Management Of Agricultural Enterprises Research Articles

Improvement of financial management tools of agricultural enterprises

Financial management of agricultural enterprises, like any other direction of managerial activity, is a complex system consisting of many interdependent elements that collectively determine the financial stability of the subject. The authors defined the principles of financial management in the system of management activities: the principle of complexity after the adoption of management decisions, the principle of variability of approaches to the development of management decisions, the principle of dynamism of management decisions, the principle of compliance of management decisions with the strategic goals of the enterprise. It has been established that the main goal, the achievement of which is aimed at managerial decisions within the framework of financial management, is to guarantee the financial stability of agricultural enterprises based on the organization of the competent distribution of financial resources, their use and movement, and that at the current stage of the development of economic relations, an important factor in increasing the competitiveness of agricultural enterprises enterprises are using digital products that allow automating the management system of business entities. It was found that in order to increase the efficiency of the financial management system, agricultural enterprises need to improve financial resources management tools, one of which is the implementation of the Enterprise Resource Planning System (ERP-system), which automates management activities. The use of such software products will allow: at the enterprise level – to improve the general financial condition and timely neutralization of threats capable of weakening the financial stability of entities; at the level of the national economy – to guarantee the financial security of the state. Improving the financial management system of agricultural enterprises based on the implementation of the ERP software product will allow to increase the effectiveness of management decisions in the field of financial resource management and, accordingly, significantly strengthen their financial stability.

Improvement of the organizational structure of management agricultural enterprises according to the principles of the market economy

The materials of the scientific publication define the role of marketing principles in the organization of the management structure of agricultural enterprises in the production process. The works of domestic and foreign scientists devoted to the efficiency of agricultural production, the service sector and the market were analyzed. When conducting research on the state of the organizational structure of management of agricultural enterprises based on the principle of marketing, general scientific research methods were used, in particular: a monographic method to identify the problem of adaptation of agricultural enterprises to the market environment, a method of comparative analysis to study the possibilities of adaptation to the market of agricultural enterprises of different sizes, an abstract-logical method with its methods of generalization analysis and synthesis and the method of induction and deduction for the formation of generalizations, conclusions and propositions. A system of the organizational structure of management of agricultural enterprises was established in accordance with marketing principles. The state and further development of the management structure of agricultural enterprises is determined. Presented are topical issues of forming the implementation of agrarian policy in the field of organizational structure of socio-economic and social-labor relations. The optimal system of labor organization in social and labor relations based on the principle of humanization of labor, which offers wide independence to the production enterprise, has been revealed. The conditions that determine the direction of all production and marketing activities of agricultural enterprises, which are based on the principles of marketing are analyzed. All activities of the agricultural enterprise are subject to this concept. The tactics of the marketing concept of an agricultural enterprise, based on the use of defensive and offensive positions, are also proposed. Appropriate conclusions were made that reflect the assessment of the financial condition of agricultural sector enterprises and offer the most effective method of marketing policy activation, which provides an opportunity to obtain more information about the activities of agricultural enterprises, conduct its analysis, and formulate specific proposals for production.

Non-Traditional Methods for Assessing the Financial Situation of a Farm

The main objective of assessing a company’s financial state is predicting its future development. In agriculture, failure factors differ from other industries, including high debt and interest rates, lower profitability during recessions, and environmental impacts like droughts and floods. To ensure market survival, modern management of agricultural enterprises is crucial. Business analysis generates data for this. A financially healthy enterprise is profitable, efficiently uses capital, and repays obligations on time. Various methods measure financial performance, chosen based on time frame, purpose, data nature, and sources. Complex measurements should be balanced. Financial issues arise from internal and external factors, often due to environmental changes. In agriculture, understanding success factors is vital for long-term survival as food demand increases. Failure factors are diverse, spanning economic (profitability, liquidity) and non-economic (planning, decision-making). Mismanagement and external factors can lead to farm failure. In this changing environment, success requires future-focused financial development, making retrospective analysis insufficient. Predictive models tailored to each country's specifics are essential for agricultural sustainability. This study explores such models and their relevance for agricultural financial sustainability.

