Agricultural Production Cooperatives Research Articles

ПРАВОВИЙ СТАТУС АСОЦІЙОВАНОГО ЧЛЕНА КООПЕРАТИВУ

The article is devoted to the study of the legal status of associate members of the cooperative. The article examines in detail the legal status of associate members of the cooperative in accordance with the Law of Ukraine «On Cooperation», the Law of Ukraine «On Agricultural Cooperation», the Model Statute of the Agricultural Production Cooperative, the Model Statute of the Agricultural Service Cooperative, the Model Statute of Consumer Cooperative. The rights and responsibilities that a person acquires in connection with joining the associate members of the cooperative are analysed. Based on the analysis of current legislation of Ukraine, it is found that the rights of an associate member of the cooperative are the following: the right to an advisory vote, and in some cases the right to vote on the issues established by the statute; the right to receive payments on shares; the right to withdraw from the cooperative in the prescribed manner; the right to receive complete information about the activities of the cooperative; preferred in comparison with the members of the cooperative the right to receive a share in the liquidation of the cooperative; other rights, in particular, but not exclusively those directly related to participation in a particular type of cooperative. Based on the legislative study, it is established that the responsibilities of an associate member of the cooperative are as follows: to comply with the terms of associate membership in the cooperative in accordance with its charter; to pay statutory contributions; to reimburse the cooperative or other members for material and non-material damages caused by their actions or omissions; not to disclose trade secrets about the activities of the cooperative. It is analysed that the rights and obligations of associate members are very similar to the corporate rights acquired by the members of such corporate legal entities as companies. The opinion is expressed that the legislative approach to the possibility of acquiring associate membership in service and consumer cooperatives is incorrect. It is proven that associate members are by nature depositors who, upon joining a cooperative, expect to make a profit. Since among all the types of cooperatives only a production cooperative is for profit, it is proposed to amend the current legislation of Ukraine establishing the provision that only in production cooperatives associate membership can be acquired.

Fruit and berry industry of Belarus: production status, labor productivity and performance

The article draws attention to the relevance of the topic. It is noted that the level of self-sufficiency of Belarus with domestic fruit and berry products in some years does not reach 50%, although the soil and climatic conditions of the republic contribute to the almost universal cultivation and cultivation of various types and varieties of fruit and berry crops. In the fruit and berry industry of all categories of farms for the period 2015–2019, there were significant dynamic changes: if the gross harvest of fruits of seed crops decreased by almost 30%, the production of berries increased by 31%. The main contribution to the total gross harvest of fruits and berries was made by the households of the population – at least 70%. Attention is drawn to the fact that during the study period, the fruit-bearing area of horticultural crops significantly decreased, but their yield significantly increased. The article states that the yield of garden crops is characterized by a significant fluctuation between odd and even years: for even years, the yield indicators are higher compared to odd years. This pattern does not apply to berry crops.An in-depth study of the indicators characterizing the fruit and berry industry was carried out on the example of the agricultural production cooperative (APC) “Progress-Vertelishki” of the Grodno region. In this farm, considerable attention is paid to the cultivation and cultivation of horticultural crops: from a significant fruit – bearing area for the period 2014–2018, from 2.6 to 3.2 thousand tons of fruits and from 31 to 85 tons of berries were collected annually. Using the example of the fruit and berry industry of the APC “Progress-Vertelishki”, the author of the article proves the need to calculate and evaluate labor productivity on the basis of net production (added value) rather than gross output. The main part of the article concludes with an analytical assessment of the economic and financial indicators of the fruit and berry industry in the APC “Progress-Vertelishki”. The content of the article ends with reasoned conclusions.

