Agricultural Production In Ukraine Research Articles

ORGANIZATIONAL AND ECONOMIC ASPECTS OF THE FUNCTIONING OF SUBJECTS OF THE AGRARIAN SECTOR OF UKRAINE IN THE CONDITIONS OF THE INTRODUCTION OF MARTIAL LAW

Purpose. The purpose of the article is to offer proposals of a theoretical and practical nature regarding their effective functioning in the conditions of the post-war revival of the country's economy on the basis of the assessment of the activities of agricultural enterprises and households in the conditions of the introduction of martial law in the country, Methodology of research. To achieve the set goal, the following scientific methods were used in the research process: scientific abstraction, deduction and induction – to formulate a scientific hypothesis of the work, laws and principles; abstract and logical – for making theoretical generalizations, substantiating research methodology, formulating conclusions; monographic – for a detailed study of the functioning of agricultural enterprises and households in the conditions of Russia's military aggression against Ukraine. Findings. An assessment of the state of production and economic activity of the main producers of agricultural products in Ukraine was carried out. The main factors that affect the formation of their economic stability, in the conditions of the manifestation of destructive phenomena in the social and political life of the country, which are a consequence of Russia's military aggression against Ukraine, are determined. Taking into account the experience of business entities under martial law, theoretical and practical proposals regarding the post-war revival of the agrarian sector are proposed. Originality. An assessment of the stability of agricultural enterprises and households in the conditions of changes in the external business environment caused by Russia's military aggression against Ukraine was carried out. Practical approaches regarding the diversification of the production activities of farms of the corporate sector of the agrarian economy have gained further development in the conditions of the post-war revival of agriculture, which involves the development of the main branches of animal husbandry: pig breeding and cattle breeding. Practical value. The proposed proposals of a theoretical and practical nature regarding the post-war reconstruction of the agricultural sector of Ukraine can be used by farms of the corporate sector of the agrarian economy in the formation of perspective plans for the production of agricultural products and by local self-government bodies in the development of comprehensive programs for the social and economic development of rural areas. Key words: agriculture, martial law, agricultural enterprise, household, state support.

Agricultural production in Ukraine: An insight into the impact of the Russo-Ukrainian war on local, regional and global food security

The ongoing Russo-Ukrainian war is affecting Ukrainian agriculture. For example, Ukraine is no longer able to export agricultural products such as grains and cereals by sea to regional (European) and international markets, although this has been partially mitigated by the creation of a ?grain corridor?. As a result, food security in Ukraine, and to some extent, in the region (EU) and globally, is at some risk, especially in countries that rely heavily on agricultural imports from Ukraine. About 70% of the land in Ukraine is used for agricultural production. This paper provides an overview of Ukrainian agricultural production using statistics for 2018?2022, based on available literature, as well as FAO and official Ukrainian government statistics. Global production of the main grain crops and cereals (wheat, maize, barley, rapeseed, and sunflower), ranging between 2.9 and 6.6%, showed an upward trend in 2017?2021. Ukraine accounted for 9, 12, 12, 14, and 50% of the global trade market (import + export) in 2020/2021 for wheat, maize, barley, rapeseed, and sunflower oil, respectively. About 75% of agricultural products and services (892,852 million UAH in total) come from the crop industry, with the remainder from the livestock industry. Fertilizer export was banned in 2022.

