Development Of Agricultural Enterprises Research Articles

Analysis of the state and development prospects of medicinal plant cultivation in The Republic of Belarus and Russia in the context of low-carbon agriculture

The article is devoted to the analysis of one of the types of organic products — medicinal herbs in order to develop recommendations for improving this area of agricultural business in the Republic of Belarus and Russia. The dynamics of indicators characterizing medicinal plant growing is presented. A project has been proposed for the cultivation of medicinal herbs on the territory of private farms in the Republic of Belarus. The results of a study on the analysis of production indicators of medicinal crops in the context of regions of states are presented. Recommendations for the development of medicinal plant production in Russia and Belarus are proposed. The results obtained can be used to substantiate reserves for increasing the efficiency of medicinal plant production, to justify management decisions, as well as to develop a strategy for the sustainable development of agricultural enterprises.

Концепція фінансового забезпечення стійкого розвитку сільськогосподарських підприємств у контексті Плану відновлення України «Нова аграрна політика»

The article examines the economic essence and features of financial support for the sustainable development of agricultural enterprises in the conditions of martial law and provides recommendations for improving their development in the conditions of post-war recovery. The author carried out a SWOT analysis (analysis of strengths and weaknesses, opportunities and threats) of agricultural enterprises of Ukraine. The key challenges, opportunities and limitations for agricultural enterprises in the context of the Recovery Plan of Ukraine “New Agrarian Policy” were systematized and researched. The article analyzes financial support in the context of attracting international and state aid by agricultural enterprises in 2022-2023. The concept of financial support for the sustainable development of agricultural enterprises in the context of the recovery plan of Ukraine “New Agrarian Policy” is studied, its purpose, principles, tasks, stages of implementation are presented as well as information base, methods and forms of financial support for agricultural enterprises, sources of financial support for agricultural enterprises, etc. The author emphasized the need to adopt a number of draft laws regarding the improvement of financial support for the sustainable development of agricultural enterprises in the context of the recovery plan of Ukraine “New Agrarian Policy”, in particular such as the Law of Ukraine “On Amendments to the Law of Ukraine “On State Support of Agriculture in Ukraine”; Law of Ukraine “On Amendments to the Law of Ukraine “On State Portfolio Guarantees”; Draft Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine on Improving the Efficiency of Use of Agricultural Land by Subjects of the State Sector of the Economy”, etc.

Analysis of the contribution of land consolidation to sustainable poverty alleviation under various natural conditions

Land consolidation plays a vital role in addressing the global poverty issue. Nevertheless, the factors and mechanisms contributing to the disparities in the impacts of land consolidation on poverty alleviation (LCPA) remain inadequately analyzed. This study aimed to explore how natural conditions influence the effectiveness of LCPA in contiguous impoverished mountainous regions. The structural equation model (SEM), questionnaire and interviews were used to analyze whether natural conditions will affect the effectiveness of LCPA in Wumeng Mountain contiguous poverty-stricken area. The results showed that under the influence of natural conditions, the direct benefits of LCPA decreased by 31.3%, while the indirect benefits decreased by 56.1%. Natural factors have a negative impact on the direct benefits of LCPA, as evidenced by a path coefficient of − 0.39. However, they exhibit a positive influence on the indirect benefits, with a coefficient of 0.57. Specifically, topography and soil have a negative effect on LCPA, but the characteristic hydrological and temperature conditions facilitate the cultivation of specialty crop, such as strawberries and blueberries. The impact of different natural factors on the benefits of LCPA exhibits significant variations. Elevation and precipitation have a pronounced impact on the benefits of LCPA, with path coefficients of 1.01 and 0.99, respectively, while the influence of soil and temperature is relatively limited. While adverse natural conditions are one of the significant factors contributing to poverty, the combination of characteristic climatic conditions and LCPA projects has jointly facilitated the development of agricultural enterprises. Policymakers should pay attention to the multidimensional role of natural factors in land consolidation and poverty alleviation and strengthen the sustainability of land consolidation in poverty alleviation.

