Agro-industrial Enterprises Research Articles

The Role of Entrepreneurial Marketing in the Indonesian Agro-Based Industry Cluster to Face the ASEAN Economic Community

The agro-industry plays an important role in the Indonesian economy. However, Micro, Small and Medium Enterprises (MSMEs) in this industry face various challenges to be competitive, one of which is the implementation of the ASEAN Economic Community (AEC) agreement. The study aims to develop a model for the agro-industry Micro-Small Medium Enterprises to face the ASEAN Economic Community (AEC) using entrepreneurial marketing approaches. This research was conducted at three centers of agro-based industry clusters in Indonesia. The respondents were business actors representing the leading Micro-Small and Medium Enterprises (MSMEs) in the fruit-processing industry cluster, fish processing industry cluster and milk processing industry cluster. Primary data collection was conducted through structured interviews using close ended questionnaires. This study used Structural Equation Modelling analysis with a Partial Least Squares (PLS) approach to develop a model of enhancement for the agro-industry clusters in dealing with AEC. The findings suggest that the entrepreneurial marketing has significant impact in increasing business development and business competitiveness. The MSMEs possessing great competitiveness would be more ready to penetrate their business into other ASEAN markets. In addition, supportive government policies that encourage and improve innovativeness can significantly increase the entrepreneurial marketing ability.

What are the Immediate Prospects for the Implementation of Innovative Activity of the Domestic Agro-Industrial Complex

The innovative development of the agro-industrial complex (AIC) of the Russian Federation is a priority area of state policy, since the agro-industrial complex is the basis for ensuring the country’s food security. Technological and product innovations in the sector will reduce the risks of doing business and provide the domestic and foreign markets with goods that have high consumer value and meet the needs of consumers. The purpose of this study is to substantiate the need for innovative development of the agro-industrial complex and develop recommendations for increasing the innovative activity of agro-industrial enterprises. The objectives of the study are to determine the industry’s contribution to GDP, to determine the level of innovation activity, to analyze development factors, to analyze factors that slow down innovation activity and to draw up appropriate recommendations. Research methods are economic analysis and synthesis. The article shows that the innovative development of the agroindustrial complex largely depends on state support and the creation of a special institution for the transfer of innovative technologies. The main provisions of the article: it is shown that in modern Russia the high potential of agro-industrial production has not been realized; innovative development of enterprises in the agro-industrial complex depends on the import of technologies; Russia has a scientific base and the potential for creating innovative solutions, but in the absence of technology transfer institutions, it cannot be realized; the creation of a special institute for technology transfer will increase the innovative activity and competitiveness of the Russian agro-industrial complex in the domestic and world markets.

FOREIGN EXPERIENCE OF DIGITALIZATION AT AGRO-INDUSTRIAL COMPLEX ENTERPRISES

Article data studied are the organizational and economic relations that arise in the process of evaluating the effectiveness of digitalization of enterprises in the agro-industrial complex. Research methods: content analysis of scientific literature on the research topic; comparative analysis; methods of financial and economic analysis; expert survey; statistical methods for analyzing the relationship and series of dynamics. The novelty of the study lies in the development of a methodology for assessing the effectiveness of digitalization of agro-industrial enterprises, based on an integrated approach, including the use of statistical and expert assessments, and involving the calculation of the index of the level of digitalization and the integral effect of the introduction of digital technologies, taking into account the industry characteristics of companies, which allows us to assess the rationality of the use of resources in the process of digital transformation of business processes of organizations. The practical significance of the study lies in the use of the developed methodology for assessing the development of a company, tracking the dynamics of its digitalization and conducting a comparative analysis with other enterprises in the industry. KEYWORDS: agro-industrial complex, digitalization, foreign experience

Разработка финансовой стратегии предприятия агропромышленного комплекса: теоретические предпосылки и инструменты

The modern market environment of the agro-industrial business, despite the obvious increase in its investment attractiveness, is characterized by high variability and unpredictability of external factors. Therefore, strategic development is of particular importance. Strategic development of agro-industrial enterprises should be based on such tools as special financial strategy planning, which provides sustainable development. The present article introduces the problem of sustainable development based on a special financial strategy and aimed at increasing the financial stability of the enterprise. The research objective was to substantiate the methodological provisions for an industry-based financial strategy, as well as to define the philosophical essence of the concept of enterprise sustainability and the features of long-term strategic financial planning. The research relied on statistical method, expert assessment, factor analysis, abstract logical method, and linear programming. The article features an algorithm for financial strategy development. Further research will focus on the practical implementation of the algorithm.

