Small Agricultural Enterprises Research Articles

AGRICULTURAL CONSULTING AS A TOOL TO ENSURE THE IMPLEMENTATION OF SUSTAINABLE RURAL DEVELOPMENT

The article analyzes the current state of implementation of sustainable rural development in Ukraine. Ensuring sustainable rural development today is a priority for all of humanity, which is due to the desire of countries to ensure the realization of the Sustainable Development Goals. It is noted that rural development is an important task aimed at ensuring food security, increasing the competitiveness of agriculture, stimulating economic growth and social development of rural areas in the system of European integration priorities. It is proved that the peculiarities of the functioning of the agro-industrial sector, the processes of digitalization and the consequences of full-scale military operations necessitate the need for highly qualified and multidisciplinary specialists. It is substantiated that the need of small agricultural enterprises for high-quality staffing will only increase in the future, due to the need to revitalize the de-occupied territories of Ukraine and the further rapid development of digital technologies. It is noted that the lion's share of agricultural enterprises in Ukraine is small. These agricultural enterprises are focused on the domestic market, and they ensure the country's food security and sustainable rural development. However, these agricultural enterprises face significant problems with logistics and human resources, high production costs, lack of markets, etc. In addition, most of them are geographically remote from the centers of civilization. All this, as well as the need to eliminate the negative consequences of full-scale military operations in rural areas, further revitalization of the de-occupied territories, and the introduction of digital technologies, make it expedient for small agricultural enterprises to use agro-consulting as a tool for ensuring the implementation of sustainable rural development. It is noted that agricultural consulting in Ukraine is mainly represented by agricultural advisory services. Prospect for further research is the problem of using consulting to optimize the development of rural tourism in Ukraine.

Банківське кредитування як дієвий спосіб вирішення проблеми економічного розвитку аграрних підприємств

The relevance of the topic of the article is determined by the need to improve bank lending as an effective way to solve the problem of economic development of agricultural enterprises. The reasons behind the difficulty of lending to small agricultural enterprises have been identified. The general factors constraining lending to agricultural enterprises are examined. The analysis of the factors ensuring the formation of the credit services market was based on the assumption of the need for a balanced presence of conditions on the part of supply and demand factors. The reasons for the low effectiveness of government policy measures to create credit mechanisms are identified. Proposals have been formulated to increase the availability of credit in the context of the efficiency of banks serving agricultural enterprises. Measures have been proposed to improve credit support for the agricultural sector of the economy.

Фінансові потреби аграрних підприємств та необхідність їх кредитного забезпечення

The theoretical foundations of the development of an agricultural enterprise as a subject of credit relations are considered. The important function of bank credit in the development of small agribusiness is substantiated. The activities of commercial banks in providing credit resources to agricultural enterprises are analyzed. Attention is focused on the factors influencing the financial needs of agricultural enterprises and the need to provide them with credit resources is shown. The criteria for determining financing for small agricultural enterprises are substantiated. The reasons slowing down the provision of loans to agricultural enterprises are formulated. Risk factors in lending to small agribusinesses are analyzed. Priority directions for providing credit to agricultural enterprises by commercial banks are proposed.

СТРАТЕГІЧНІ НАПРЯМИ СІЛЬСЬКОГО РОЗВИТКУ В УМОВАХ СТАНОВЛЕННЯ «AGRICULTURE 5.0»