FEATURES OF THE INNOVATIVE DEVELOPMENT OF UKRAINIAN AGRARIAN ENTERPRISES IN MODERN CONDITIONS

The article examines the peculiarities of innovative development of enterprises of the agro -industrial complex of Ukraine in modern conditions. Innovations are considered as one of the factors of economic development at all levels as the motivator of its productivity and competitiveness. It was determined that the economic categories of innovative activity and intellectual capital are closely related. Key aspects are highlighted, which are the motivator of innovative development of enterprises and factors that have a positive and negative impact on the introduction of innovations at the enterprises of the agro -industrial complex. The classification of types of innovations was considered, global trend directions and priorities of innovative development for domestic representatives of the agricultural sector were highlighted, their practical use according to each type is analyzed. The domestic experience of innovative development of the agrarian sector of the Ukrainian economy was analyzed and it was found that individual holdings and enterprises chose an innovative path of development that contributes to improving productivity and labor efficiency. In particular, it is emphasized that innovative development is an irreplaceable source of sustainable development of agricultural enterprises in modern conditions, which, in turn, strengthens the position of agrarian enterprises in the domestic market and allows them to compete on the world markets. The types of innovations were studied, which made it possible to assess the diversity of approaches to the innovative development of agricultural enterprises. The activity of agricultural enterprises according to special aggregations was analyzed. Three main priorities of the innovativeness of domestic agrarian activity are highlighted: precision farming, innovations in field accounting and analysis, and the company's management system. The creation of the Innovative Center of Agrarian Education and Development (ICAED) is proposed to promote the unification of the efforts of institutions of higher education, agro-enterprises and innovative structures in order to activate innovations in AIC, as well as to adapt educational disciplines to modern market needs. It was determined that the renewal of innovative infrastructure and improvement of connections between education, science and agribusiness require attention.

Sustainable Development of Agricultural Enterprises with an Active Environmental Stance: Analysis of Inter-Organizational Management Accounting

Objective: The purpose of the research is to investigate the concept of system sustainability in the framework of inter-organizational management accounting with particular attention to the environmental sustainability of agricultural enterprises. The study is aimed at researching the factors affecting the stability of the cooperative, understanding the mechanism for achieving sustainability, and developing an adaptive system of management accounting for environmental costs. Methods: The research relies primarily on conceptual and theoretical analysis. In addition, it attempts to develop an adaptive system of management accounting with a special emphasis on environmental costs. Results: A form for reporting on environmental costs adapted for companies with an active environmental stance and participants in inter-organizational cooperation is developed. The form is designed to account for environmental costs by type of activity, an example of which is livestock production. The study also emphasizes the need to adapt the range of products to the changing requirements for organic food, diversification of production activities, and a focus on green investments. Conclusion: Responding to the requirements of global trends and progress, producers should diversify their production activities and develop fundamentally new products. Agricultural producers should become a promising industry for investment with an emphasis on green investment.

The role of potential foreign investors in the development of the economy of Ukraine in the conditions of war

The article examines the essence of investments and their role in the economic development of Ukraine. The main factors and obstacles that negatively affect the development of investment activities in Ukraine are characterized. The priority areas of investment development were determined and the main factors influencing the level of business activity and investment environment in Ukraine were determined based on the results of a survey of international and Ukrainian companies. The main positive steps of the government in the direction of creating qualitatively new business conditions and activation of investment activity are considered. It has been established that for a satisfactory state of investment activity of Ukrainian enterprises in wartime conditions, it is necessary to carry out a number of measures on the part of the state to eliminate large-scale corruption, improve the judicial system, etc. The priority directions and spheres of investment activities, in particular in the development of the agrarian sector, have been determined. There is a well-founded need to create and implement promising investment programs for the development of agricultural enterprises, as well as support innovative development of all branches of the country's economy in order to eliminate the negative consequences of Russian aggression, stabilize and develop the economy of Ukraine. Key words: investment, investment activity, investment environment, investment policy, investment development.