RESEARCH OF CREDIT POLICY PROSPECTS IN THE DEVELOPMENT OF UKRAINE’S AGRICULTURAL COMPLEX

Abstract. In the study, it was found that today bank lending to agro-industrial enterprises in the short term does not have economically justified prerequisites for its development and can not perform a stimulating function. Low or negative profitability and accumulated losses of previous periods do not cover the high price of credit resources. As a result, the attraction of credit funds in the economic activities of enterprises overtime only worsen the already difficult financial situation. On the other hand, the existing lending practice has already led to the fact that about 55% of loans are not repaid on time. That is why the banking system needs to apply stricter approaches to risk management when choosing counter parties. Otherwise, it will also threaten its stability. The scientific novelty of this work is the economic justification of the feasibility of lending to agro-industrial enterprises of Ukraine, based on banking statistics and modern approaches to financial management and, unlike the existing situation, taking into account the interests of both businesses and the banking sector. Keywords: agro-industrial enterprises, credit resources, banking system, financial management, borrowed capital. JEL Classіfіcatіon G21, G28, G29, O10 Formulas: 2; fig.: 0; tabl.: 1; bibl.: 15.

Bank lending to agricultural enterprises in Kazakhstan: current state and problems

The goal is to determine the role of bank lending to agriculture, to analyze the sectoral structure of loan investments in real sector of economy, the volume of loans to agricultural sector, to clarify the reasons for the reluctance of banks to lend to AIC and to study the factors hindering the development of lending relations. In this regard, the objective was set to consider the state and identify problems of lending to agricultural entities by second-tier banks. The main problems of the availability of bank loans for agro-industrial enterprises are identified. Results – the current state of lending to agricultural production by commercial banks was analyzed, the main problems of the availability of bank loans were considered, and proposals on the effective financing of enterprises in agricultural sector of economy of Kazakhstan in modern economic conditions were developed. It is shown that the provision of agricultural enterprises with credit resources is determined by a number of features inherent in agriculture. Thus, the risky nature of agricultural activities is noted due to specific features and the lack of liquid collateral. The paper notes that banks are attracted to large businesses that are able to provide collateral and, accordingly, qualify for a large amount of lending funds. These factors, along with the financial condition, are decisive for creditor banks. Based on the analysis of bank lending to agricultural enterprises, it was concluded that the current system of lending to agricultural enterprises is not effective enough. The authors state that in order to ensure the availability of financial resources for agricultural producers, an optimal mechanism for the interaction between agricultural producers and commercial banks in lending procedure is necessary.

Mathematical methods of risk assessment of agricultural enterprises

Methods. The results are obtained through the use of methods: abstraction – in determining the nature of the category «risk»; analysis and synthesis – in highlighting the nature of the risks of agricultural enterprises; logical and historical – in the study of the evolution of approaches to determining the risks of agricultural enterprises; method of classifications – when summarizing the existing approaches to mathematical methods of risk assessment in groups; general and special - in establishing the unity of existing methods of risk assessment; comparison – to determine the advantages and disadvantages of the types of mathematical assessment of the magnitude of risks; abstract-logical analysis – to generalize and formulate conclusions. Results. It is established that against the background of a large number of definitions of risk in the scientific literature there is no established understanding of it. The essential features of agricultural production are analyzed and their influence on the formation of risks of agricultural enterprises is determined. The essential signs of risks of agricultural enterprises and their features are revealed. There is analyzed the essence of the main modern methods of risk assessment and modeling in relation to agro-industrial enterprises (deterministic method, statistical method, probabilistic-statistical method, theoretical-probabilistic method, logical-linguistic method, simulation method, expert method, especially fuzzy sets method). The advantages of using fuzzy logic methods to assess the risks of agricultural enterprises are shown. An algorithm for risk assessment based on the fuzzy logic method is presented. Novelty. On the basis of theoretical and analytical generalizations on mathematical methods of risk assessment of agricultural enterprises, there is substantiated the possibility of using the mathematical apparatus of fuzzy logic and logical-linguistic modeling to assess the source information, which has a fuzzy, uncertain and probabilistic nature. Practical value. The development of methods for identifying and describing sources of danger, as well as the conditions of their manifestation during the operation of these facilities is crucial to the development and implementation of measures to prevent risks on agricultural sites. The limitations of available scientific and methodological materials does not meet practical needs. Therefore, the use of logical-linguistic modeling to assess risks seems promising. This assessment of the presentation of fuzzy information is the most acceptable, as it allows to formalize the knowledge of experts in a convenient semantic form.