ОСОБЛИВОСТІ СІЛЬСЬКОГОСПОДАРСЬКОГО ВИРОБНИЦТВА У ЛЬВІВСЬКІЙ ОБЛАСТІ

Agriculture, for many reasons, can be considered one of the most important sectors of the national economy in Ukraine. As evidenced by even a brief experience in agricultural production, there have been distinct periods in its history, each of which corresponded to a specific form of organizing production processes. One of the main features of the current stage is that enterprises have become the main form of agricultural production, with a significant proportion being household farms and a smaller proportion being farms. This specificity is reflected in the dynamics of agricultural production, particularly in the Lviv region. The main components of the proposed article are as follows. Firstly, the position of the agro-industrial complex of Lviv region in the national economy of Ukraine is examined by calculating its share in the production of all major types of agricultural products, both crops and livestock. The significance of this analysis is enhanced by examining the production dynamics of each of the mentioned agricultural products, such as grain crops, potatoes, and livestock, over the period from 2000 to 2020. Secondly, a graphical representation of the structure of agricultural production in the Lviv region for the year 2020 is provided for better visualization. Thirdly, further details about the structure of agricultural production and its dynamics from 2010 to 2020 are analyzed, focusing on the changes that occurred during that period. Finally, the specific features of agricultural production in the Lviv region are specified by considering various aspects, including the yield of major crops and changes in meat production structure from 2000 to 2020. To summarize the above, it is advisable to focus on the following points. Firstly, one of the determining factors for increasing the efficiency of agricultural production in our country is a comprehensive consideration of the specifics of each particular period of its development. Each period of agricultural development and land use has its own particular form of organizing production processes, which requires constant improvement and consideration of previous experience in state regulation. Secondly, an important conclusion is that the effectiveness of agricultural production in Ukraine as a whole, and especially in its individual regions, is determined not only by optimizing the relationships between the main groups of producers but also by the effectiveness of the economic mechanisms of each of these groups individually.

ORGANIC PRODUCTION AS A COMPONENT OF ENSURING FOOD SAFETY OF UKRAINE

The article analyzes the problem of food safety, which characterizes the socio-economic and ecological situation, ensures the balance of the food market, and is relevant and important for the population of the countries of the world. It was determined that the food independence of Ukraine ensures the efficiency of the food sector in several aspects: it stimulates the development of agriculture; creates jobs, which contributes to the reducing of unemployment and raising of the standard of living of the population; ensures food safety; reduces dependence on imports, etc. An important place in ensuring food safety is occupied by the agrarian sector of the economy of Ukraine, and organic production satisfies the needs of the population for high-quality and safe food products. It has been established that domestic and foreign demand for domestic organic products is growing, and Ukraine, which has significant areas occupied by organic production of agricultural products and exports them, occupies a leading position among other European countries. The study shows the dynamics of the internal market of organic products in Ukraine for 2010-2021, which shows the positive changes, despite the military actions. The article displays graphs and figures that illustrate the current state of global organic production, the percentages of organic land areas in different countries, the rates of their increase, the countries with the largest share of organic agricultural areas and the countries with the largest organic product markets in the world. The current state of organic agricultural production in Ukraine, the main problems and prospects for its development are studied, the main differences between organic and inorganic products are given, the advantages of organic products for the human health, ecological, social and economic advantages are indicated. It was determined that organic agricultural production plays an important role in the development of the agrarian sector of the Ukrainian economy, is a promising tool for stimulating sustainable economic development and, with effective functioning, will ensure food safety. The main directions of increasing the volume of production and promotion of domestic organic products to other countries of the world are outlined.

Global Food Security and Ukraine’s Contribution to Its Provision

The aim of the article is to study the essence of global food security and assess Ukraine’s contribution to its provision. The essence of the concept of “global food security” is clarified. The tasks of specialized institutions dealing with the problem of global food security are described. Ukraine’s participation in the FAO and the UN World Food Security Committee has been clarified. It has been established that the Global Food Security Index (GFSI) is used to assess food security around the world, which includes four components: food affordability, food affordability, food quality, safety an d security, natural resources and sustainability. Ukraine’s contribution to the world food market has been studied. The structure of the total merchandise exports of Ukraine was analyzed, it was found that the share of agri-food products is 40.6%, and the share of plant products is 22.8%. Ukraine’s place in world food exports is specifi ed, the geographical structure of food exports is considered. Ukraine’s contribution to food security in Africa and Asia is analyzed. The dynamics of Ukrainian grain exports to the world market has been studied. The risks and threats to global food security related to the Russian armed invasion of Ukraine are described. The USDA forecast for grain exports from Ukraine is given. The conclusion is made about the need to protect and support the production of agricultural products in Ukraine under martial law.