Development of cooperative and integration relations in pig production industry

The article deals with the study of the issue of cooperative and integration relations developmentin pig production industry. It was proved that integration, as well as cooperation, reflect basically the same process - production and economic cooperation of economic entities engaged in different types of production and economic activities. However, they are parts of the technological process aimed to improve the efficiency of final production or worksperformance and servicesprovision. It was found out that setting the conditions for effective development of pig farming in domestic agricultural enterprises requires strengthening the development of integration and cooperation on the basis of long-term partnerships for small, medium and large agricultural enterprises - pig products manufacturers. It is obvious that small farms with a pig population of up to 50 heads must intensify the process of cooperatives establishmentand cooperativesfunctioning improvement in order to increase the efficiency of pig production and ensure product competitiveness, especially in the domestic market. These farms need to be involved in competitive pork supply chains based on the organization of slaughterhouses, transportation process, products preparation for sale, use of local brands, pork processing based on regional traditions, organization of modern forms of wholesale and retail trade. The analysis of tendencies and features of development of cooperation in agriculture based on surveys involving heads and leading experts of the pig meat production as well as generalizations of researchresults of the Ukrainian scientists give the grounds to recommend certain models of production cooperation in pig breeding. These include establishing agricultural production cooperatives (APC) on the basis of highly marketable personal peasant farmsrising three pigs and more and owning over 1 hectare of landarea within one settlement. Cooperation can be used to unite land plots owned by APCs into a single array for the purpose of their mechanized cultivation and growing agricultural crops for pig feed. It also providesestablishing highly concentrated agricultural production cooperatives on the basis of unprofitable farms of the corporate sector of other organizational and legal forms of management with a clear division of specialized structural units operating on the basis of internal settlement. Thus, the development of integration processes has become of strategic importance, primarilydue to the need to stabilize the production process of pig products in agricultural enterprises, to restore broken industrial and economic relationships, parity of all industries and economic entitiesinterests. Pig producers are participants in integration processes and they aim to reduce the productionassociated risk, its dependence on climatic conditions, the spontaneity of the pig and feed productsmarket, the need to increase the productioncompetitiveness. Processing companies also seek to focus on obtaining stable incomes, which requires сreating a reliable raw material base and beingthe marketsparticipants. It was proved that incorporation of a large number of structural units with commodity relationsis the common feature of agricultural production cooperatives and vertically integrated structures. However, the difference between these organizational and legal formsis worth pointing noting - structural units of agricultural holdings are mostly legal entities while agricultural cooperatives do not have such a status. However, both of the above-mentioned organizational and legal forms of settlement use the cost component, i.e.transfer prices, which are similar to domestic onesin their economic nature. Therefore, the proposed approaches to the introduction of transfer pricing can be used both in agricultural production cooperatives and in vertically integrated structures. Key words: integration, cooperation, agricultural cooperatives, agroholdings, pig breeding, production, sales.

Group Cohesion for Enhanced Operation of Agricultural Community-Based Projects in Gauteng Province, South Africa

Collective operation of smallholder farmers and cooperatives has been attributed to many mishaps and malfunctions. Such knowledge creates misperceptions regarding agricultural cooperatives and their usefulness in development. This study investigated member commitment, group cohesion and membership retention in agricultural production cooperatives. The main aim was to identify possible practical measures for enhanced performance and increased sustainability in farmer organizations. Data was collected from 92 participants that were currently operating as cooperative members. A combination of descriptive statistics, Perceived Cohesion (PC) and Binary Logistic Regression methods were employed for analysis. Results of the study indicate that group cohesion is influenced by trust among members, internal communication, financial performance of the cooperative, involvement of members in decision making, and role of the organization in the community. Strategies for increased group cohesion that were recommended in the study include information sharing and transparency at all levels of operation, and collective decision making and planning in organizations.

Realization of the Systematic Cadastre in Romania

The cadastre in Romania has a long history, but since 2010, the Government has decided that it is time to carry out this type of work through a financing program, so that citizens can benefit free of charge from the tabulation of the immobile. Unfortunately, over time, there has been a lot of land allotment and nationalization, so it is difficult to determine the real owners of the land. In particular, the cooperation, which began in 1952 and ended in 1962, forced the peasants to cede land for the establishment of Agricultural Production Cooperatives (APCs). Since 1991, Law 18/1991 on the restitution of lands taken over by APC has been applied. This process did not end even today, so the cadastre program is facing great difficulties.