DEVELOPMENT TRENDS IN HUMAN RESOURCE MANAGEMENT OF AGRICULTURAL ENTERPRISES IN THE CONTEXT OF DIGITALISATION

The subject of the study is the development of personnel management of agricultural enterprises in the context of digitalisation. Methodology. The study uses general scientific methods, in particular, theoretical generalisation, methods of analysis and synthesis, statistical analysis, as well as graphical methods to visualise the results of the study. The aim is to study the main trends in the development of personnel management of agricultural enterprises in the context of digitalisation. Results. The main trends in the digitalisation of HR management in agricultural enterprises indicate the widespread use of modern digital technologies to optimise and improve the efficiency of HR management in agriculture. One of the key trends is the use of digital tools in recruitment and selection, including websites and online platforms for job search, social media for attracting candidates, automated candidate management systems and analytical tools for assessing candidates. Digitalisation allows agricultural enterprises to respond more efficiently and quickly to staffing needs, attract and retain talented employees, and increase the overall productivity and competitiveness of the industry. Such technological changes are becoming a key element of agricultural business development in the current environment and play a significant role in ensuring its success and sustainability in the future. The main trends in the digitalisation of HR management in agricultural enterprises include several key aspects aimed at using modern digital technologies to optimise HR management and increase efficiency. First, digital tools such as online platforms, websites and social media are used in recruitment and selection to attract and select candidates for vacant positions. The second trend is the automation of administrative HR processes. Digital systems can automate time tracking, payroll, leave calculation and other aspects of HR management, freeing up managers' time for more strategic tasks. The third trend is the development of online learning and electronic platforms for staff development. The use of digital tools for training and development of employees allows them to improve their skills and adapt them to changes in the industry. The fourth trend is the use of analytics to make management decisions. HR data analysis allows managers to obtain objective information about the productivity and needs of their staff, which helps them make informed management decisions. In addition, the development of flexible working arrangements and remote work is another important trend. Digital technologies provide the ability to work from anywhere, which helps to attract and retain talent regardless of where they live.

Management and Marketing of the Wartime Agribusiness in Ukraine

Introduction. Full-scale military actions led to the need for radical changes in the management of agricultural enterprises. Effective management of Ukrainian agribusiness under conditions of military aggression can contribute to the stability of revenues to the country's budget and strengthen national security, particularly in providing the population with food and jobs in depressed rural regions. The state of war in Ukraine determines the peculiarities of the activities of agricultural enterprises and, accordingly, forms the peculiarities of agricultural management, which requires scientific research.
 Aim and tasks. The study aims to develop directions and tools for managing agricultural enterprises in the conditions of war in Ukraine. The task of the study was to develop a mathematical model of operational change in the goal of an agro-enterprise, establish conditions for changing agribusiness goals, determine wartime requirements for agribusiness management, and assess the impact of the war on the components of the resource potential of agricultural enterprises.
 Results. A mathematical model of the operative change in the purpose of an agro-enterprise under the conditions of acquisition of integral risks, including the risk of military operations, of a degree greater than 50%, has been developed. The study of the components of the resource potential established the following: the growth of the dynamism of the land market, the acceleration of the redistribution of land ownership - the alienated area of land in 2023 compared to 2022 has almost doubled; the share of individual entrepreneurs in the total number increased by 19.8% in 2022; a decrease in the level of provision of labour resources, which has long-term and short-term dimensions related to military operations, reducing the volume of imports of agricultural machinery by approximately 30–35%. The implementation of effective management requires a comprehensive approach to the formation of systemic prerequisites for agricultural activity and the improvement of the structure of agricultural production, taking into account the impact of the war in Ukraine.
 Conclusions. The developed mathematical model makes it possible to change the goals of agricultural enterprises in an operational manner and form an appropriate level of competitiveness to ensure the viability of agricultural enterprises. The proposed directions and management tools of agricultural enterprises will ensure an increase in the efficiency of agribusiness management during wartime conditions. Evaluation of the impact of the war on the components of the resource potential of agricultural enterprises will increase the efficiency of resource use.