Vegetable production in Ukraine in conditions of economic instability: forecast and future prospects

Agro-industrial complex of Ukraine is one of the few sectors of the economy, which, despite significant problems of financial development of the state in war conditions, demonstrates relative stability of functioning. According to food traditions and the availability of fertile land in Ukraine, the sphere of vegetable farming is developed, it occupies about 20% of the total volume of agricultural production in Ukraine. The beginning of a full-scale war in Ukraine creates challenges for vegetable producers and requires them to intensify efforts to preserve production capacity and use the potential for development even in difficult conditions of economic instability. Based on the analysis of statistical data, the paper proves that in the pre-war period agriculture in Ukraine was actively developing, and Ukrainian vegetable producers have formed a positive reputation in international markets, as evidenced by the stable growth of export volumes of their products. Nevertheless, analysis of the financial indicators of key Ukrainian producers of vegetables indicates a number of problems associated with the formation of profits and the overall efficiency of their activities, so there is an objective need to strengthen the financial position of domestic vegetable producers. In order to specify the opportunities and threats to the development of vegetable producers in Ukraine, SWOT-analysis was used, according to the results of which one can point out that mainly the prospective development of the industry will depend on the dynamics of military conflict, while domestic vegetable producers have a strong financial, technological, human and resource potential.

THE IMPLEMENTATION OF PRECISION AGRICULTURE TECHNOLOGIES AS A FACTOR OF INFLUENCE ON THE ECOLOGICAL AND ECONOMIC COMPONENT OF AGRICULTURE

The development of ecologically safe rural production is currently one of the most promising areas of the agricultural sector. This necessitates the study of areas of greening of agricultural development, which aims to reduce the negative impact on the environment, improve the quality of agricultural products, compliance with environmental requirements in the process of its production. The article outlines the author’s concept of greening of agricultural production. It is substantiated that in order to ensure and develop the greening of agricultural production in Ukraine, there is an objective need to introduce digital technologies. This primarily applies to the transition of domestic farmers to precision of farming technology. The article is devoted to revealing the potential of precision farming technologies in crop production as a leading branch of agricultural production, the most important source of human food resources. The strategy of using precision farming technologies is aimed at maximally attracting and using various information to develop timely and effective agro-technological solutions, their optimization in relation to specific soil-climatic and economic conditions of agricultural enterprises, differentiated implementation of basic technological operations within the field to achieve maximum quantitative and qualitative indicators. The paper identifies the prerequisites that determine the choice of precision farming technologies, which are grouped into three groups: socio-economic, technical-technological, environmental. On the basis of the conducted analysis the estimation of application of digital technologies at the agricultural enterprises in the modern period is made. It is explained the need to increase the level of digitalization, which will provide an opportunity to use the latest advances in information technology. The examples of introduction of digital technologies in large domestic agricultural holdings are given. Economic calculations of the introduction of certain digital technologies into the production activities of the Uladovo-Lyulinetskaya Research and Selection Station have been carried out, which makes it possible to objectively assess the prospects for the practical use of precision farming technologies. The economic and ecological advantages of digital agriculture in the context of ensuring the greening of agricultural production are established. The factors that slow down the introduction of digital farming technologies in the activities of agricultural enterprises have been identified. Keywords: agriculture, agricultural production, crop production, digital technologies, digital agriculture, greening

Economic and Social Consequences of the Concentration of Production in Agricultural Enterprises in Ukraine

Abstract Research background: Assessment of the positive and negative aspects of the concentration of agricultural production in Ukraine, including in the form of agricultural holdings, is very dynamic due to the dynamic macroeconomic conditions of doing business here. Purpose: The goal of the article is to present the results of research and an assessment of the consequences of the concentration of agricultural production in Ukraine through indicators of changes in the size and efficiency of agricultural enterprises. Research methodology: The research methodology is based on the general dialectic approach and includes the following methods: induction, monographic, graphical, grouping, analysis of dynamic series, and formalization of calculation algorithms. Results: Regularities of influence of the sizes of the agrarian enterprises on the efficiency of their functioning are revealed. The study showed that the concentration of production creates a number of strengths in agricultural production in the country as a whole which helps to solve certain social problems. However, the concentration of agricultural production does not increase the economic efficiency of enterprises. Novelty: The assessment of the consequences of large agricultural enterprises in Ukraine and the activities of agricultural holding companies has been differentiated. Previously made conclusions of other researchers on the consequences of the concentration in agricultural production has been clarified.