Methods for correction of the anemic syndrome in calfs in agricultural production cooperatives

Methods for correction of the anemic syndrome in calfs in agricultural production cooperatives

ПЛОДОРОДИЕ ОРОШАЕМЫХ ЗЕМЕЛЬ В ЮЖНОЙ ЛЕСОСТЕПИ ОМСКОЙ ОБЛАСТИ

Unsustainable irrigation of chernozems can lead to secondary salinization and other negative consequences. The purpose of the research was to assess the fertility and hydrochemical composition of meadow-chernozem soil of the forest-steppe of Western Siberia under conditions of prolonged irrigation. The surveys were carried out in the fields of the agricultural production cooperative (APC) “Pushkinsky” and Federal State Unitary Enterprise (FSUE) “Omskoye”; cultivation technology – adaptive system of irrigated agriculture. The studies were conducted in 2015–2020 on the Pushkin irrigation system. The object of the research – irrigated meadow-chernozem heavy loamy soil. The methods of route field research and laboratory analyzes were used. The results obtained were compared with the baseline values (1978). With long-term irrigation and intensive agricultural use, the fertility indicators of meadow-chernozem soil did not significantly deteriorate. The arable horizons have a neutral and close to neutral reaction (pH 5.8–6.2), average humus content (5.9–7.2%). The supply of nitrate nitrogen, as a rule, remained at a low and medium level (6.0–14.7 mg/kg) due to the high removal by vegetative crops and the absence of fallow fields in the structure of irrigated arable land. Long-term systematic application of phosphorus-containing fertilizers and creation of a positive P balance led to the improvement of soil phosphate status (99–177 mg/kg). The content of exchangeable potassium remains high (144–353 mg/kg) and is stable over time, which is a feature of chernozems with a heavy particle size distribution. The content of mobile forms of lead, zinc and cadmium does not exceed approximate permissible concentrations in the soil. When analyzing the cation-anionic composition of the water extract of the soil profile of FSUE “Omskoe”, a weak salinity of the chloride type was revealed in the 0.6-1.4 m layer; of the sulfate-chloride type – in the 1.4-1.8 m layer. In the future, it may lead to secondary salinization and serve as a limiting factor for high yields. The absorbing complex of meadow-chernozem soil in the southern forest-steppe is highly saturated with bases. Sodium concentration is minimal; calcium and magnesium cations prevail. The groundwater samples are moderately fresh and of good quality. Among the anions, HCО3- prevails, among the cations – Mg2+ and Ca2+, which indicates the need to control the groundwater level to maintain a favorable ecological state of meadow-chernozem soil.

Raising Hereford breed in the conditions of the Republic of Tuva

The paper presents the results of the research into the condition, number and concentration of beef cattle of Hereford breed, adapted to the natural and climatic conditions of the East Siberian region. The methodological basis of the study was formed by the methods of systematization, logical and comparative statistical analysis. The research information was based on the official materials of the Ministry of Agriculture and Food of the Republic of Tuva on animal husbandry. Out of the total number of livestock in the region (180 748 heads), Herefords amount to 2869 heads. A comparative analysis of livestock in farms of different forms of ownership and different natural and climatic zones was carried out. The largest population of Herefords (48.94%) is concentrated in the central agricultural and livestock zone with forest-steppe and steppe subzones (by the number of animals Piy-Khem kozhuun ranks first, 19.1%). In the southern zone of dry steppes, there are 27.43% of Herefords (by the number of livestock in the Republic, Tes-Khem kozhuun ranks second, 14.7%). In the western mountain-steppe zone there are 23.63% of Herefords, the largest number is in Barun-Khemchik (7.4%) and in Bai-Taiginsky (7%) kozhuun. Specialized beef cattle have not been brought to the high-mountain Mongun-Taiginsky kozhuun of the western zone or to the eastern high-mountain taiga zone. According to the results of the analysis, taking into account the category of farms, 56.4% of Herefords are kept in peasant farm enterprises, 19.7% – in agricultural production cooperatives, 29.7% – in other agricultural enterprises. All farms practise year-round grazing. Differences in the number of Hereford cattle by districts depend on the capacities of farms and climatic breeding zones. The monitoring which was carried out will allow to determine the prospects for raising purebred cattle of a specialized type, taking into account the terrain and zone of the breeding work in the conditions of year-round grazing in the Republic of Tuva.