Financial modelling of cash flow management for agribusiness security: Accounting and analytical aspect

The study related to cash flows of agricultural enterprises is relevant, since the agricultural sector is one of the key sectors of the national economy, and food security of Ukraine is becoming a strategic priority in the context of post-war reconstruction and requires effective management approaches to increase investment attractiveness and sustainable development in the field of agricultural activities. The purpose of this study was to analyse, develop, and improve the existing priority approaches to cash flow management for the financial security of agribusiness, considering the accounting and analytical aspect. Among the methods used were the statistical method, forecasting, and financial modelling methods, analytical method, and discounting method. During the study, an analytical assessment and modelling of the prospects for changes in the net cash flow of an agricultural enterprise in the medium term was carried out, the need to use actuarial accounting and reporting to attract the necessary amount of foreign investment in the development of the industry in the context of financial security of farmers was determined. The role of actuarial accounting support in managing the value of agribusiness for its financial security was investigated. The study modelled the process of cash flow management at the agricultural enterprise PJSC “Agrofirma “Provesin”. The study investigated actuarial information support from the actuarial accounting system for assessing the prospective changes in the property potential of agribusiness. It was noted that cash flow management in agriculture involves the use of innovative accounting and analytical management support, which would help to improve the image of investment attractiveness in foreign markets. The practical significance of this study lies in the development of concrete practical recommendations for the top management of agricultural enterprises to effectively attract the necessary amount of financial resources for sustainable development and post-war recovery of agribusiness

Substantiation of the Risk Neutralization Mechanism in the Financial Security Management of Agricultural Enterprises

Substantiation of the Risk Neutralization Mechanism in the Financial Security Management of Agricultural Enterprises

НАУКОВІ ЗАСАДИ УПРАВЛІННЯ СТРАТЕГІЧНИМ РОЗВИТКОМ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ В УМОВАХ ГЛОБАЛІЗАЦІЙНИХ ПРОЦЕСІВ

Developing a development strategy is a critical stage, especially in the conditions of constant changes in the external environment and in the context of the agricultural enterprise's own goals and policies. This was formed on the need to optimize activities, adapt to new conditions and achieve competitive advantages. The success of an agricultural enterprise largely depends on the ability to mobilize resources and internal skills. A key factor is also the ability of managers to choose a strategic course of development that corresponds to market conditions and their own needs. The purpose of the article is to analyze the international experience of strategic management of agricultural enterprises and to determine the most acceptable directions for the Ukrainian economy in the formation of a sustainable development strategy in the post-war period. In the current conditions of the economic crisis, the main goal for an agricultural enterprise is not only to avoid the termination of its activities, but also to create conditions for future profitable operation. The methodological basis of the research is the basic provisions of economic theory, scientific developments of domestic and foreign scientists on this topic. Developing and implementing a development strategy requires not only flexibility and adaptability to changes, but also a high level of leadership skills and the ability to manage risks to achieve strategic goals. The substantiation of the proposal for the formation of a strategy for the sustainable development of agricultural enterprises makes it possible to more precisely approach the choice of alternative management solutions, create a strategic set and ensure the necessary balance in the functioning of agricultural enterprises. This contributes to the stabilization of the production of agricultural products and the receipt of sufficient income, which will allow enterprises to effectively ensure the process of extended reproduction. The practical significance for the country's development lies in revitalizing the agro-industrial sector and the economy in general, by moving to a strategy of economic growth.