Marketing support of competitiveness of agricultural enterprises

The article examines the system of agricultural marketing with the aim of meeting the needs of consumers and achieving the competitiveness of agricultural producers in the context of determining the characteristics of agricultural activity. It is substantiated that the sustainable development of agricultural production contributes to the strengthening of the economic and social security of the state, the formation of a positive image of the country, the growth of the quality of life of the urban and rural population, the increase of export potential, the maintenance of ecological balance in rural areas, the rational use, protection and reproduction of natural resources. According to the results of the assessment of the state of agricultural production in Ukraine, a change in the assortment of agricultural products was revealed in the direction of increasing the amount of cultivation of more profitable types of crop and livestock products. It was found that agricultural products occupy a leading place in Ukrainian exports. Attention is focused on the peculiarities of agricultural production, compared to other branches of the economy, which determine the specifics of the organization of marketing at agricultural enterprises. It was revealed that marketing research in the agricultural sector is mainly carried out by intermediaries, as a result of which the largest part of the profit is concentrated in intermediary structures. The stages of the process of implementation of marketing activities at enterprises producing agricultural products are characterized. It is substantiated that for the successful conduct of competition and the introduction of niche products, it is advisable to conduct marketing research and analyze the competitiveness of agricultural enterprises in the course of financial and economic activity, which will contribute to timely decision-making regarding changes in the product range, sales markets, and the enterprise management system. It has been proven that the use of marketing tools to increase the competitiveness of agricultural enterprises is important because it will contribute to taking into account external factors of influence and internal reserves of increasing efficiency. Attention is drawn to the need to select effective methods of competition and create the basis for the identification of the enterprise, which is determined by its marketing concept.

Financial Support of Natural Agricultural Production in Ukraine

The processes of modern globalization and social transformations have significantly increased the priority of environmental protection, accordingly, they require the implementation of priority measures to solve urgent problems in the field of environmental protection and the simultaneous rational use of natural resources. The solution to these problems significantly depends on the system of financial support formed in the countries, as well as the established composition and volumes of funding sources and the determined directions of their use, which determines the need for a scientifically based analysis. The purpose of the work is to study the innovation activity of Ukrainian enterprises by sources of their financing and the development of practical recommendations for choosing the optimal model of influence on innovation efficiency of innovation support. The methodological basis of the research was the use of a set of general scientific and special methods: generalizations and scientific abstraction, historical-logical, extrapolation, and tabular visualization methods. Results of the research - The system of financial support for environmental protection at the current stage of the development of the economy of Ukraine was investigated. It is noted that environmental taxes should not just fill the state budget of the country, but stimulate the payer to have a positive and responsible attitude towards the natural environment. The dynamics of revenues to the budgets due to the application of environmental taxation mechanisms was studied and a conclusion was drawn regarding its effectiveness. The effectiveness of the implementation of the fiscal and regulatory functions of the environmental tax in Ukraine was evaluated. The order of distribution of environmental tax funds, as the main source of replenishment of environmental funds, was considered and the inefficiency of its use was analyzed. It was established that the environmental tax does not fully fulfill its fiscal function because the received income does not allow for fully financed environmental protection measures. The obtained results can be used as a basis for reforming the environmental tax in the direction of increasing its fiscal and effective effectiveness.

Crop yield and energy assessment of chickpea and sunflower cultivation depending on microirrigation system designs

Over the past 15-20 years, agricultural production in Ukraine has been reoriented to the cultivation of more profitable, highly liquid, as well as drought-resistant crops, in particular – chickpeas and sunflowers. Simultaneously, the technology of growing these crops is quite energy-consuming, especially under irrigation conditions. Therefore, research on the impact of micro-irrigation system designs on the energy parameters of chickpea and sunflower cultivation is relevant. The purpose of the scientific work is to perform an energy assessment of chickpea and sunflower cultivation depending on the construction of micro-irrigation systems and the method of water supply. Research methods: short-term field experiments, and analytical and statistical methods for processing experimental data. The scheme of field experiments provided for various options for laying irrigation pipelines (IP) of micro-irrigation systems (in the horizontal and vertical planes) and the implementation of a pulsed water supply mode (standard). The control was the variant without irrigation. Based on the results of experimental studies, it was found that the method of laying irrigation pipelines (the design of micro-irrigation systems) reliably affects the yield of field crops. Thus, a higher yield was recorded with a shorter distances between the IP (0,7 and 1,0 m), regardless of the depth of the pipelines. It has been proven, that the higher yield level of both chickpeas (4,28 t/ha) and sunflower (4,50 t/ha) was obtained when implementing the pulse water supply mode, however, such an increase was within the error of the field experiment. At the same time, the introduction of subsoil drip irrigation is more appropriate than the cultivation of chickpeas and sunflowers in terms of the total energy costs of the technology. An analysis of energy efficiency in terms of the energy efficiency coefficient (EEC) indicates a high level of energy efficiency in chickpea and sunflower cultivation under both surface and subsurface drip irrigation (EEC = 2,03-2,23 and 2,32-2,50, respectively). The most effective was the cultivation of these crops with a pulsed water supply: EEC was 2,44 for growing of chickpeas and 2,61 for growing of sunflowers. The research materials are of practical value for farmers in the matter of energy management in chickpea and sunflower micro-irrigation technologies.