Is there a role for agricultural production cooperatives in agricultural development? Evidence from China

In recent years, China witnessed a boom in the formation of agricultural cooperatives. While most of them have been set up as agricultural service cooperatives, there is also the option of forming agricultural production cooperatives (APCs). Although both models stem from a similar long tradition, it was argued that production cooperatives were not competitive, thus having no role in agricultural development. Historically, these cooperatives were formed under specific conditions only. However, in recent years, they have been observed in villages characterised by family agriculture. Taking the example of Chongzhou County (Sichuan Province, China), this exploratory study investigates the salient conditions under which farmers voluntarily join such cooperatives. The results show that APCs still have a role to play in agricultural development after all. Certain conditions have to be met, like government support and recruitment of professional farm managers, but particularly a homogeneous membership and transparent decision-making processes.

ASSESSMENT OF THE IMPACT OF THE ORGANIZATIONAL AND LEGAL STATUS OF LAND ON THE EFFICIENCY OF LAND USE IN AGRICULTURAL PRODUCTION COOPERATIVES

The article considers changes in the legislation on the circulation of agricultural land, which are aimed at stimulating the development of property institutions and land leases, as well as modern trends in the organizational and legal relations between owners and tenants of agricultural land. The contribution of the resource potential of agricultural production cooperatives to the development of the resource base of agriculture has been assessed using the example of the Udmurt Republic. Factors of organizational and legal order have been identified, which affect the level of development of internal production cooperation. The impact of organizational and legal factors concerning the registration of land plots on the effectiveness of agricultural production cooperatives has been analyzed and assessed. The factor that characterizes the relationship between the level of legal registration of land and the efficiency of land use is justified. It is recommended to apply this factor to adjust various estimates of land turnover. There is a weak relationship between the organizational and legal forms of land management and the profitability and current liquidity of cooperatives in relation to the municipal districts of the Udmurt Republic. Conclusions are drawn on the state and trends of development of intra-industrial cooperation.

An Empirical Study of the Influencing Factors of the Agricultural Service Supply of Cooperatives from the Perspective of Industrial Chain

The study is based on 162 Agricultural Cooperatives in Zhejiang Province. On the basis of literature, this paper analyzes the service situation of agricultural production cooperatives, including production, processing and financing. The influencing factors are discussed theoretically and tested empirically. The study concluded that most cooperatives provide pre-and post-production supply services to participating members, as well as financing services. In addition, in order to strengthen human resources, the leaders of each cooperative are encouraged and the service awareness of the agricultural industrial chain of the cooperative is enhanced; the membership is expanded to facilitate agricultural production and the provision of financing services by the cooperative. At the same time, the increase in post-natal strength provides a positive impact on cooperatives and optimizes the overall market environment for cooperatives. Of course, the agricultural industrial chain services provided by cooperatives are also affected by the variety of products.

Состояние и пути развития сельских территорий

The result of scientific work was the conclusion that the stabilization and improvement of the agro-industrial complex is impossible without the unity of interests and goals of state structures, agricultural producers, processing and selling enterprises. Sustainable rural development has become a priority policy of the state. It covers the social, economic and environmental aspects of the development of society. This is the primary task of the power structures of all levels in the sphere of the agro-industrial complex. Creating agricultural production cooperatives is the surest and only way to ensure the food security of the country, the socio-economic and political stability of society. State structures of regions, municipal areas need to intensify and manage the creation of conditions for the voluntary association of small and medium-sized forms of agribusiness into production cooperatives.