THE ROLE OF AGRO-INDUSTRIAL ASSOCIATIONS IN INDUSTRIAL AGRICULTURE

The subject of the study is agroindustrial associations and their role in the industrial agriculture of Ukraine. During the study the following research methods were used: empirical, theoretical methods, as well as observation, analysis and synthesis. The purpose of the study is to analyze the state of the enterprises-participants of agro-industrial associations to identify positive or negative trends in the sustainable development of their activities and to provide suggestions for their further effective development. The relevance of the topic is confirmed by the need to ensure food security of Ukraine, which can be supported primarily by enterprises of agro-industrial complex. The study analyzed the volume of products produced by agricultural enterprises and compared the size of the costs of agricultural production and the amount of net profit of enterprises. It was concluded that the sustainable development of agro-industrial enterprises has declined. To improve these indicators, the authors proposed a number of measures that would help enterprises to get out of the pre-crisis state, namely, state support in various manifestations. The study "Support for Agrarian and Rural Development" within the framework of the project of the United States Agency for International Development (USAID) was also taken into account. The study examined in detail the external and internal negative factors affecting on the activities of agro-industrial associations.

ACCOUNTING AND FINANCIAL PROBLEMS OF BANK LENDING TO AGRO-INDUSTRIAL ENTERPRISES IN UKRAINE

The purpose of the article is to study the problems of implementing the credit mechanism in the agrarian sector, the rationale for the need to increase the amount of lending to the agro-industrial complex and the analysis of existing studies of bank lending to agricultural enterprises. The issue of solving the problems of lending to the agro-industrial sector in the modern scientific literature is not addressed enough. In light of this, the above-mentioned issues require further comprehensive research in order to identify effective ways to solve the existing problems. Problem statement. The task of the research is to: study the current state of bank lending in the country, analyze the state of accounting and financial support for lending to agro-industrial enterprises and determine the prospects for the development of agricultural enterprises in Ukraine; analyze the shortcomings and formulate the main trends of these enterprises. As a result of the research to investigate the accounting and financial problems of lending to agricultural enterprises, to highlight in detail their main problems and features. Methodology. The analysis of the activities of agricultural enterprises and the peculiarities of its management. The issues of formation and functioning of farms, as well as document management and business administration in these farms are debatable. Results. According to the research, accounting and financial problems and possible prospects for lending in the agricultural sector of Ukraine were analyzed. As a result of the study, we have analyzed the state, problems and possible prospects of lending in the agrarian sphere of Ukraine. The features of credit relations of agro-industrial enterprises with commercial banks are revealed, the state and trends of development, as well as the modern conditions of bank lending to agricultural enterprises are analyzed. The need for the state support in providing this industry with affordable long-term lending resources and the introduction of preferential credit mechanisms for agricultural commodity producers is determined. Practical implications. Peculiarities of credit relations of agro-industrial enterprises with commercial banks are revealed, their state and development tendencies are analyzed, as well as modern conditions of bank crediting of agrarian enterprises. They develop the real economy, expand employment opportunities and promote competition. The necessity of intensifying the development of agro-industrial enterprises, which is an important task of the state, has been proved. The solution of accounting and financial problems of bank lending to agro-industrial enterprises in Ukraine should be based on the introduction of European experience, which will contribute to the creation of a modern market economy with social justice. Lending to agricultural enterprises by commercial banks is currently quite complicated, and sometimes even impossible. The reasons are low profitability, return on capital employed and liquidity of the property. At present, farmers are considering alternative options for the replenishment of working capital. Therefore, the avalisation of bills and agrarian receipts may be used as an alternative to bank lending to meet the needs for the crop protection agents, fertilizers and planting material. These methods make it possible to obtain a delay in payment for the acquired resources or financial resources for the acquisition of working capital in the provision of agricultural enterprises with future harvest. The formation of strategic directions of creditor activity of banking institutions of Ukraine is considered on the example of activity of JSB "UKRGASBANK". The article pays attention to the issues of credit insurance in order to protect the interests of banking institutions and improve the formation of directions for solving the problems of bank lending to agricultural enterprises. Value/originality. The need for state support in providing agricultural enterprises with affordable long-term loans and the introduction of mechanisms for targeted lending to agricultural producers, which is possible only through a balanced government policy of comprehensive support for this sector of the economy. The directions of the decision of problems of bank crediting of the agricultural enterprises are offered. The improvement of legislation on the agrarian policy, the regulation of lending operations, the rational distribution of funds, their effective use and timely repayment of debt, and the corresponding policy of the state could remedy the situation.