Виробництво сільськогосподарської продукції в Україні для потреб Королівства Марокко

Goal. To assess the possibilities of cooperation between Ukraine and potential importers of domestic food based on investing in agricultural production of Ukraine and mutual benefits. Methods. Theoretical methods of scientific research: analysis and synthesis, comparison, classification, and generalization. Results. The commercial proposal is to create a joint agricultural production system on an area of 20 thousand hectares of state-owned land. The project is proposed to be implemented in the irrigation zone of the South of Ukraine. This area has significant thermal resources, and soils have a high fertility potential, which allows for optimization of moisture conditions for irrigation to ensure maximum and stable levels of productivity of arable land with high-quality products, including vegetables, livestock, grain, and feed. Conclusions. During the discussion, various options for the terms of cooperation were considered by stakeholders. One of such options for cooperation with the Kingdom of Morocco (Party — 1) and Ukraine (Party — 2) in the field of agriculture — is successive stages of joint production and investment activities. The initial in these stages is the production of corn and winter wheat on the lands of NAAS in the irrigation zone of 20 thousand hectares. One of the options for cooperation provides for the following conditions and obligations of the Parties: «Party — » provides investment resources for the implementation of projects for the restoration and expansion of irrigation systems on an area of 20 thousand hectares with an estimated capital cost of $ USA 50 million.; «Party — 2» develops and implements in practice projects for restoration and expansion of irrigation, provides agro-technological processes directly for grain production, and supplies it to Party — 1 in compliance with investment conditions and obligations (250 thousand tons).

SPECIFICITY OF ORGANIC PRODUCTION IN UKRAINE AND ITS INFLUENCE ON THE FORMATION OF RELATED COSTS

The rapid development of organic production contributes to the improvement of the existing accounting system, which should reflect all the necessary information for management decisions. The purpose of the scientific publication is to study the organizational and technological features of organic production and their impact on the formation of related costs to identify problematic accounting aspects in the context of European integration. The research of opinions of modern scientists on actual questions of the account of manufacture of organic products is analyzed. The current state of development of the European consumer market of organic production is considered, it is noted that the active development of organic production in Ukraine contributes to its long-term success in the organic market of Europe. It is established that organic agricultural production in Ukraine is one of the main directions of development of the agricultural sector of the economy, the article identifies priority areas for achieving strategic goals of the state. The objects of accounting for the costs of organic production enterprises are revealed, their main characteristics are indicated. It is established that the system of accounting for the costs of organic enterprises should be uniform, so it must take into account the standards of organic production, production technology, the requirements of current legislation on production, circulation and labeling of organic products. The study analyzes that in recent decades, completely new methods of cost accounting and costing systems for organic products, which can be divided into three groups. The components of accounting and analytical support for information support and management of costs for the production of organic products are detailed. The specific features that affect the organization of accounting support for organic production are outlined, the main aspects are indicated. The article describes the structured methods of the concept of cost management through appropriate budget planning and regulatory cost accounting, the methods presented include basic principles. The need to reflect in the indicators of financial statements accounting data on the costs of organic production has been confirmed. According to the results of the study, the need to develop methodological tools for accounting for organic production was determined. With the development of organic production, an accounting system should be properly organized, which will help provide users with timely and accurate information on the production, storage and sale of organic agricultural products. It is established that the correct organization of accounting for production costs, in an organic enterprise, should ensure the efficiency and reliability of the entire management system, in particular to enable prompt receipt of true and complete accounting information about costs. The objects of accounting for the costs of organic production enterprises have been identified, which will allow to organize separate accounting of costs for the production of organic products, inorganic products and products of the transition period. It was found that the differentiation of such costs will help control the quality of products and allow you to adapt financial information to the needs of external and internal users.