The statistics have examined the problems of forming strategic directions of agricultural development in the minds of the formation of “Agriculture 4.0” and its transformation in “Agriculture 5.0” It is stated that when formulating strategic directions for the development of agricultural enterprises, it is important to highlight the specifics of agricultural production, noting that supply chains in the agricultural state are the flow of products, knowing and information and the involved parties (producers and producers) at the skin stage of production processes, marketing and production. The emphasis is placed on the fact that when forming strategic directions, the development of agro-business is necessary to ensure the influx of agricultural production into the country and the development of rural territories. It is clear that in the agricultural economy of Ukraine there are problems arising from the emergence of differences in size, economic efficiency, innovative readiness and capabilities of economical entities tiv, which will require importance on the national level of strategic directions of agricultural development for the promotion of the current state and the “Agriculture 5.0”. The emphasis is placed on the lack of directness of “Agriculture 4.0” (“Industry 4.0”) in addressing environmental and social problems in the context of the implementation of the goals of the current development. Obviously, the particularities of the agricultural business in Ukraine have been brought to the attention of the need to implement a strategy for the development of farming states as the basis for food security and a rural-saving model of state rule. Meta-research – focusing on strategic directions in the development of farming dominions in the context of the security of minds and the formation of “Agriculture 5.0”. Based on the conducted survey, it was explained that the problem for small agricultural business entities is the lack of knowledge among management and government officials about the directions of innovative strategic development and the presence of a consistent level of digital maturity. The emphasis is placed on the fact that small agricultural enterprises do not have a long-term strategy, which is not suitable for long-term investments, and, consequently, the formation of innovative investment potential lu is problematic for them. It has been proven that promising strategic directions include the development of farmer states in combination with healthcare services, the formation and implementation of a digital strategy and the development of cooperation.

СУЧАСНИЙ РІВЕНЬ ДІДЖИТАЛІЗАЦІЇ БІЗНЕС-ПРОЦЕСІВ АГРОПІДПРИЄМСТВ

In the modern world, where technology is advancing rapidly, the agricultural sector is also undergoing its digital transformation. The development of digital initiatives in the agro-industrial sector not only opens up new opportunities for increasing productivity and efficiency but also presents new challenges. The integration of innovative technologies such as artificial intelligence, the Internet of Things, blockchain, and process automation is changing traditional approaches to agribusiness, offering state-of-the-art methods for data management, production process optimization, and market interaction. Based on the analysis of the current level of digitization of business processes in agricultural enterprises, it is argued that the implementation of innovative technologies contributes to increased operational efficiency, reduced production costs, and increased profitability. It is substantiated that despite significant challenges such as farmers' conservatism and limited internet coverage, active implementation of advanced technologies, including the Internet of Things and artificial intelligence, opens up new opportunities for farmers and contributes to the overall efficiency enhancement of installed equipment. At the same time, it is proven that to realize the full potential of digitization in the agricultural sector, state support is necessary through infrastructure development, legislative regulation, and financial incentives for investment in cutting-edge technologies, which will help reduce the digital divide between large and small agricultural enterprises and ensure a more resilient and productive agricultural sector. The development of digital initiatives in the agricultural sector aims to increase operational efficiency and create digital organizations, leading to lower production costs, increased profitability, and improved overall efficiency of installed equipment. Despite significant investments in IT solutions for agribusiness, challenges such as farmers' conservatism and limited internet coverage need to be overcome to realize the potential of digitization. The active implementation of advanced technologies, including the Internet of Things and artificial intelligence, opens up new opportunities for farmers worldwide, simultaneously requiring them to adapt to digital data management and strengthen cybersecurity.

МОДЕЛІ УПРАВЛІННЯ ДОДАНОЮ ЦІННІСТЮ У НІШЕВОМУ АГРОБІЗНЕСІ

The article examines the methodological approaches and models of added value management as a consumer’s value based on the ecosystem and marketing approach in the segment of micro and small agricultural business, which operates in the conditions of full-scale military invasion in Ukraine. The sociological study conducted in 2022-2023 among 100 managers and founders of domestic micro and small agricultural enterprises shows and explains value-added management models in the segment of niche agro-production business. Creating value for consumer’s approach is a methodological basis for sustainable competitive strategies development, which allows micro and small businesses to adapt to the external environment rapid changes and to be consistent in the long term period perspective both in conditions of the full-scale military invasions and in the post-war period. The agri-food market structural changes caused by the pandemic and full-scale military actions led to the domestic micro and small agricultural business strategy transformation. In conditions of full uncertainty and the threats of physical destruction, micro and small agro-enterprises that retained their production capacity showed adaptability to rapid market changes in comparison with large-scale agribusiness. Leaders of micro and small business actively studied and implemented innovative approaches to the management of material, financial and information flows, which directly affected their ability to produce added value. Running an agri-food business in Ukraine in modern realities requires the use of sustainable business practices that will ensure sustainability both in the short-term and in the long-term. The ecosystem approach to the added value management, as a value for the consumer, involves a comprehensive approach to the of available resources assessment, external threats and challenges, and development prospects. A marketing approach to the added value creation and treatment it as a value for the consumer allows to develop a differentiated strategy. Such approach allows to obtain more sustainable competitive advantages in comparison with the economic approach of added value creation and management. The strategy of increasing value of primary agricultural products by increasing the market value and product attractiveness through marketing tools allows to differentiate the product line and receive an additional premium.