Planning the activities of agricultural enterprises and agro-industrial complex: key stages and risk management

The article discusses key aspects of planning the activities of agricultural enterprises and risk management in conditions of a state of war. The research aims to improve practical planning and management of agricultural enterprises in situations of instability and risks arising from military conflicts. The study identifies the main stages of planning the activities of agricultural enterprises, taking into account the industry’s specifics and current conditions. Criteria for evaluating the effectiveness and adaptability of agricultural enterprise activity plans are developed. The components of a negative feedback mechanism in planning agricultural enterprise activities are outlined, including monitoring, plan comparison, adjustments, and risk management. The article analyzes the main risk groups faced by agricultural enterprises during military conflicts and provides recommendations for their management. The research emphasizes the importance of systematic examination of plans, effective task coordination, responsibility distribution, the establishment of monitoring and control systems, and the negative feedback mechanism to achieve successful planning and management in conditions of war. The article outlines key directions for enhancing efficiency and risk management in times of instability and conflict. The research results will contribute to improving practical planning and management of agricultural enterprises during wartime. Agricultural enterprises in Ukraine have significant potential but also face serious challenges, including military conflicts and emergencies. The presence of appropriate strategies and collaboration with various structural units are crucial components of successful planning and management in times of uncertainty and turbulence. Active cooperation with government and international organizations is key to reducing the impact of military conflicts on the activities of agricultural enterprises.

Formation of a marketing management system in agricultural enterprises

The role of marketing management in the agricultural sector amidst the rapid advancements in technology, changing consumer demands, global competition, and societal shifts are investigated in the article. Despite the growing acceptance of marketing techniques, there is a need for comprehensive utilization in Ukrainian agricultural enterprises. The research builds on contributions from various aims to analyze the theoretical foundations and methodological aspects of marketing management, investigating its impact on the effective functioning of agricultural enterprises. The need for a clear understanding of marketing management, its goals, principles, functions, and stages for successful implementation are emphasized. It asserts that marketing management goes beyond general enterprise management, involving the management of all functions and divisions based on marketing principles, placing the consumer at the core. Furthermore, the article introduces the fundamental principles of organizing marketing management in agricultural enterprises, emphasizing a scientific approach, social and ethical orientation, legality, competence, and commercial effectiveness. It discusses diverse views on the main tasks of marketing management, categorizing them into commercial effectiveness and social impact and acknowledging the uniqueness of each enterprise in forming its specific set of tasks. The research recognizes the complexity of implementing marketing management and outlines measures for its successful adoption, including administrative-legal, organizational, and scientific-methodical approaches. The organizational measures involve structural changes and preparation stages, such as strategy development, market research, promotion, sales, logistics, legal issues, and administrative sales support. It was noticed that a systematic approach to marketing management in agricultural enterprises is necessary, emphasizing its strategic importance for ensuring stability and competitiveness in the conditions of constant changes in the external environment and market dynamics. Keywords: marketing, agricultural enterprise, marketing management, marketing management system, principles of marketing management, tasks of marketing management.

Directions of improving the corporate management of agricultural enterprises based on sustainable development

The article is devoted to substantiating the importance of sustainable development for corporate management of agricultural enterprises. It is shown that the principles of sustainable development of the agricultural sector are essential for modern agricultural holdings and the state. The peculiarities of implementing environmental, social, and governance (ESG) components into the corporate strategies of agricultural enterprises are revealed. It is shown that ESG investments contribute to the growth of long-term investment attractiveness and market capitalization. Research on investment decisions based on environmental, social, and governance criteria is revealed. The paper shows that companies with high ESG ratings and low ESG risks attract more investment. Based on a critical analysis of scientific sources, it has been proven that socially responsible companies have higher growth rates in the share price on the stock exchanges and market value. ESG investments in corporations create additional value and increase the value of intangible assets, particularly business reputation, brand, and human capital. The role of reputation management, corporate image, and business reputation in the growth of the market capitalization of a corporate agricultural enterprise is revealed. It is shown that high requirements for non-financial reporting and disclosure of activities in ESG areas require issuers to form an open and transparent system of communications with investors and stakeholders and to constantly work on reputation compliance with the principles and ethics of corporate governance. It was outlined that Ukrainian agricultural enterprises should integrate the principles of sustainable development into their corporate strategies, work on improving corporate governance, and implement successful reputation management experience for stable growth of market capitalization and business. Public agricultural enterprises must implement ESG principles in the corporate governance system, join global initiatives and sustainable development ratings, report on the results of activities according to international standards, and maintain an appropriate level of media activity and communications with key stakeholders. Keywords: sustainable development, corporate governance, agricultural sector, corporate agricultural enterprises, ESG principles.