Распространение и меры борьбы с кишечными цестодозами и стронгилятозами овец и коз в Дагестане

The purpose of the research is testing the effectiveness of a new method of group deworming of sheep and goats with intestinal cestodosis and strongylatosis in the conditions of the Caspian region of the Russian Federation. Materials and methods. The experiment was carried out on sheep and goats of different ages infected with Strongylata spp., Nematodirus spp., Moniesia spp. in the form of mono- and mixed infections, in livestock farms which are unsuccessful for these infecions and at the laboratory for the study of infective diseases of farm animals and birds from the Caspian zonal NIVI (SRVI) – Branch of the Federal State Budget Scientific Institution "Federal Agrarian Research Center RD". For this purpose, in the Agricultural Production Cooperative "Tindi" located in the Babayurtovsky zone of transhumance pastures, 750 sheep and goats were selected, which were divided into two groups — experimental and control — before moving to summer pastures. The animals from the experimental group were subjected to the group dehelminthization by feeding Febtal granulate and Helmicide granulate preparations with food in combination with bentonite flour and sodium chloride. The control group animals were not given a drug mixture. During the experiment, sheep and goats were kept under identical conditions and were monitored daily. Before and after treatment, feces of animals were examined using the methods of Fulleborn, Weid and serial washing. Statistical processing of test results of anthelmintics was carried out according to the program "Biometry". Results and discussion. It was found that cestodosis and strongylatosis of the digestive tract of sheep and goats are widespread in the vertical zonality of the region. The highest infection rate was found in sheep and goats on the plain: respectively, Strongylata spp. by 26.04 and 19.3%, Nematodirus spp. by 28.0 and 24.6%, Moniesia spp. by 33.1 and 29.16%, and in the foothills – by 26.8 and 23.28%, 26.4 and 22.9%, 31.3 and 26.7%. Sheep and goats are infected with cestodes and strongylates to a lesser extent in highlands and mountains. The proposed new composition provides high efficiency in the treatment and prevention of gastrointestinal cestodosis and strongylatosis in sheep and goats. Thus, the dehelminthization efficiency was 96.0% with 64.0% infection of animals with Trichostrongylus spp. before the experiment. After the dehelminthization, Strongylata spp. eggs were detected in 6 % of sheep and goats. Efficiency against Nematodirus spp. was 98% and against Moniesia spp. was 100%.

Analysis of Influencing Factors on Ethical Behavior towards Environment

Background and Aim: In recent decades, environmental crises have been added to the list of global crises and the consequences of unethical human behavior toward the environment is rapidly emerging. Therefore, the present study aimed to analyze the factors affecting ethical behaviors towards the environment. Materials and Methods: In this descriptive-analytical research, the study population consisted of 70 managers of agricultural production cooperatives of Ilam province in 2016 that were studied through census. Data were collected using a researcher-made questionnaire with closed ended questions, which its validity and reliability was confirmed. The data were analyzed by binomial and Pearson correlation tests using SPSS 19. Findings : The value orientation of altruism with mean of 3.32±0.76, awareness of consequences for others with mean of 3.31±0.84 and environmental concern for oneself with mean of 3.7±0.48 had the highest scores. Value orientation of success had a positive and significant relationship with environmental behavior (p=0.01). Conclusion: According to the findings, the value orientation of success was positively and significantly correlated with ethical behavior towards the environment. There was a positive and significant relationship between the value orientation of success and ethical behavior towards the environment. As values are often derived from the environment and the cultural context of community, culture building and training of ethical behavior to the managers about environmental protection are recommended. Please cite this article as: Taherpour K, Mahdizadeh H, Motamedinia Z. Analysis of Influencing Factors on Ethical Behavior towards Environment. Bioethics Journal 2019; 9(32): 73-85.