INFLUENCE OF INNOVATIVE PROCESSES ON INCREASE OF COMPETITIVENESS OF AGRICULTURAL ENTERPRISES

The article examines the influence of innovative measures on the efficiency of agricultural production. It was noted that the modern development of the society requires the implementation of an innovative and investment model of effective activity of agricultural enterprises, which will ensure comprehensive innovative development of economic entities. It is emphasized that the innovative product is the embodiment of the highest technological levels and is characterized by higher quality of consumer properties of goods, works and services in comparison with the previous analogues. It is noted that innovation, novelty and investment are the defining component of innovative activity in the conditions of market transformations of the economy. It was determined that obtaining competitive advantages of agricultural enterprises in the future depends on the introduction of strategic innovations in economic activity, which are innovations of an anticipatory nature. It has been studied that the introduction of innovations serves as the driving force of socio-economic progress and is the basis of the competitiveness of agrarian business. Innovations also ensure resource conservation, encourage increased labor productivity, because they are based on the use of the latest approaches in the theory and practice of management of modern economic market participants. It has been established that resource conservation in the agro-industrial complex is scientifically based consumption and saving of natural, technological, energy, material, labor, financial and other resources. A matrix of features of the innovative process in agricultural production is given. An innovative production system using open innovations is presented. It is proven that the concept of the state management of the development of innovative activities of components of agro-industrial business should be aimed at creating a partnership between the state, business and scientific institutions. It was established that the main direction of increasing the economic efficiency and competitiveness of the development of enterprises of the agro-industrial complex should be the introduction of innovative resource-saving technologies based on the application of digital economy methods. Conclusions were made that the innovative development of agricultural enterprises is aimed at the dynamic path of the effective development of economic entities, the industry, entrepreneurial activity in general and, on this basis, provides economic (reduction of the cost of production), social (increase in the standard of living of people) and environmental effects (improvement environment).

Opportunities for the Growth of the Agro-Industrial Complex Economy with the Negative Dynamics of External Development Conditions

The options for adapting the agro-industrial complex of the Russia to the EU bans on the import of high-tech equipment, machinery, elite seeds, and productive livestock, which are unfavorable for its economy, are analyzed. Among the possible adaptive versions of the development of the development direction, there are cases of agrarian reform that have not been implemented before. Their main goal is to prevent the decline and rise in prices in the changed conditions of production in the economy. It is possible to adjust the practice and state support of agricultural labor by financing the largest areas of development of agricultural enterprises – ​road construction, energy supply, public amenities, and development of inter-district markets for products and means of production, increasing the amount of rental income received at the location. Recommendations are formulated to expand and reduce the cost of meat and dairy products production in the non-chernozem (non-black soil) zone by including abandoned meadows and pastures in the economic turnover. Financing of this expansion is also possible from the means of state support for enterprises with the simultaneous development of the interregional labor market.

Analysis of the impact of the coronovarus pandemic on the agricultural industry of the East Kazakhstan region and its innovative potential

The crisis caused by the spread of COVID-19 coronavirus in the world has led to global changes in almost all spheres of human activity, including food production and agriculture. This article analyzes the impact of the coronavirus COVID-19 pandemic on the level of development of agricultural enterprises in the East Kazakhstan region. Particular attention is paid to the level of change in the production of major food products in kind and in money terms for the last 11 and 12 months of this year compared to the same period last year. It was revealed that the impact of the coronary crisis on the agrarian industry led to some decrease, but this impact was small, and there was even an improvement in some types of products. There is a high increase in food prices, the reason for which is both the increase in costs of enterprises and the changes that occurred in the consumer market, which are associated with the transformation of customer preferences and the psychology of food purchases. The article also pointed out various opportunities for the use of innovation potential and digital technologies in the agricultural sector, which emerged during the crisis, and gave their predictive assessment. There is a high increase in food prices, the cause of which is both an increase in the costs of enterprises and changes in the consumer market. which are associated with the transformation of customer preferences and the psychology of product purchases. The article also identified various opportunities for using innovative potential and digital technologies in the agricultural sector that arose during the crisis and gave them a predictive assessment.