Marketing management system of agricultural enterprises

Transforming the essence of marketing activity, determining its role and place in the enterprise management system, and filling the concept of marketing management with new content is due to radical changes in the system of global market relations. Today, profound changes are taking place in management and marketing under the influence of the transformation of world economic processes. From an ordinary function, the latter turns into the main integrating one and occupies a leading position in the management hierarchy. Traditional management has been replaced by marketing management. Agricultural enterprises still need to use the advantages of marketing management. It is noted that the marketing management of an agricultural enterprise reduces the influence of environmental factors. Factors of trends influencing the marketing management system of an agricultural enterprise are determined. The model of the enterprise's marketing management system is singled out as a complex mix of defined subjects, objects, management methods, and tools for their implementation, which, closely interacting with each other, ensure effective marketing management of the enterprise. It is emphasized that effective marketing management of agricultural enterprises helps to identify profitable opportunities and obtain the most complete customer satisfaction. The process of marketing management is considered a specific algorithm of actions and operations to achieve the company's intended goals. To form this process for a specific enterprise, it is necessary to consider its characteristics. The author's vision of the definition of the concept "marketing management system of agricultural enterprises" is given. The use of marketing management will contribute to ensuring the market orientation of an agricultural enterprise, which involves targeting success, timely adaptation to the external environment, increasing the level of competitiveness of enterprises, and improving their financial and economic results. Keywords: marketing, management, agricultural enterprise, factors, model.

Features of Sales Management in Agricultural Enterprises

Purpose: The sales policy of agricultural enterprises in the foreign and domestic markets can only be successful when the quality of products sold is constantly improved, its range is updated, marketing departments of enterprises are constantly working to establish cooperative relations with processing enterprises and export positions will improve. The objective is to characterize the management of sales activities of agricultural enterprises and the search for ways to improve it. Design / Methodology / Approach: To achieve this goal of the study, such methods of cognition were used as: comparison; Generalization; analysis and synthesis. Also, for a comprehensive and comprehensive study of the features of sales management of agricultural enterprises, the following interdisciplinary and special methods were applied: monographic; abstract-logical. The application of a systematic approach in the study was due to the need to consider the management of agricultural enterprises as a system. We also applied methods: historical-logical method; statistical method. Findings: Considering the peculiarities of sales management of agricultural enterprises, we conducted a thorough analysis of the current state of sales management and outlined prospects for its improvement. It is proved that a significant role in helping primary producers to obtain favorable prices for their products has cooperation with enterprises of both one industry and processing enterprises. Having considered the commodity structure of exports and imports of the main types of crop production and products of its processing, it can be stated that the export potential of our country tends to increase. Analysis of import items of crop processing products makes it possible to conclude that the need for such products in the domestic market of Ukraine is only growing. It is emphasized that the export of processed products or finished products brings much more profit than the sale of raw materials. It is substantiated that in order to improve the management of sales activity of agrarian enterprises, it is necessary at each enterprise to develop a marketing concept, form a marketing system and minimize marketing risks. Timely response of specialists of the marketing department of enterprises to modern market challenges can be a decisive moment for the successful promotion of an enterprise in a particular business. Originality / Value: The necessity to consider management of sales policy of agricultural enterprises as a system that will take into account all features of production and marketing of products in agriculture has been proved. Practical Meaning: It is substantiated that cooperation with processing enterprises will ensure satisfaction of the demand of the domestic market with domestic products of appropriate quality. Processed products or finished products have high value added. Further Research: Development of directions for improving the management of sales policy of agricultural enterprises.