РОЗВИТОК ЕКСПОРТНОГО ПОТЕНЦІАЛУ ВІТЧИЗНЯНИХ ПІДПРИЄМСТВ АПК В КОНТЕКСТІ ГЛОБАЛЬНОЇ ПРОДОВОЛЬЧОЇ ПРОБЛЕМИ

The article is devoted to the substantiation of the theoretical and methodological foundations of the development of the export potential of agro-industrial enterprises in the context of the systemic paradigm of its management. In the work, the trends of the export potential of Ukraine regarding agricultural products are determined. It is justified that due to the leadership positions in the export list of agricultural products, the issues of development, formation, management and reproduction of the export potential of domestic agro-industrial enterprises are very relevant. The authors systematized the approaches to determining the essence of the "export potential of the enterprise", based on the results of which the quintessence of the scientific concept regarding the essence of the studied category was determined. The quintessence of scientific provisions made it possible to form the author's definition of the category "export potential of the enterprise". The article substantiates that the development of the enterprise's export potential occurs under the influence of endogenous and exogenous factors. A conceptual model of the management system of the export potential of an agro-industrial complex enterprise was formed, an important stage of which is its assessment. The existing approaches to the assessment of the level of export potential were studied, with the determination of their advantages and disadvantages. A scientific-methodical approach to the assessment of the enterprise's export potential with the determination of the integral indicator of the enterprise's export potential has been formed. It is proposed to identify the level of the integral indicator of the enterprise's export potential using a scale developed on the basis of the Harrington scale. Conclusions were made about the necessity of approbation of the developed scientific and methodical method for assessing the export potential of the enterprise for domestic agro-industrial enterprises. Keywords: potential, export potential, export, agro-industrial enterprise, agro-industrial complex, assessment, management concept, scientific and methodological approach to assessment.

Problems of providing qualified personnel for the agricultural complex of the region

In the course of the study, the issues of providing personnel to enterprises of the agro-industrial complex were considered. It is shown that more than half of domestic enterprises have the problem of shortage of professional personnel. In agro-industrial enterprises, the proportion of workers who have vocational education is decreasing. Rural settlements are losing able-bodied residents, and enterprises have the problem of aging workers. The analysis of the reasons that lead to the outflow of rural residents was carried out. It is concluded that the important reasons for population outflow are the low salaries of workers and the difficult social and economic situation in rural areas in the Perm Territory. A targeted program for the development of rural areas is being implemented. It is aimed at solving the housing problem of workers, the construction of schools and preschool institutions, paramedic and obstetric facilities, modern sports facilities, and improving infrastructure in rural areas. The analysis of this program was carried out. We came to the conclusion that the main factors securing young people at these enterprises are their salaries and living conditions. To involve young personnel in the agricultural sector, it is necessary to provide them with modern housing and increase their salary to the average in the region. It is also necessary to develop an appropriate transport network in rural areas, build infrastructure facilities, and carry out technical re-equipment of production.

Innovative technologies in the control system at the enterprises of the food industry

Modern conditions of economic activity of agro-industrial enterprises, including food industry enterprises, which require constant improvement of management systems. One of the forms of perfection is the application of innovations. The aim of the work is to consider the role of innovation in controlling, as well as innovative controlling technologies to solve problems aimed at improving the efficiency of management in the food industry. Given that controlling is the implementation of the management process in agro-industrial enterprises, the problem of using innovations in controlling should be considered as a task to develop appropriate innovations in the field of agro-industrial enterprise management. The controlling system in terms of role and functionality is central to the management of the enterprise and has strong relationships with other systems and subsystems, so the choice of innovative technologies for use in controlling must indicate the range of tasks solved by the basic elements of controlling. The article considers the tasks of the basic elements of controlling and proposes innovative management technologies that can be used in controlling in terms of basic management functions such as planning, accounting, control and analysis, taking into account the goal setting system and decision-making process in the food industry. Thus, the main task of a modern controlling system is the formation of management technologies that use innovation as an element of the management cycle. Innovative technologies can be used in controlling both to achieve the strategic goal and the transition to a new level of enterprise development.