Influence of homozygosis by marker alleles of blood groups on the productivity, reproductive qualities and longevity of cows

Currently, in populations of different cattle breeds there is elimination of a number of alleles of blood groups and an in-crease in the homozygosity coefficient that leads to rise in the amount of homozygous animals. In this regard, the aim of the research was to study the effect of homozygosity by EAV-locus of blood groups on the productive and reproductive characteristics of cows. The research was carried out on the farms of the Smolensk region for breeding of Sychevskaya cattle breed: the “Rybkovskoye” breeding farm and pedigree breeding unit Agricultural Production Cooperative (APC) named after Uritsky. On these farms there were selected 2078 cows, homozygous according to alleles of EAV - locus of blood groups and heterozygous animals born in 2010-2014 (21 and 581, 50 and 1426 heads, respectively). The study has shown that the average milk yield over the productive life of homozygotes in the herd of the “Rybkovskoye” farm is insignificantly lower and on the farm named after Uritsky this parameter is significantly higher. Application of one-way ANOVA analysis determined the weak effect of genotype on the productivity of animals on the “Rybkovskoe” farm only for the first lactation with factorial effect in milk yield, milk fat and protein 1.2, 1.5 and 1.1%, respectively. On the breeding farm named after Uritsky the factorial effect in milk yield and fatyield for the second lactation was 0.3 and 0.4%, and on the average over the life in milk yield it was 0.4%. The analysis of repro-ductive qualities: the age of the first calving, the age of the first fruitful insemination, multiplicity of insemination to lactation, the number of days before the first insemination in the current lactation, the duration of open days revealed close values, similar nature of distribution and variation of these indicators, absence of statistically significant differences between them in homozy-gotes and heterozygotes. A weak (2% or less) influence of homozygosity on productive longevity, which determines the superiority of homozygous cows over heterozygous, characteristic for samples from both farms, has been found.

The efficiency of Profort additive in feeding cows during the period of increasing the milk yield

The article provides data on the use of Profort feed probiotic additive containing strains of Enterococcus faecium and Bacillus subtilis bacteria in feeding cows during the period of increasing the milk yield. The research was conducted in 2019 on the basis of Agricultural Production Cooperative Collective farm "Iskra", Kirov region. Two groups of highly productive black-and-white motley cows with the average milk yield of 7500 kg for a lactation of 20 animals each were formed for the experiment. The morphological composition and immuno-biochemical parameters of blood of the experimental animals as well as milk productivity and quality indicators of milk were studied, the economic efficiency of Profort probiotic additive use was calculated. It has been established that the inclusion of Profort additive into the animal diet at a dose of 30 g per head per day during 80 days of the period of increasing the milk yield contributes to the normalization of metabolic processes in their bodies, increasing the average daily milk yield by 9.04 – 12.86% (P<0.05), an increase in the percentage of fat and protein in milk by 0.03-0.10%, respectively, compared with the similar indicators of animals in the control group. When using Profort, from the cows of the experimental group in the first three months of lactation 72785.08 kg of milk in a basic fat content of 3.4% were ob-tained, that was 10580.37 kg of milk more as compared with the milk yield of animals from the control group for the same period (62204.71 kg). It allowed to increase the revenue from the sale of milk by 17.01%, to reduce the cost of production of 1 kg of milk by 2 rubles or 11.76% and to get 6.04 rubles of additional profit for each ruble of additional costs. The increase in profit and reduction in the cost of milk production contributed to an increase in profitability by 18.01%.

Tratamiento del impuesto diferido a partir de la valuación de activos biológicos bajo NIIF en la industria camaronera del Ecuador

Recibido: 1 de septiembre de 2019Aprobado: 30 de septiembre de 2019Actualmente la presentación de la información en los estados financieros del sector camaronero, no tiene definida una estructura concreta que permita estandarizar los procedimientos para la correcta aplicación de las Normas Internacionales de Información Financiera – NIIF. En este contexto, el presente artículo tiene por objetivo valuar los activos biológicos bajo NIIF y establecer el tratamiento del impuesto diferido de la Cooperativa de Producción Agropecuaria del Sur para lograr una medición exacta de la producción de camarón.El artículo caracteriza el proceso de producción actual y las limitaciones de reconocimiento y valorización de la producción, enfatizando finalmente en la medición del activo biológico a valor razonable.