БИОГАЗОВАЯ ТЕХНОЛОГИЯ - ЭФФЕКТИВНЫЙ СПОСОБ ПЕРЕРАБОТКИ НАВОЗА СЕЛЬСКОХОЗЯЙСТВЕННЫХ ЖИВОТНЫХ

The renewable energy sources (VIE) widespread using makes it possible the fossil fuels’ consumption that pollute the environment reducing significantly. One of the VIE types is biomass, which tends the agricultural production, especially livestock intensification growing. The main type of biomass is manure; at it processing by biogas technology using, it provides biogas, biofertilizer and electric energy, that are necessary for soil fertility and energy supply to rural consumers increasing. At the same time, biogas technology helps the manure disinfection’s problems solving, since fresh manure is an environmental pollutant by harmful gases (methane, ammonia, hydrogen sulfide, etc.) emitting. The livestock methane emissions’ amount is about 16%. The authors have developed small sized biogas manure processing installation, to the small agricultural enterprises’ conditions adapting. Distinctive features of the installation are: sawdust from reed plants for manure preparation loading into the bioreactor; of an external energy source from renewable resources (sun, wind, etc.) to heat the bioreactor in cold weather using; biofertilizer into dry residue and liquid separating; manure different types to carbon and nitrogen at C /N = 20 ratio mixing. These features make it possible the quality of biofertilizer, since reed plants contain vitamins C, carotene, starch, carbohydrates and proteins improving, as well as the crust formation to prevent; of biogas by observing the temperature regime inside the reactor and the ratio C /N = 20 output increasing; manure next fresh portion is accelerated by liquid part feeding of the biofertilizer back into the bioreactor’s process fermentation.

ОСНОВНЫЕ ПОКАЗАТЕЛИ И ПРИНЦИПЫ УСТОЙЧИВОГО РАЗВИТИЯ МАЛОГО БИЗНЕСА АГРАРНОГО СЕКТОРА ЭКОНОМИКИ

Small agricultural enterprises, providing high growth rates of agricultural production, are a significant resource of the state, whose role in the implementation of the food program is growing every year. Recent years have shown an increase in the number of small enterprises engaged in the cultivation of grain crops in the Russian Federation and in the Voronezh region.
 At the same time, many small agricultural enterprises have an insufficient level of production, labor and financial resources, which disrupts the sustainable development of economic entities and the occurrence of bankruptcy of small businesses, the termination of activities. All this requires the search for new approaches and principles for the formation of sustainable development of agricultural enterprises and the definition of their priority areas.
 The article summarizes and analyzes the existing concepts of "sustainability". The economic realities in the field of grain production are considered on the example of small enterprises in the Voronezh region. The risks and threats that contribute to the decline in the development of the grain sector of the economy, represented by small agricultural enterprises in the Voronezh region, are identified.
 The author proposes a system of qualitative and quantitative indicators to assess the level of sustainable development of small agricultural enterprises.
 To obtain conclusions on the stated topic of the publication, the method of comparing and comparing the indicators of small enterprises in the Voronezh region was used. The main principles of sustainable development of small businesses in the agricultural sector are disclosed, the implementation of which in the practice of small agricultural enterprises will contribute to the sustainable development of small businesses, the growth of food security in the Voronezh region and the Russian Federation as a whole.