DOCUMENTATION OF THE PRODUCTION PROCESSES OF ORGANIC CROP PRODUCTION

The subject of the study is the accounting system and in particular the system of documenting the costs of production of organic crop products. Economic and statistical research methods were used to analyze the state of organic production. General trends in the development of the system of accounting for production processes in organic crop production were studied using the methods of induction and deduction. The methods of theoretical generalization and comparison were used in the study to reveal the features, nature and content of organic production and its elements as objects of accounting. The method of observation was used to study the state of primary accounting of production processes in the field of organic crop production. The publication is devoted to the study of the state of primary accounting of the costs of organic crop production and the development of scientifically sound recommendations for agricultural enterprises to improve it. Organic agricultural production in Ukraine is one of the priority areas of development of the agricultural sector of the economy, based on the adopted National Economic Strategy for the period up to 2030. Initial observation is the only basis for the formation of information flows of management, financial, statistical and tax reporting, which is provided by continuous and continuous documentation of business transactions. As a result of the research, the directions of using the information of primary documents, which formalize the costs of organic production, are grouped. The functions of primary documents in the management of organic production are outlined. The necessity of creation of specialized forms of primary accounting of expenses of seeds, planting material, means of protection of plants, fertilizers as those which need special control in the course of production of organic products is substantiated. The organizational and technological features and specifics of control during the transition period, in terms of "pure" organic production and in terms of parallel production of organic and inorganic products, which should be taken into account when documenting costs. The general approaches to documentation of expenses are offered and the form of the Act on use of substances (ingredients, components) which is allowed to be used in the course of organic production and which are allowed to use in maximum admissible quantities is developed. The developed proposals will allow providing control over observance of the legislation in the field of organic production, to realize control and information functions of primary documents on the account of expenses of organic plant growing. Promising areas of further research on this issue are the development of a package of primary documents for other sectors of organic production and the formation of guidelines for documenting all its business processes, which will form the basis of information management system of organic production at all levels. and forming a strategy for its development.

КОНФЛІКТНІСТЬ У ВЗАЄМОДІЇ ЕКОНОМІКИ І ПРИРОДИ ТА РОЛЬ АГРОЕКОЛОГІЇ ЯК ВАЖЛИВОГО СПОСОБУ ЇЇ УПЕРЕДЖЕННЯ

Розкрито сутність антагонізму взаємовідносин між суб’єктами і об’єктами людської діяльності, що виникають у системі "людина –– суспільство –– економіка –– природа", та їх переростання в соціально-екологічні конфлікти. Останні характеризуються такими відносинами між ними, за яких кожна із сторін відображає протилежну позицію по відношенню до впливу економіки на екологію, і навпаки. Обґрунтовано місце і роль у загостренні економіко-екологічних конфліктів концепції економічного зростання, яке забезпечується випереджальним нарощуванням масштабів та інтенсивності споживання продуктивної сили природного ресурсу. Викладено головні принципи концепції сталого розвитку, основою якого є паритетність відносин між людиною, економікою і природою, що нейтралізує виникнення економіко-екологічних конфліктів.Виокремлено поетапність наростання екодеструктивного впливу економіки на природні ресурси сільського господарства –– основної галузі життєзабезпечення суспільства, охарактеризовано кожний етап. Доведено, що неузгодженість нарощування валового виробництва сільськогосподарської продукції в Україні з вимогами сталого (економіко-соціально-екологічно збалансованого) розвитку галузі досягла рівня антропогенного навантаження на природний сільськогосподарський ресурс, який наближається до граничної лінії, за якою починаються і стають загрозливими для виробництва та життя людей кризові зміни в природних, насамперед земельних, ресурсах,Обґрунтовано місце агроекології в переході до економіко-соціально-екологічно збалансованого розвитку, охарактеризовано її сутність як галузі науки та основні принципи. Визначено відмінності між індустріально-інтенсивним і агроекологічним сільським господарством. Розкрито роль останнього в збереженні та нарощуванні продуктивної сили сільськогосподарських угідь у довгостроковому періоді, адаптації галузі до змін клімату і сприяння їх пом'якшенню, покращенні харчування людей, скороченні масштабів безробіття і бідності в сільських районах. Сформульовано на основі документів ООН і Європейського Союзу рекомендації щодо вжиття заходів з імплементації наукових розробок і передових практик переходу від індустріально-інтенсивного екологоруйнівного до сталого агроекологічного виробництва в аграрну політику України.