COMPETITIVENESS OF AGRICULTURAL ENTERPRISES IN MARKET CONDITIONS AND WAYS OF ITS INCREASE

The purpose of the article is to study the modern trends in the development of agricultural enterprises and the factors influencing the increase of competitiveness of their activities in modern economic conditions. Methodology. One of the main elements of the methodology of conducting researches on competitiveness of business entities are evaluation methods. The work also used such research methods as: comparison, balance, graphic, economic-mathematical and other methods of economic reasoning, as well as systematization and generalization (to develop recommendations and proposals for the formation of an organizational and economic mechanism in the conditions of a turbulent environment), economic-statistical, structural-logical and analytical (to develop methods and indicators for ensuring the competitiveness of enterprises), graphic (to present the dynamics of indicators and also for the best perception of information on sustainable development). The results of the work show that the paradigm of competitiveness management of enterprises is currently being formed around the issue of competition for the future, the impact of globalization trends and ensuring successful functioning in the strategic perspective in accordance with the established goals, which requires the formation of new strategic thinking in the management system at the macro and micro levels. Practical implications. Development of any strategy requires justification of goals and objectives, application of acquired knowledge, skills and abilities in making strategic management decisions. Therefore, the formation of a strategy for the development of an agricultural enterprise should begin with an analysis of the external and internal environment. Determining the strategic prospects for the development of an agricultural enterprise should be based on an analysis of changes occurring in the external environment, an assessment of the strategic positions of the enterprise, its strengths and weaknesses. Value / originality. Based on the specifics of their operating environment, it is advisable for agricultural enterprises to focus on achieving competitive advantages associated with lower costs. Such a competitive strategy includes cost optimization at the level necessary to fully meet production needs and continuous cost control. In addition, production cooperation plays an important role in managing the competitiveness of agricultural enterprises.

Sustainable circular agriculture: book review

This work presents a review of the actual monograph “Sustainable development of agricultural enterprises on the basis of circular economy” prepared by Associate Professor, PhD in economy Svitlana Strapchuk. It reveals the key provisions of the monograph and its contribution to the development of the modern system of scientific knowledge regarding the theory, methodology and practice of sustainable development of agricultural enterprises based on the circular economy.

ACTIVITY OF AGRICULTURAL ENTERPRISES IN THE CONDITIONS OF GLOBALIZATION: CHINA CASE

Globalization impacts to the free development of individuals, products, and administrations across the globe in an incorporated, consistent way. Globalization is the result of the opening up of the worldwide economy and the expansion in the exchange between countries. To state it essentially, when nations that were recently shut to exchange open up their economies and go worldwide, it brings about reconciliation and interconnectedness of economies. Further, globalization implies that nations change their import arrangement and welcome unfamiliar interests into their primary areas. It includes an expansion in worldwide exchange, the commodity and import of items fabricated and related strategies, capital and monetary streams, human movement. Globalization can upgrade agribusiness jobs enormously as a development motor in nations with low pay by growing horticulture quicker than homegrown utilization. Globalization builds farming’s capability to improve food security through multipliers to the non-tradable, gigantic, work serious rustic area. Globalization has brought both opportunities and challenges to the development of agricultural enterprises. This paper analyzes the impact of globalization on agricultural enterprises, explores the challenges and obstacles they face, and proposes corresponding solutions. It is suggested that agricultural enterprises should strengthen their innovation capabilities, continuously introduce new products and technologies to meet market demands, and governments should enhance support and policy guidance for agricultural enterprises to encourage technological innovation and sustainable development. Agricultural enterprises should also strengthen cooperation with financial institutions and other enterprises to jointly promote the development of the agricultural industry.