THE TECHNOLOGY OF CO-CULTURING OF POTATOES WITH HONEY PLANTS AND PROSPECTS OF ITS TECHNICAL SUPPORT

The right way out of the crisis of the agro-based industries is the maximum use of the opportunities of scientific and technological progress and the orientation of the real economy to innovative development. One of the promising technologies of crop production is an innovative technology in potato growing, which provides for the co-culturing of potatoes with honey crops. Phacelia tanacetifolia (PhaceliatanacetifoliaBenth) is selected as honey crop, which is a valuable green manure. It allows to reduce the need for organic and mineral fertilizers, increases the ecological cleanness of products, favors the growth of potato yield, provides the additional honey yield. Phacelia significantly improves the soil structure, displacing a significant part of weeds, providing natural loosening of the soil, protection from drying out, from pests and parasites. The co-culturing of potatoes with phacelia protects the environment from the use of dangerous plant protection products. If the economic effect is defined as the difference between the profits of innovative and traditional technologies, then, according to preliminary calculations, the level of profitability of innovative technology in potato growing is 1.9 times higher, and the profit from 1 ha is 1.6 times higher compared with the traditional technology. Large-scale development of the proposed technology is hampered by the lack of potato planters and seed planters, which provide planting of potatoes and sowing seeds of honey crops simultaneously, in the Russian market and the markets of the European Union. An innovative technology - mounted seeder for potato planters was developed by the staff members of the Pskov State University. The article describes the main agro-technological requirements to this device. A general model and a kinematic scheme were developed to visualize the combination of the working elements of the potato planter and the mounted seeder. The developed model falls into the type of seed planters, which is designed to sowing in drills the seeds of honey crops (phacelia) in the furrow between potatoes at the time of the forthcoming closing of this furrow by soil, and can be used in agricultural engineering. Potential consumers of the proposed innovative technology in potato growing and the developed mounted seeder are farm enterprises and agricultural production cooperatives, which have small plots of land, use crop rotation systems in potato growing, and work for reducing costs and increasing the yield of potato cultivation.

Improving the organization of share capital analytical accounting

The research subject is a set of theoretical, methodological and organizational aspects of share capital accounting in agricultural production cooperatives. The aim of the work is to substantiate the methodological basis for share capital accounting, to identify its features, to develop proposals for its improvement. The methodological basis of the article are the general scientific and special economic and accounting methods of scientific knowledge: monographic, generalization, system and structural analysis and synthesis, grouping, graphic, accounting records, double entry, financial reporting. The results of the work.In the article the regulatory legal and organizational support of agricultural cooperatives activities, the methodology of their activities accounting and the specific features of reflection in accordance with the International Financial Reporting Standards aresubstantiated. The most typical operations that determine the characteristics of accounting for the cooperative form of management are considered. The possible ways of the enterprise accounting improvement by improving the organization of share capital analytical accounting are proposed. The field of application of results. The results of the study can be used for accounting and control of agricultural production cooperatives activities. They are also a prerequisite for designing strategies of their development and management. Conclusions according to the article. The content and features of the accounting methodology in cooperative entities are determined by the features of formation and changes of individual components of their equity, in particular share capital and retained earnings (uncovered loss), as well as by the emergence of new objects of accounting and economic relations. Share capital is the economic basis for cooperatives the existence. Therefore, we have proposed our own version of analytical accounting of share capital and cooperative members’ contributions. The format of “Share Accounting Book” used by most of the agricultural cooperatives investigated, does not fully correspond to the information needs of users. Therefore, it was proposed to improve this form of analytical accounting register. To organize the analytical accounting of land ownership, one should use the separate books for land registration. That will provide cooperative management and members with the detailed information onthe land ownership volume and dynamics for the whole business and in relation to its co-owners.

Організаційно-облікове забезпечення майна та капіталів сільськогосподарських виробничих кооперативів

Організаційно-облікове забезпечення майна та капіталів сільськогосподарських виробничих кооперативів