METHODOLOGICAL AND METHODICAL PRINCIPLES EFFICIENCY RESEARCH OF INNOVATIVE DEVELOPMENT OF AGRICULTURAL BUSINESS ENTERPRISES IN CONDITIONS OF COMPETITION

Purpose. The aim of the article is to disclosure methodological and methodical bases of efficiency research of innovative development of agricultural business enterprises in the conditions of competition. Methodology of research. For economic processes study in agro-industrial business, we have systematized various methods and principles, in particular: philosophical (fundamental) and its principles; general scientific (traditional and modern); specific scientific (general economic and specific) (Fig. 1). For study the effectiveness of innovative development of agro-industrial components, a methodological procedure of analysis has been formed, in particular: vertically - assessment of the level of efficiency of agribusiness components; horizontally - types and indicators of efficiency of components of agribusiness are given (Fig. 2). For study of the efficiency level of innovative development of agribusiness enterprises in conditions of competition at the macro, meso and micro levels, we have proposed a comprehensive methodology and evaluation indicators (Fig. 3). Findings. The methodological and methodical principles of efficiency research of innovative development of agro-industrial enterprises in the conditions of competition at macro-, meso- and micro-levels of agribusiness components at Ukraine are generalized and offered. Originality. The substantiation of methodological and methodical bases of research was further developed, the complex technique and indicators of efficiency estimation of innovative development of agro-industrial business enterprises at macro-, meso- and micro-levels of Ukraine are offered. Practical value. Systematized and substantiated research results can be used in the process of analyzing the effectiveness of innovative development of agro-industrial enterprises in conditions of competition at the macro, meso and micro levels of Ukraine. Key words: methodology and research methods, efficiency of innovative development, agro-industrial enterprises, competition, efficiency indicators, types of efficiency, complex estimation of efficiency of innovative development.

Improving the energy characteristics of a solar photoelectric station of spherical and cylindrical surface shapes for the power supply of remote rural areas and agricultural enterprises

One of the actual tasks of generating electricity is to increase the energy efficiency of solar photoelectric stations (SPS) in uneven lighting. The purpose of the work is to study the energy characteristics of the SPS under uneven lighting to improve the energy efficiency of solar power plants, including those for agro–industrial enterprises located and operating in remote rural areas, on sloping lands, mountainous and foothill terrain, where the efficiency of the SPS can be higher than on the plain due to a higher level of illumination. The methods of mathematical analysis with application of geometric optics, photoelectric conversion methods and construction physics in solar engineering are used. Analytical calculations were carried out to clarify the design parameters of the SPS that are made in the form of a sphere and a cylinder. The article presents the results of theoretical studies of the electrical characteristics of SPS made in the form of a sphere and a cylinder under uneven illumination of solar photoelectric modules (SPM). The relationship of electrical power and the number of SPS in the SPS is determined by the methods of mathematical statistics. As a result of studies of the electrical characteristics of SPS in uneven lighting, the following results were obtained: for SPS in the form of a sphere, small-area SPS have energy efficiency 32% more than large-area SPS; for SPS in the form of a cylinder of small-area SPS, energy efficiency increases by 19% compared to large-area SPS. The relationship between electrical power and the number of SPS was determined using the coefficient of determination, which is equal to: for a spherical surface - 36.2%, for a cylindrical one - 26.6%.