Prospects of development of digitilization in agriculture

Aim. Conducting an analysis of the state of implementation of innovative digital technologies in the agricultural sector and determining the prospects and problems of their development in agriculture. Methods. Methods of scientific knowledge and research of economic phenomena, abstract-logical, monographic, comparative analysis, economic-statistical, systems approach methods, generalization, as well as other methods in the field of economic research are used. Results. The importance of using digital technologies for the innovative development of agriculture and improving the collection of analytical information is shown. Information technologies revolutionized the agro-industrial complex, helping producers of agricultural products to work more accurately, more efficiently and more stably. Conclusions. In agriculture, digital transformation can provide a significant increase in productivity, a reduction in non-production costs, and an increase in the quality of agricultural products. The most common types of mobile applications for agrarian business in Ukraine and the world are analyzed. The key trends in the use of intellectual innovations are precision farming technologies, cloud services for the management of agricultural enterprises, monitoring and accounting systems. Digital technologies make it possible to store large volumes of data, analyze them and propose solutions to tasks based on the results obtained, thereby minimizing costs and maximizing profits of agricultural enterprises. The digital transformation of the agro-industrial complex will lead to a high-tech set of solutions that will make it possible to automate the industry as much as possible to increase the level of competitiveness and productivity, as well as attract investments in agriculture.

APPLICATION OF THE LATEST INFORMATION AND DIGITAL TECHNOLOGIES IN THE MANAGEMENT OF LAND RESOURCES OF AGRICULTURAL ENTERPRISES

Introduction. Land resources as an object of management are traditionally considered in connection with land relations that determine the content of systems of interactions of economic agents that arise in the process of ownership, management and use of land – an important factor of production and the spatial basis of human life. The structural and functional complexity of the management system is due to its multi-level nature, a wide range of general and specific management functions that are implemented, the heterogeneity of subjects of land relations, and the diversity of their economic interests. Methods. General scientific and special methods were used in the work in order to achieve the goal: the dialectical method of scientific knowledge – to consider the essence of the latest information and digital technologies in the management of land resources; synthesis – to clarify the interrelationships between subjects of land relations in the conditions of digitalization; graphic – for visual display of the obtained results; abstract and logical method – for forming research conclusions and proposals. Results. The meaning and role of land resources is revealed, various approaches to determining their economic essence in the conditions of the use of information and digital technologies in land resource management are considered. The main directions of digitalization of land resource management of agricultural enterprises are highlighted. Discussion. The obtained results of the research can be used for the implementation of the latest information and digital technologies in the practice of land resource management. This will enable agricultural commodity producers to analyse large volumes of data, control the state of land resources and the rationality of their use at different levels of management, which will contribute to the transparency of the functioning of the agricultural land market. In the future, the use of digital land management systems will make it possible to: create an informational computer system for assessing the quality and location of agricultural land plots based on their inventory, assessment of productive and territorial features; to complete the formation of the introduction of free circulation of agricultural land and the improvement of land legal relations, which will contribute to attracting additional credit resources to agribusiness against the pledge of land and improving the efficiency of the industry. Keywords: digitization, information technologies, land resources, land market, precision agriculture, geoinformation system.

THE CURRENT STATE OF ENVIRONMENTAL MANAGEMENT OF ENTERPRISES IN THE AGRICULTURAL SECTOR (ON THE EXAMPLE OF “KERNEL-TRADE” LLC)