ТЕОРЕТИЧНІ АСПЕКТИ ІННОВАЦІЙНОГО РОЗВИТКУ АГРАРНОГО СЕКТОРУ ЕКОНОМІКИ УКРАЇНИ

The article analyzes the theoretical aspects of ensuring innovation activity in the agricultural sector of the Ukrainian economy. At the moment, in the agricultural sector of the Ukrainian economy, the need to implement innovative projects is due to its multi-layered nature, as well as its existence in a state of crisis. Thus, the study of the features of ensuring innovative development of subjects of the agricultural production system of Ukraine in theoretical, methodological and practical aspects becomes relevant. Scientific approaches and features of regulatory support for the functioning of agricultural entrepreneurship entities based on innovation are highlighted. The importance of taking into account the peculiarities of the post-industrial economy model as an institutional basis for the effective functioning of the multi-layered system of agricultural production in Ukraine is proved. The necessity of transforming scientific approaches to classifying factors that determine the state and prospects of implementing innovative projects at the level of a region or a specific business entity is substantiated. A system of factors that determine the level of efficiency of innovation activities within a particular business entity is identified. It is proposed to include basic factors that are determined by the location of the business entity and are determined by the economic essence of the agricultural sector, the specifics of the process of organizing the creation of products and the conditions for their sale to the end user. It is proposed to distinguish First-Order factors, the action of which is determined by natural processes, and second-order factors, the nature of development of which is determined by the specifics of anthropogenesis. Strategic factors are determined by the form and direction of economic activity of the business entity. Industry and organizational and legal factors are distinguished. Variable factors are caused by the behavior of internal and internal stakeholders, which is caused by the influence of socio-economic, political, and natural and climatic factors. Depending on the nature of the occurrence, external and internal factors differ.

УДОСКОНАЛЕННЯ СИСТЕМИ ДЕРЖАВНОГО РЕГУЛЮВАННЯ ЯК СКЛАДОВОЇ ЧАСТИНИ ІНСТИТУЦІЙНОГО МЕХАНІЗМУ РОЗВИТКУ АГРАРНОГО СЕКТОРУ

The article highlights the role of the state as an element of the institutional mechanism in increasing the multiplicative effect of agricultural development. The tasks of the state agrarian policy aimed at achieving certain strategic goals have been identified. The directions of functioning of the institutional mechanism of agricultural sector development are outlined: improvement of normative-legal provision and system of state planning of agricultural sector development, formation of effective mechanism of state support of agricultural producers, improvement of structure of state regulation institution, overcoming institutional traps of state regulation of agrarian sector. The signs of the mechanism of state support for the development of agricultural production in Ukraine, which is represented by a set of organizational and functional institutions, are given. The main instruments of state support of agricultural production are highlighted: measures for preferential and priority lending for investment projects; preferential insurance of crops of certain agricultural crops; distribution of budget funds in different directions. The state subsidizes interest rates on loans to agricultural production entities, the formation of regional and state food funds, leasing, etc. The importance of approximation of the legislation of Ukraine to the regulations in force in the EU in the field of technical regulation of the lists of national standards, which are identical to the harmonized European standards, is determined. The main problems in the domestic agricultural sector are outlined. It is noted that the formation and implementation of state support mechanisms should ensure the development of peasant farms, financing of production and social infrastructure, soft loans and insurance of agricultural activities, streamlining the tax system. It is important to achieve optimal interaction between the use of market relations and rational state intervention in agriculture. The main components of the institutional mechanism of state support of the agricultural sector in modern conditions are offered.