ПРОБЛЕМИ ЗАБЕЗПЕЧЕННЯ ПРОДОВОЛЬЧОЇ БЕЗПЕКИ УКРАЇНИ: ТЕОРЕТИЧНИЙ І ПРАКТИЧНИЙ АСПЕКТИ

The article presents an in-depth characteristic of the signs of food security of the country. It is found that the breakthrough of these features involves the performance of certain functions by business entities in all spheres of society life. Life-sustaining, economic, bio-anthropocentric, mental, systemic functions of the food security system are defined. It is shown that the state of food security is directly related to the satisfaction of the first living needs of the population, the state of health and the duration of his life, which affects the assessment by the world society of the level and quality of life of a certain society. It is also determined that the food security of one country affects the resolution of nutrition of the population of other countries. The need for international cooperation on identification of food security problems, their solution and prevention has been proven. The importance of financial, economic and legal provision of food security at the national and international levels is underlined. The need to institutionalize some effective measures to address food security issues is determined. The attention is focused on the negative influence of political factors on the state of food security of Ukraine. It is shown that due to the occupation of the share of Luhansk region, the national economy has losses of sowing areas and agricultural products, the closure of agro-industrial enterprises, and an increase in the unemployment rate in the agro-industrial sphere. It is noted that due to the significant number of internally displaced persons, the East of Ukraine loses its labor resources. The conclusion is made on the violation of the production and market relations of the region and market mechanisms of the whole country. It is determined that the primary task is to restore an acceptable level of nutrition of the population by mobilizing existing resources of unoccupied regions and using financial and food assistance of the EU countries, their experience in solving specific issues of food security. This experience concerns measures to keep migrants in European countries, ensure the normal level of their food consumption and meet consumer needs.

Biofuels as an element of energy storage in the electrical supply systems of agro-industrial enterprises

Purpose. Creation of a reliable system of energy supply of agricultural production by accumulating energy in the form of solid biofuels from crop waste. Methods. Methods of system analysis and design of technical systems. Results. The structure of the autonomous system of electrical supply of farm premises on the basis of its own renewable energy sources. Justification of the feasibility of using solid biofuels as an element of energy storage in the conditions of agro-industrial enterprises. Conclusions 1. By 2035, Ukraine should increase the share of renewable energy in its total energy balance to 25%. 2. The most promising natural renewable energy source for Ukraine’s conditions is solar energy (up to 1500 kW٠h/m2). 3. Among renewable energy sources of own production, solid biofuel has significant advantages for the energy supply of agricultural facilities, the cost-output ratio of which is 1:13–17. 4. The use of solid granulated biofuels from crop waste as an accumulation of energy is a defining element of reliable autonomy of energy supply of farm premises. Keywords: autonomous electricity supply, renewable energy, energy storage, solid biofuels, plant waste.

ДЕРЖАВНЕ РЕГУЛЮВАННЯ ЗОВНІШНЬОЕКОНОМІЧНОЇ ДІЯЛЬНОСТІ УКРАЇНИ

The article is devoted to the issues of security, support, development of state regulation of foreign economic activity of the agro-industrial complex of Ukraine and economic development of the state. It is determined that foreign trade regulation is carried out to balance the economy and balance of the domestic market of Ukraine, stimulate progressive structural changes in the economy and create the most favorable conditions for attracting our economy to the world division of labor and bringing it closer to market structures. The commodity structure of export-import operations of the agro-industrial sector of the state is studied. The prospects of processing of agricultural products and measures to stimulate the relevant processes are determined. It is proved that the improvement of state regulation requires first of all measures to stimulate the development of biogas production for own needs and long-term export. Subsidies for agricultural milk producers. Encouraging greater use of pellets produced from agricultural waste within the state by setting export quotas. Stimulating the processing of grain crops into finished products with subsequent sale abroad. Excellent visa duties on critical food imports to compensate for the rising cost of relevant products for the population. It is determined that most pellets are exported, which in the context of energy shortages in Ukraine should be regulated by imposing restrictions on export transactions for the sale of solid biofuels. It is proved that the processes of differentiation in stimulating the state through subsidies and soft loans will allow to adapt the production capacity of the agro-industrial complex to the conditions of world markets and increase exports. It is determined that the priority areas of work in the state regulation of the external sphere of agriculture should be: - Attracting foreign investment in agriculture through constant monitoring of proposals from investors, establishing contacts with international financial institutions and international organizations; support of specific investment projects in the field of modernization of agricultural enterprises and providing comprehensive assistance in their implementation; implementation of measures to deepen the activities of executive bodies in the field of practical implementation of the Program of European and Euro-Atlantic Integration of Ukraine; promoting the intensification of foreign economic relations of agro-industrial enterprises and their entry into the foreign market under martial law.