The article is devoted to the analysis of the current state of environmental management of agricultural enterprises (on the example of “Kernel-Trade” LLC). The article analyzes the indicators of development of certain types of economic activity in order to determine the place of agriculture in the economy of Ukraine. Using statistical data, the author assesses the impact of agricultural enterprises on the environment (the use of mineral and organic fertilizers, liming of soils, soil gypsumization, soil treatment with pesticides, etc.) The author assesses the volume of investments and current expenditures in the field of environmental protection of agricultural enterprises in Ukraine. “Kernel-Trade” LLC is considered as one of the strongest players in the agro-industrial market, and its main financial indicators (profit, EBIDTA, social payments, gross income, net debt), its contribution to the achievement of the UN Sustainable Development Goals (namely, contribution to Sustainable Development Goal 6 – clean water and satisfactory sanitation 7 – affordable and clean energy, 12 – responsible production and consumption, 15 – protection and restoration of terrestrial ecosystems, and 17 – partnership for sustainable development) and the environmental management cycle in the field of environmental protection. Based on the analysis of statistical information from the company’s annual report, the volume of CO2 emissions by different types of activities was compared. Using the SWOT analysis, the features of the current state of environmental management of the enterprise are summarized. The scientific novelty and theoretical significance of the article’s results lies in the development of theoretical and methodical provisions for improving the management of enterprise competitiveness through the implementation of environmental management initiatives. Today, the topic of ecology is extremely relevant, since obtaining EU membership requires not only economic and political changes, but also, above all, changes in the sustainable development of the country as a whole. It is through the prism of agriculture that the authors of the article emphasized the need for changes in the approach to enterprise management on the basis of environmental sustainability in Ukraine.

Waste Management Strategy of Agricultural Enterprises to Improve the Efficiency of Rural Development

In the context of modern trends in the greening of the economy, sustainable development, changes in the structure of agricultural production, and the situation that has developed in Kazakhstan with the accumulation, utilization, and disposal of waste, the issues of agricultural waste management remain relevant and require further scientific research and sound practical solutions. The purpose of the article is to form strategic directions for waste management of agricultural enterprises, where the main place is occupied by effective waste management in the context of crop production, animal husbandry, animal tissue, and agrochemical waste. The article presents the principles of a Waste Management Strategy of agricultural enterprises, and a tree of objectives of the Strategy of agricultural enterprises is formed. The features of effective management of agricultural waste, including plant and animal waste, and directions for effective management of agrochemical waste are determined. Reduction of soil and groundwater pollution in the implementation of effective waste management of agricultural enterprises, as well as measures to minimize the formation of agricultural waste, are summarized. The main measures in state incentives for the effective management of agricultural waste are identified.

Accounting of agricultural using individual electronic cadastral maps

Introduction. Digitization of land relations led to the development and implementation of state electronic geocadastral maps. However, the development of GIS technologies enabled the economic use of electronic cadastral maps by agricultural enterprises for the purposes of optimizing agricultural management. Effective management is based on accounting information, so an accounting of agricultural activities in the conditions of using individual cadastral maps needs to improve first of all.Purpose. The purpose of the article is to improve the accounting of agricultural activities for the informational support of agricultural management, which involves the management of land resources of agricultural enterprises, in the conditions of the use of individual electronic cadastral maps.Methods. In the process of scientific research, a systematic methodical approach in combination with innovative, functional methods and methodical tools of generalization, bibliographic and comparative analysis was used to realize the purpose of article.Results. The expediency of personalizing the use of information from the State Geocadastre for the formation of individual electronic cadastral maps, which is valuable for accounting and management of agricultural activities, is substantiated. The procedure for the division and consolidation of land plots within the spatial and territorial boundaries regulated by the State Geocadastre, with the assignment of individual identification numbers, which is the basic principle of the formation of individual electronic cadastral maps, has been developed. The information content of individual electronic cadastral maps has been supplemented with detailed and versatile data to optimize the methodology and organization of accounting for agricultural activities in connection with the management of agricultural enterprises. Difficulties in the inventory of land are revealed and ways of solving them are proposed through the establishment of reliable and timely accounting in the conditions of the use of individual cadastral maps. The accounting of agricultural activity in the section of land plots using geocadastral electronic maps has been improved in next ways: identification of production and general production costs for the cultivation of agricultural products; separation of responsibility centers and cost centers to establish the accountability of employees for the results of agricultural activities; secondary land inventory with the help of satellite, aerial visual monitoring by drones and documentary appeals to state electronic registers; control over the condition of the soil and accounting for the damage caused on the basis of agrochemical certification of land allotments, etc.Perspectives. The use of individual electronic cadastral maps in accounting forms a unique base of versatile and detailed micro-level data necessary for optimization of agricultural management. The use of satellite positioning and aerial visual monitoring systems in accounting for agricultural activity requires avoiding significant methodological and organizational limitations, which is the subject of further scientific and practical research.

