ТЕОРЕТИЧНІ АСПЕКТИ КАТЕГОРІЇ «ПЛАНУВАННЯ ДОДАНОЇ ВАРТОСТІ» ТА ОСОБЛИВОСТІ ЇЇ ЗАСТОСУВАННЯ У ПРОЦЕСІ ПЛАНУВАННЯ НА ПІДПРИЄМСТВАХ ЗЕРНОПРОДУКТОВОГО ПІДКОМПЛЕКСУ АПК УКРАЇНИ

Abstract

In market conditions, the production of products with higher value added creates competitive advantages for agricultural producers and grain processing enterprises. Improving the process of value added planning in the grain product subcomplex in this sense is one of the key factors. The purpose of the article is to study the theoretical aspects of the category "value added planning" and the peculiarities of its application in the planning process at the enterprises of the grain products subcomplex of the AIC of Ukraine. The research used dialectical, monographic methods and a systematic approach (to determine the role of value added planning as a systemic and complex phenomenon), as well as statistical methods, analysis and synthesis - to substantiate the calculated data. Gross value added includes the following main elements: wages with accruals; depreciation deductions; profit; rent; interest paid for the use of loan capital. Gross value added is greater than net value added at the cost of consumption in the production of fixed assets (depreciation). Net value added is essentially newly created value in the production process. Value added planning in the grain product subcomplex of the AIC is of great importance to ensure the timeliness of technological operations and the rational use of production resources. In this process, it is important to calculate the planned value of each element of value added, matching their values with the maximum growth of profits. In our opinion, in solving the problem of improving the efficiency of grain production an important role is given to the planning of such an element of added value as wages. This issue needs to be handled in such a way that labor productivity grows faster than wages. Here it is necessary to pay attention to the fact that the involvement in the production of highly qualified employees and their proper motivation, along with an increase in wages, the company will receive more profit. Since rent is an element of value added that is included in the cost of production, its planned growth should be accompanied by a proportional increase in production efficiency. Thus, in the course of our research it became clear that the increase in the value added is one of the main factors increasing the efficiency of production at the enterprises of the grain product subcomplex of the AIC of Ukraine. Therefore, it is very important to consider the process of planning value added comprehensively, looking for reserves to increase it. We define the category of "value added planning" as a systemic and complex phenomenon, where profit planning is the final link in the plans of all the components of added value, which takes into account the optimization of production, as well as the rational ratio of remuneration to employees and owners of the enterprise.