МЕТОДИЧНІ ПІДХОДИ ДО ОЦІНКИ ЙМОВІРНОСТІ БАНКРУТСТВА УКРАЇНСЬКИХ ПІДПРИЄМСТВ

The aim of the study is to methodical assessment of the probability of bankruptcy of Ukrainian enterprises taking into account the specifics of agricultural activity. We defined the term "bankruptcy" taking into account its economic and legal aspect; the effects of threats on the financial and economic condition of the enterprise and the probability of bankruptcy were investigated; studied and analyzed the most common methods of assessing the probability of bankruptcy of enterprises in modern business conditions. To achieve this aim, the following research methods and techniques were used: abstract-logical method (when revealing the essence of the concept of Bankruptcy); dialectical approach (for theoretical generalization on problems identification and ways of solving these problems, for formulation of conclusions); method of expert assessments, comparative analysis approach, analysis and synthesis methods (in developing the concept of assessing the probability of bankruptcy); monographic technique (for in-depth study of individual types of factors influencing the likelihood of bankruptcy); graphical and tabular method (when presenting the results of the study). The author's definition of the term "bankruptcy" is offered. The classification of the principal branch factors influencing probability of bankruptcy of the enterprises of agrarian sphere of Ukraine is specified and schematized. It was proved that the discriminant analysis of the assessment of the probability of bankruptcy (construction of multifactor models that summarize the most important financial indicators in the integrated indicator) does not take into account the sectoral characteristics of agricultural enterprises. The concept of bankruptcy diagnostics was set forward, which combines discriminant analysis and expert assessment of qualitative signs of a possible crisis of an agricultural enterprise. The indicators selected for examination cover non-financial factors– risks and threats of agricultural production in Ukraine, and their generalization allows to clarify the risk of bankruptcy.

СУЧАСНИЙ СТАН І СТРАТЕГІЯ РОЗВИТКУ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ В УМОВАХ ВІЙСЬКОВОЇ ЕСКАЛАЦІЇ І ЗАБЕЗПЕЧЕННЯ ПРОДОВОЛЬЧОЇ БЕЗПЕКИ

he purpose of the study is to develop organizational and economic aspects of improving the system of strategic management of agriculture, taking into account modern features of economic development. To achieve this goal, the following tasks are set: to analyze the current state and trends of agricultural production in Ukraine; explore the methodological principles of strategic management; to develop organizational and economic measures for the strategic development of agriculture; develop priority areas for improving the effectiveness of strategic management. The article substantiates the need to take into account the industry specifics of agro-industrial enterprises in the process of strategic management. Peculiarities of conducting economic activity in the main food subcomplexes of the agro-industrial complex of Ukraine: grain, meat and dairy products are considered. The concept of the study is based on the premise and justification of large-scale structures of agricultural production as a basis for further development of the agricultural sector and the development on this basis of tools for choosing competitive strategies for agricultural development. The most significant results that contain elements of scientific novelty include the following: generalized theoretical foundations of the mechanism of formation of agricultural development strategy and principles of strategic management of economic entities, including: continuity of management strategy development; purposefulness of management strategy; renewable strategy; social orientation of strategic management. Based on the analysis of dominant factors, structural parameters and the basic trend of agricultural development of Ukraine and regions, the principles of forming a competitive environment are determined. The practical significance of the study is determined by the possibility of using the developed theoretical aspects of strategic development in agriculture as a program aimed at improving the management system of agricultural enterprises and implementing strategies to ensure their sustainability in market conditions.

Taxation of agricultural sector in Ukraine

Effective development of the agricultural sector of the Ukrainian economy is possible only under the condition of stability and optimal tax legislation. Transparent and equal conditions for all entities in the industry will allow the agro-industrial complex to become a highly efficient and competitive sector. The article addresses the research and analysis of transformational changes in the taxation of agricultural producers in Ukraine during 2015-2017 and their fiscal manifestations. Special tax regimes for agricultural producers until 2015 are analyzed. The positive and negative consequences of the implementation of tax reforms are studied, in particular, the results of the introduction of a separate group of individual taxpayers for the taxation of agricultural enterprises are considered, and the dynamics of the volume of its receipts to local budgets are analyzed. The main problems that arose in the agrarian sector as a result of the reform carried out by the state regarding the value-added tax (VAT) levying on agricultural enterprises are highlighted, and the impact of this reform on the profitability of these enterprises is revealed. The volumes of VAT revenues and amounts of budget compensation for agricultural enterprises are analyzed. Since the support of the agrarian sector belongs to the strategic priorities of the development of the national economy, the main aspects of further reforms in the system of taxation of agricultural enterprises are outlined. It will contribute to their activities’ efficiency growth, improvement of the financial condition, and development of agricultural production in Ukraine. The authors highlight the advantages and disadvantages of implemented tax reforms, including in the context of increasing/decreasing the tax burden on the sector during 2011-2021. Conclusions are made regarding the validity of the 2015 tax reform in the conditions of fiscal transformation.