice of Ukraine with the current forms of fnancial reporting. Guidelines for identifying signs of insolvency and signs of actions to conceal bankruptcy, fctitious bankruptcy or bankruptcy as of January 19, 2006 № 14 to the provisions of National regulation (standard) of accounting 1 have been adapted in order to improve the information support of the analysis of fnancial and economic condition of economic entities in the context of crisis management.\u0000Key words: crisis management, bankruptcy, insolvency, fnancial reporting, national regulations (standards) of accounting, international fnancial reporting standards.","PeriodicalId":53051,"journal":{"name":"Ekonomika ta upravlinnia APK","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47013551","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}
Pub Date : 2022-06-24DOI: 10.33245/2310-9262-2022-172-1-72-84
N. Kopytets, V. Voloshyn
The article is studies theoretical principles and practical approaches to the settlement of relations between the food chain participants in the meat market. The issues of formation and transformation of food chains are currently one of the most discussed and studied by foreign and domestic scientists. It is substantiated that the share of direct producers of beef and pork has a negative dynamics of reduction and fluctuates within 30-40% in the fnal price formation. The share of producers in the retail price of poultry meat is much higher (47.1-59.5%) due to vertical integration and a closed production cycle. It is proved that the inconsistency of economic relations between the participants of the "production - processing - trade - the meat market consumer" chain affects both the supply of meat processing plants with raw materials and the formation of prices that would satisfy all the participants and results in unsatisfactory price situation for meat. Generalization of theoretical, methodological and practical principles of the "production-processing-trade-consumption" food chain, analysis and evaluation of the role of each of the links and studying the international experience gives grounds for identifying a number of areas in regulation of the relations and predetermine the increase the producer share in the chain through concluding fair and effective agreements between meat market participants; creation of agricultural service cooperatives and other associations of producers; establishment and running a network of wholesale markets for agricultural products; support for the creation and development of short supply chains; development of innovative logistics approaches and methods based on modern digital technologies. It is established that the relations between the participants of the chain "production-processing-trademeat market consumption" should be based on the principles of trust, justice, mutual respect, corporate social responsibility. It is substantiated that changes in consumer demands for food, including meat, increased competition, changes in government regulation, technological advances, increased emphasis on efficiency and sustainability, food safety affect changes in business and competitiveness strategies, which ultimately cause transformations in food chains in the form of new and innovative logistics approaches and methods. Key words: meat market, food chain, price, relationship settlement, innovative logistics approaches.
{"title":"Theoretical principles and practical approaches to the relations regulation between the participants of the meat supply chain","authors":"N. Kopytets, V. Voloshyn","doi":"10.33245/2310-9262-2022-172-1-72-84","DOIUrl":"https://doi.org/10.33245/2310-9262-2022-172-1-72-84","url":null,"abstract":"The article is studies theoretical principles and practical approaches to the settlement of relations between the food chain participants in the meat market. The issues of formation and transformation of food chains are currently one of the most discussed and studied by foreign and domestic scientists. It is substantiated that the share of direct producers of beef and pork has a negative dynamics of reduction and fluctuates within 30-40% in the fnal price formation. The share of producers in the retail price of poultry meat is much higher (47.1-59.5%) due to vertical integration and a closed production cycle. It is proved that the inconsistency of economic relations between the participants of the \"production - processing - trade - the meat market consumer\" chain affects both the supply of meat processing plants with raw materials and the formation of prices that would satisfy all the participants and results in unsatisfactory price situation for meat. Generalization of theoretical, methodological and practical principles of the \"production-processing-trade-consumption\" food chain, analysis and evaluation of the role of each of the links and studying the international experience gives grounds for identifying a number of areas in regulation of the relations and predetermine the increase the producer share in the chain through concluding fair and effective agreements between meat market participants; creation of agricultural service cooperatives and other associations of producers; establishment and running a network of wholesale markets for agricultural products; support for the creation and development of short supply chains; development of innovative logistics approaches and methods based on modern digital technologies. It is established that the relations between the participants of the chain \"production-processing-trademeat market consumption\" should be based on the principles of trust, justice, mutual respect, corporate social responsibility. It is substantiated that changes in consumer demands for food, including meat, increased competition, changes in government regulation, technological advances, increased emphasis on efficiency and sustainability, food safety affect changes in business and competitiveness strategies, which ultimately cause transformations in food chains in the form of new and innovative logistics approaches and methods.\u0000Key words: meat market, food chain, price, relationship settlement, innovative logistics approaches.","PeriodicalId":53051,"journal":{"name":"Ekonomika ta upravlinnia APK","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69583513","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}