Finance of agro-industrial enterprises: current issues of analysis and management

Relevance. The relevance of the study is due to the important role of analyzing the causes and factors of the economic condition of the leading agricultural enterprises in the region. Sustainable development of agricultural enterprises provides not only food security, it also determines the level of economic well-being of citizens and reveals the potential of socio-economic development of the region. The purpose of the study is to analyze the financial condition of comparable grain processing enterprises in various regions of the Volga Federal District; assessment of the capital and property structure of these enterprises and its impact on financial performance in the current economic conditions.Methods. The main research tools were methods of financial analysis that can identify financial problems at the enterprise, establish cause-and-effect relationships and see ways to improve the situation.Results. The current state of agriculture is characterized by the fact that the pandemic, the restrictions imposed in connection with it, as well as the unstable situation in the world economy and sanctions have led to a deterioration in resource provision and caused a decline in the economic efficiency of the agro-industrial complex. The cost of purchased materials has increased, the level of debt has increased, small farms have sharply reduced revenue and profits. Monitoring of the economic situation of the agricultural sector showed that the production and economic risks of the leading enterprises of the industry did not significantly affect the financial results of their activities, many large enterprises continue to increase production volumes, their revenue and profits are growing. Diagnostics of the financial condition and comparative analysis of the effectiveness of asset management and sources of financing of the leading enterprises of the agroindustrial complex of the Volga Federal District were carried out. Strategic recommendations have been formed to improve the effectiveness of their financial policy. The conclusion is made about the influence of the specifics of the formation of sources of financing and the structure of property on the financial results of the enterprise.

MODERN INNOVATIVE DIRECTIONS AND TOOLS FOR MANAGING THE DEVELOPMENT OF AGRICULTURAL ENTERPRISES IN THE AIC SYSTEM OF UKRAINE

Purpose. The purpose of the article is to reveal and propose directions for the economic transformation of agricultural enterprises and to substantiate certain management tools for its implementation to ensure the effectiveness of their functioning, competitiveness and development of activities in the AIC system of Ukraine. Methodology of the research. The following research methods were used to achieve the set goal: method of structural and logical analysis – when forming the structure and logic of the article; the method of analytical and comparative analysis to substantiate the strategic importance of the activities of agricultural enterprises in the AIC system, research and formation of tools for analysis, evaluation and control of the persistent transformation of the activities of agricultural enterprises and its necessity, the conceptual and categorical apparatus of the theory of the national economy (in particular, the concepts of "economic transformation", "persistent transformation"), research into types of strategic analysis of the macro-environment of the object; tabular and graphic – for a visual representation of conducting a strategic analysis according to the McKinsey method and the formation of types and tools for the persistent transformation of research objects. Findings. It was proved that agro-food products became the main export product in Ukraine in 2022 during military operations, produced by agricultural enterprises and the food industry. It is substantiated that their activities have both economic and strategic importance for any country and ensure both economic and food security, and are a source of production of strategically important products that significantly affect other countries at the macroeconomic and global levels. The need to find innovative ways to ensure the functioning of agricultural enterprises - persistent transformation of their activity, and the use of tools for its implementation to manage the effectiveness of activity, development and ensure competitiveness in modern conditions is substantiated. Originality. A methodical approach to assessing the need for persistent transformation of the activities of agricultural enterprises in the agro-industrial complex system at the macro- and meso-levels of research, based on a strategic analysis that takes into account the full cycle (from the production of raw materials to the processing and sale of products) on the basis of the McKinsey method, received further development. The use of a system of tools for the analysis, evaluation and control of the persistent transformation of agricultural enterprises in the agro-industrial complex system in accordance with the functions of managing their activities was formed and substantiated. Practical value. Proposals substantiated by the results of research can be used by authorities, auditing and consulting firms, institutions of higher education and business structures to ensure the efficiency of functioning, competitiveness and development of agricultural enterprises in the agro-industrial complex system of the region and the country. Key words: agricultural enterprises, agro-industrial complex, economic transformation, persistence of activity, innovative tools, ensuring competitiveness, efficiency of functioning, development of activity.