ПОДАТКОВЕ СТИМУЛЮВАННЯ ВИРОБНИЧИХ ПРОЦЕСІВ АГРОПРОМИСЛОВОГО КОМПЛЕКСУ

The article considers tax incentives as one of the ways of economic development and creating the effect of tax assistance to the agro-industrial complex, which is expressed in tax support for crop production, animal husbandry, as well as the ratio of tax support to GDP, value added, agricultural output, profit. In this article, the main purpose of tax incentives is, first of all, to encourage business activity of business structures, which aims, when expanding their activities, to accumulate funds in budgets through the payment of tax payments. A component of the formation and implementation of the system of tax incentives for the production processes of the agro-industrial complex is the implementation of obligations to ensure the priority development of this sector of the national economy. The article uses the method of analysis for strategic tax planning, as well as to determine the level of influence of economic and financial factors on the performance of indicators for the payment of taxes and fees. Also, the generalization of the work is based on the use of the indicator of fiscal efficiency of the tax system in order to implement the obligations to ensure the priority development of this sector of the national economy. The organization of the process of tax stimulation of the agrarian complex in the national economy is offered. Indicated and provided the main purpose of tax incentives. The priority directions of formation and realization of the system of tax stimulation of production processes of the agro-industrial complex concerning maintenance of priority development of the given sector of national economy are offered also. The main stages of development of an effective tax policy of an agro-industrial enterprise are considered.

АНАЛІТИЧНІ ПОЛОЖЕННЯ ЕФЕКТИВНОСТІ РОБОТИ ЗБИРАЛЬНО-ТРАНСПОРТНОГО КОМПЛЕКСУ ЗЕРНОВОГО ЗБІЖЖЯ

This article considers the use of methodological provisions of the method of cutting to solve a holistic production and transport model of grain transportation, taking into account losses. The calculation is carried out taking into account the actual production cycle of grain transportation for the conditions of agroindustrial enterprises. The object of research is the process of managing the production transportation of grain. The purpose of the work is to study the peculiarities of decision-making, namely the applied application of the method of cutting in the conditions of the real production cycle of transportation from the field of grain grain. The research method is the method of clippings, equivalence, classification facets and hierarchical features, matrices. The situation is modeled by achieving an increase in the efficiency of transport of grain transportation is provided by optimizing the quantitative composition, load capacity and reducing the harmful environmental impact of vehicles. The decision of the integral production and transport model of grain transportation is provided taking into account losses by the method of cutting. Recommendations for the application of a step-by-step algorithm for the application of the proposed analytical provisions to substantiate the criteria for the effectiveness of the use of harvesting and transport complex of grain harvesting. Relevant calculations are given and the obtained results are commented on, according to which even the solution of the problem of small dimension clearly shows that the found optimal solution allows to significantly improve the economic performance of the system. KEY WORDS: CUTTING METHOD, CRITERIA OF EFFICIENCY, TRANSPORT AND PRODUCTION PROCESSES, GRAINS, AGRICULTURAL COMPLEX

ВЛИЯНИЕ ГОСУДАРСТВЕННОЙ ПОДДЕРЖКИ НА ФИНАНСОВОЕ СОСТОЯНИЕ ПРЕДПРИЯТИЙ АГРОПРОМЫШЛЕННОГО КОМПЛЕКСА РЕГИОНА

The article deals with the issues of financing the agro-industrial complex in a region. An analysis of the world experience of the state support for agricultural organizations, in particular, in the United States and China, showed Russia’s significant lag behind leading foreign countries. The enterpri-ses of the agro-industrial complex of Russia are characterized by high debt load with a low level of profitability, a long financial cycle and negative financial le- verage. The revealed combination of the listed factors indicates a high proba- bility of financial instability and a high risk of financial insolvency in the future. In a study of agricultural organizations in the Moscow region that received funding from the federal and regional budgets, it was revealed that when subsi- dizing, only production indicators are taken into account and the impact of the state support on the financial position of agricultural producers in the future is not assessed. Based on the data of agricultural enterprises in the Moscow Re- gion, it is shown that the increase in the volume of subsidies from the regional budget in 2021–2023 by about 10% will prevent bankruptcy and improve the financial position of the analyzed agro-industrial enterprises. Additional bud- get allocations from the regional budget are proposed to be financed through internal redistribution of financial resources, for example, from the subsection “Other issues in the field of the national economy”. Further research will be aimed at developing a model for financing the agro-industrial complex of a Rus- sian region, taking into account the impact of budgetary financing of agricul- tural organizations on their financial position.