Pub Date : 2022-06-24DOI: 10.33245/2310-9262-2022-172-1-120-130
I. Svinous, O. Slobodeniuk, N. Prysiazhniuk, O. Gavryk, N. Svinous
The article considers environmental accounting under its transition to international fnancial reporting. Professional organizations such as the International Federation of Accountants (IFA), the Association of Chartered Certifed Accountants (ACCA), and the Chartered Institute of Management Accountants (CIMA) are involved in the implementation of environmental accounting basics in practice. To become competitive on the world market, Ukrainian enterprises need to create environmental accounting and management systems. Legislation amendment is among the external causes and incentives for this process, which can signifcantly reduce the negative impact on the environment. Amending involves correspondinf to the institutional structure and consumer preferences in foreign countries, ecological labeling, the public opinion influence, environmental initiative within the business community, environmental audit and environmental standards, the practice dissemination of «supplier audit» and «ethical» investments. The study elaborates on the reasons for pointing out the peculiarities of emissions accounting and reporting concerning greenhouse gases in the enterprises. Environmental accounting can be organized for both the total amount of emissions and for separate different processes of greenhouse gases. The emission calculation method is generally applied the national inventory though there are no precise limits as well as assortment of sources and the preset base yea in the national inventory. International fnancial reporting standards do not consider the complex issue of accounting for greenhouse gas emission reduction certifcates. The value of these certifcates can be signifcant. International companies of countries with developed economies own and sell carbon dioxide emissions reduction certifcates obtained in accordance with the mechanism of clean development of the Kyoto Protocol. Accounting for the main areas of agricultural production greening can be carried out within the developed concept of accounting which focuses on the environment. It uses the theory, methodology and organization of environmental accounting of quota trade within the Kyoto Protocol in the context of modern methods in terms of globalization and integration of existing accounting models into a united international system. Key words: ecology, agricultural enterprise, ecological accounting, international fnancial reporting standards, accounting.
{"title":"Organization of agricultural enterprise environmental accounting under transition to international fnancial reporting standards","authors":"I. Svinous, O. Slobodeniuk, N. Prysiazhniuk, O. Gavryk, N. Svinous","doi":"10.33245/2310-9262-2022-172-1-120-130","DOIUrl":"https://doi.org/10.33245/2310-9262-2022-172-1-120-130","url":null,"abstract":"The article considers environmental accounting under its transition to international fnancial reporting. Professional organizations such as the International Federation of Accountants (IFA), the Association of Chartered Certifed Accountants (ACCA), and the Chartered Institute of Management Accountants (CIMA) are involved in the implementation of environmental accounting basics in practice. To become competitive on the world market, Ukrainian enterprises need to create environmental accounting and management systems. Legislation amendment is among the external causes and incentives for this process, which can signifcantly reduce the negative impact on the environment. Amending involves correspondinf to the institutional structure and consumer preferences in foreign countries, ecological labeling, the public opinion influence, environmental initiative within the business community, environmental audit and environmental standards, the practice dissemination of «supplier audit» and «ethical» investments. The study elaborates on the reasons for pointing out the peculiarities of emissions accounting and reporting concerning greenhouse gases in the enterprises. Environmental accounting can be organized for both the total amount of emissions and for separate different processes of greenhouse gases. The emission calculation method is generally applied the national inventory though there are no precise limits as well as assortment of sources and the preset base yea in the national inventory. International fnancial reporting standards do not consider the complex issue of accounting for greenhouse gas emission reduction certifcates. The value of these certifcates can be signifcant. International companies of countries with developed economies own and sell carbon dioxide emissions reduction certifcates obtained in accordance with the mechanism of clean development of the Kyoto Protocol. Accounting for the main areas of agricultural production greening can be carried out within the developed concept of accounting which focuses on the environment. It uses the theory, methodology and organization of environmental accounting of quota trade within the Kyoto Protocol in the context of modern methods in terms of globalization and integration of existing accounting models into a united international system.\u0000Key words: ecology, agricultural enterprise, ecological accounting, international fnancial reporting standards, accounting.","PeriodicalId":53051,"journal":{"name":"Ekonomika ta upravlinnia APK","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69583823","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}
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