English

With the rapid development of economy, the performance appraisal of human resource management in agricultural enterprises has gained more attention. Based on the convolutional neural network theory, this paper constructs the benefit evaluation system of human resource management in agricultural enterprises, determines the weight to obtain the comprehensive benefit result, and then obtains the evaluation level. According to the main factors affecting the human resource benefit of agricultural enterprises, the model designed the input and output indexes of the efficiency evaluation of single well of production capacity construction, and solved the problem of measuring the informatization ability of human resource management in agricultural enterprises. In the simulation process, the convolutional neural network designed the evaluation index of the index system. According to the different contribution and importance degree to the system security, the difference between the evaluation index can be expressed by assigning different weight values. Secondly, for items with similar loads on multiple factors or with low loads on a single factor, it was adopted to obtain a scale consisting of 54 items, including 15 items in interpersonal skills sub-scale, 16 items in learning development sub-scale and 23 items in growth driver sub-scale. The experimental results show that the convolutional neural network training can obtain the reasonable scale value of the test sample management area. The evaluation index of the model prediction effect shows that the absolute relative error, maximum absolute relative error and average absolute relative error are all within 5%, and the equality coefficient is 0.9845, which is greater than 0.9, indicating that the reasonable scale predicted value has a high degree of fitting with the expected value. The prediction results of the model are ideal, which effectively improves the accuracy of benefit evaluation

ЕНЕРГЕТИЧНА ЕФЕКТИВНІСТЬ ТЕХНОЛОГІЧНОГО МЕНЕДЖМЕНТУ АГРАРНИХ ПІДПРИЄМСТВ В УМОВАХ РЕАЛІЗАЦІЇ БЕЗПЕКОВОГО ПОТЕНЦІАЛУ

The organization of the energy efficiency of the technological management of agricultural enterprises in the conditions of realizing the security potential is significantly updated in the period of war, shortage of investments, and energy raw materials and resources. The purpose of the study was to study the energy efficiency of the technological management of agricultural enterprises in the conditions of realizing the safety potential. It is substantiated that the objective assessment of the energy efficiency of the technological management of agricultural enterprises in the conditions of realizing the safety potential should be carried out taking into account the following principles: ensuring the comparability of the analyzed and planned energy efficiency indicators based on the use of the necessary set of its characteristics; identification of the impact on energy efficiency indicators of factors that change its value but do not affect the level of use of energy carriers. This principle is implemented based on fundamental energy efficiency analysis; the purpose of energy efficiency assessment determines the choice of the comparison base. Such a base can be a normative or average statistical level of advanced countries. The progressivity of the comparison base plays a specific vital role in improving energy saving; the reliability of the information based on which energy efficiency indicators are calculated; determination of the deviation of the analyzed planned energy efficiency indicators and comparison of these deviations with the requirements of the criterion. At the same time, the indicator's value and the direction and pace of its change are considered using the calculated dynamics of the arrow or the starting level. It is proved that the problem of optimization of energy consumption can be solved based on determining the energy efficiency of the technological management of agricultural enterprises in the conditions of realizing the safety potential, which has a subordinate value about economic efficiency. In inflation conditions, the natural method of determining energy efficiency becomes quite relevant thanks to objectivity. Keywords: energy efficiency, technological management, agricultural enterprises, security, enterprise potential.