Assessment of target indicators of business development in its regulatory mechanism

The purpose of the article is to evaluate target indicators of entrepreneurship development in the mechanism of its regulation. Research methodology. Building the proposed conceptual assessments in accordance with the determined indicators of the formation and development of agricultural enterprises in Ukraine, the research used the innovative platform for small and medium-sized businesses SAP Business One, on the basis of which a predictive assessment of changes in the structure of agricultural enterprises until 2030 was made. For forecasting, an inertial scenario was chosen, proposing the preservation of the existing vector of development according to the average annual rates for the period 2015–2019, the basic scenario - the growth of quantitative indicators of their development with the preservation of the existing budgetary policy of stimulation and support, and the compromise scenario - the growth of the population, taking into account the conducted assessment the level of institutional and economic contours of the development of the agricultural market institute, the level of self-sufficiency of business entities and the level of potential, taking into account the priority of state support in favor of small and medium-sized commodity producers, in particular family farms. Research results. According to the results of the research, a methodical approach to the development of a long-term predictive assessment of the target indicators of the development of agrarian entrepreneurship using the innovative platform for small and medium-sized businesses SAP Business One was developed, according to three scenarios: inertial (modern) - preservation of the inertia of development, basic - growth of quantitative indicators of their development to indicators, based on a preliminary analysis of the dynamic series of their main indicative indicators and a compromise - growth in quantitative numbers, taking into account the assessment of the level of institutional and economic contours of the development of the agricultural market institute, the level of self-sufficiency of economic entities and the level of potential, taking into account the priority of state support in favor of small and medium-sized commodity producers, in particular family farms. Inertial, basic and compromise scenarios of target indicators of the development of agrarian entrepreneurship have been developed. According to the first, the total number of institutional units in the agricultural sector of the economy by 2030 without the SFG will be 51,772 units, with the SFG - 61,013 units, the second - 52,807 units, with the SFG - 65,122 units, and the third - 55 396 units, from SFG - 70,785 units. Elements of scientific novelty. Methodical approaches to predicting the development of entrepreneurship in the agrarian sector of the economy have gained further development. Practical significance. The developed forecast is intended to take into account the risks and the corresponding response in the form of the development of mechanisms for stimulating the development of entrepreneurship in the agricultural environment by employees of state administration bodies when choosing the directions of regional and state policy of development and regulation of entrepreneurial activity, by researchers to expand the scope of research.

INNOVATIVE MODEL OF APPLICATION OF OWN FINANCIAL RESOURCES IN THE PROCESS OF SELF-FINANCING AGRICULTURE

Purpose. The aim of the article is to define an innovative model of using one's own financial resources in the agricultural sector to increase the efficiency of self-financing and ensure the sustainable development of agricultural enterprises. Methodology of research. The use of methods of analysis and synthesis made it possible to determine modern methods and principles of financing innovative activities of enterprises. Conducting generalizations revealed the main advantages and disadvantages of using individual components of own financial resources in the process of self-financing of innovative development of agrarian enterprises. Tabular and graphic methods allowed to visually display the current state of sources of financing of agricultural enterprises in Ukraine. Findings. It was revealed that currently the main method of financing Ukrainian farmers is self-financing, and retained earnings play a key role among the sources of own financial resources. The gradual increase in the amount of profit capitalization has a positive effect on the expanded reproduction of agricultural production, but these funds are not enough to ensure large-scale and costly innovative projects. A model of financing the innovative development of agricultural enterprises through the use of a combined set of financing sources is proposed, in which self-financing should play a key role. It has been proven that when financing the innovative development of the agrarian sector, support from the state is critically necessary. Originality. The methods and principles of financing innovative activities are summarized, which made it possible to form a model of financing innovative development of agrarian enterprises. The advantages and disadvantages of using individual components of the own financial resources of agrarian enterprises in modern economic conditions are determined, which will allow to create competitive advantages for agrarians through the combination of methods of financing innovative transformations in the future. Practical value. The theoretical and methodological provisions of this study deepen the practical toolkit of effective management of one's own financial resources and contribute to the development of innovative processes in the agricultural sector. Key words: innovations, own capital, self-financing, profit capitalization, depreciation.

