Income formation of hunting farms of Zaporizhia region

Abstract

The relevance of the study of the dynamics and structure of income of hunting farms in the region. It is determined that this study is one of the main tasks of the analysis of enterprise income. The classification and structure of incomes of hunting farms are given. The dynamics in the formation of the number of users of hunting lands of Zaporizhia region and their structure in terms of state enterprises, public organizations and private enterprises are analysed. There is a tendency to reduce the area of hunting grounds in state farms and public organizations and increase – in private enterprises. An analysis of the financial performance of hunting farms in general, which showed that the level of cost recovery income in the Zaporizhia region among other regions of Ukraine is one of the highest. A similar analysis in terms of different organizational forms of hunting management showed the lowest level of cost recovery for users who belong to other private and public hunting organizations. In 2019 it was 55.9 % compared to 63.8 % in the organizations of the Ukrainian Society of Hunters and Fishermen and 74.4% in the enterprises of the State Forest Agency of Ukraine. The structure of sources of income of hunting farms is given, among which the main ones are income from the sale of licenses for hunting animals, sale of shot cards for fur, sale of shot cards for game birds, sponsorship, and other income. The dynamics of the total number and number of captured wild animals by their different species is analysed. It is shown that the most significant share of income of hunting farms in Zaporizhia region is provided by the number of ungulates, which remains low in the region. During the period from 2015 to 2019, it decreased from 52 to 19 animals. It is established that the formation of income of hunting farms is influenced by the following negative factors: high level of poaching, shadow component of the economy, imperfection of the legal framework and statistical reporting, reduction of hunting grounds, reduction of ungulates, insufficient number of qualified specialists. The study found that the almost complete lack of state support for the hunting industry has led to a decrease in the interest of hunting land users in the efficient and rational use of natural resources of the region.