Management of agribusiness enterprises to ensure the sustainability of their economic activity

The relevance of the stated subject lies in the importance of solving issues related to the management of enterprises belonging to the agricultural sector of the econ-omy and the need to create and implement effective management tools to ensure the sustainable development of agricultural enterprises. The purpose of this study is to determine the basic concepts of management of agricultural business enter-prises, the most effective ones in the current economic situation, and the main fac-tors influencing the management of agricultural business enterprises to ensure the sustainability of their economic activity. The basis of the methodological ap-proach in this study is a system analysis of the basic principles of managing mod-ern agricultural enterprises with an analytical study of the specific features of do-ing business in the agricultural sector of the economy. In this study, the results in-dicated the presence of a wide range of factors, both external and internal, influ-encing the management processes of agribusiness enterprises, considering the reali-ties of the current economic situation and the specific features of sustainable de-velopment in the agricultural sector in a particular geographical region. Proper level of efficiency in managing the activities of the agricultural sector enterprise is en-sured by complex consideration of all these factors. The results and the conclu-sions of this study are of practical significance for representatives of management structures of modern agribusiness enterprises due to their professional activities that consist in solving numerous issues of managing agricultural enterprises, as well as for well-being of employees of agricultural enterprises and rural residents in-volved in the process of agricultural production.

Основные принципы разработки алгоритма организационно-экономического механизма справедливой системы оплаты труда для работников предприятий АПК

The article analyzes the current situation in the agro-industrial complex of the Russian Federation, identifies problems and factors that negatively affect the pace of development of agricultural enterprises and suggests measures to eliminate them. The basic principles of developing an algorithm for constructing an organizational and economic mechanism of a fair wage system and the stages of implementing this mechanism at enterprises are presented. The influence of the organizational and economic mechanism of a fair wage system on the performance and profitability of enterprises in conditions of fierce competition is determined.

СLASSIFICATION OF MARKETING EXPENSES IN THE ACCOUNTING OF AGRICULTURAL ENTERPRISES

Market relations in the agricultural sector require enterprises to have a profound understanding and efficient management of expenses. The relevance of the topic is determined by the need for making prompt financially justified decisions in the field of marketing based on accounting data about the composition, structure, and dynamics of expenses of agricultural enterprises. The purpose of the study is to improve the classification of marketing activity costs of agricultural enterprises, aimed at enhancing the efficiency of enterprise resource utilization, optimizing marketing activity expenses, and ensuring the sustainable development of agricultural enterprises. To achieve the stated goal, the following methods were used in the research: analysis, analogy, and generalization – to study scientific works on the topic of the article; observation and detailed description helped to gather and summarize factual material. Assessing the level of marketing expenses will allow for the budgeting of marketing measures, including expenses for advertising, product promotion, market research, and other marketing activities. Accounting for marketing activity expenses will help the enterprise determine how significant its marketing investments are and whether they meet the set objectives. The structure of marketing expenses indicates the distribution of funds among various marketing channels and tools. This allows determining which marketing means are more efficient and result-oriented. The research summarizes the views of scientists on the essence and structure of marketing activity expenses of agricultural enterprises, analyzes the possibilities of using the mentioned classifications for the accounting representation of marketing expenses. Based on this, an updated classification of marketing expenses was proposed, which emphasizes digital marketing as a separate group, considering the technological direction of business processes development. This segment includes expenses for paid search results in search engines, product promotion on specialized agricultural electronic resources, social media marketing, and collaboration with influencers. The implementation of the mentioned classification will allow to optimize marketing expenses, expenses, strengthen competitive positions and productivity of the agrarian business. It can also be used for further research on marketing activity accounting and management in agricultural enterprises.

Features of intensive production in the development of agriculture: The innovative aspect

In the article, the authors reveal the organizational and economic mechanism of innovation-intensive development of agricultural enterprises, which is based on a comprehensive system of scientific, technical, economic, technological research and development and depends on organizational, legal, economic, legal and technical levers to increase the efficiency of activities. The component of scientific support for innovation-intensive development, methods and directions of its implementation in agricultural production are identified and justified. It is proved that the determining role in modern conditions for the formation of an innovation-intensive type of development is played by a set of factors that are conditionally divided into external and internal, organizational and managerial, scientific and technical, technological, informational, etc. According to the results of the research, the spheres of application of scientific developments are proposed and the directions of their implementation on the way to the transition to an innovation-intensive type of production in agriculture are highlighted.