Development of Small Business in Rural Areas: Socio-Economic Aspect

The article deals with the development of small business forms and the main ways of obtaining state support in the agricultural sector. Small agricultural enterprises play an important role in providing the population with affordable food, are the basis for the preservation of the rural population and rural areas. The purpose of the work is to analyze possible directions of state support for the development of small and medium-sized agricultural businesses in the region. To achieve the research goal several general scientific and special methods: deduction, system analysis and statistical and economic methods of analysis were used. The conducted research made it possible to give a detailed assessment of the agricultural produced goods and analyze the existing ways of obtaining state support for small agricultural businesses. State support for farmers and agricultural cooperatives is implemented in Krasnoyarsk Territory, there is a state program: «Development of agriculture and regulation of markets for agricultural products, raw materials and food», the national project «Small and medium-sized entrepreneurship and support of individual entrepreneurial initiative», the regional project «Creation of the support system of farmers and development of rural cooperation». State support of small agricultural business is one of the key development tools. Under this programme, the State provides financial assistance, training, counselling and other support to small agrarian enterprises. In general, state support for small agrarian businesses in the Krasnoyarsk Territory is an important tool for the development of the region. Thanks to this approach, many small enterprises have been able to expand their business and improve the quality of life of their employees.

The agricultural machinery market for crop production and prospects for its development in the postwar period

Due to the hostilities, the largest losses in the agricultural sector of Ukraine’s economy were caused by the loss of agricultural machinery – 20.9% of it was destroyed or damaged. Therefore, ensuring the effective functioning of the market for agricultural machinery is a key factor in restoring the material and technical base of agricultural enterprises. The research aims to investigate the current state of the agricultural machinery market and the impact of military operations on it and to identify effective ways of its development. The following methods were used in the study: dialectical method of scientific knowledge, monographic, statistical, and economic, economic and mathematical, expert evaluation, and graphical. The general trend towards a decrease in the share of households with certain types of machinery in 2015-2022 is determined. Disproportions between large and small forms of management in the provision of machinery, as well as restrictions on access to financial resources for small agricultural enterprises, have been identified. The study identified a general decline in the size of the Ukrainian machinery market due to the loss of production capacity in the east and south of the country. Imports of agricultural machinery – tractors by 57.0%, combine harvesters by 30.0%, seeders by 33.8%, disc harrows by 45.1%, and cultivators by 38.9% – also decreased significantly in quantitative terms. The analysis of state support for agricultural machinery and agricultural enterprises is carried out. A forecast of the development of the agricultural machinery market for crop production under positive and negative scenarios, including risks and challenges that may arise during and after military operations, is made. Recommendations for the development of the market of agricultural machinery for crop production have been developed, including implementation of the state’s protectionist policy; preservation of human resources; evacuation of agricultural machinery enterprises from the war zone; simplification of business to stimulate investment activity; state support for small farms, etc. The implementation of these recommendations will help restore the effective functioning of the agricultural machinery market and the logistics of agricultural production in Ukraine

Multivector features of agricultural production in the Republic of Kazakhstan

In the current position of Kazakhstan on the world stage, food production accounts for more than 50% of the country's trade turnover, in this regard, the industry's prospects are to saturate food market and provide the population with jobs. Purpose the article shows the current state of food industry of the republic. Methods – analysis and synthesis, statistical, factorial, on the basis of which the assessment of current situation of food enterprises was made. Results – on the example of the Akmola region, indicators of the effectiveness of large, medium and small agricultural enterprises were identified. Sectoral, regional, socio-economic aspects of the development of food industry are considered. Assessing its place and role in food security, real opportunities and scientific and practical prerequisites for expanding the business environment and increasing employment are outlined. The authors point out the need for further development of the processing sector, which will provide agricultural producers with markets for their products, create conditions for employment, attract investments to the region, ensure socio-economic stability in the region, and improve the quality of life. The article presents the standards of budget subsidies for certain types of food. The importance of monitoring promising trends in food production in the country, which are currently little studied, is noted. Conclusions – agro-industrial complex of Kazakhstan is characterized by multi-vector sectoral parameters that affect the competitiveness of food products. Emphasis is placed on the relevance of organization of agro-logistic and service, wholesale and distribution centers. The solution of issues related to the supply of the population with food products in the required volumes is a priority task of state policy.

Internal control of production activity in small enterprises: domestic and international practice

Relevance of research topic. In the conditions of globalization of the national economy, there is an increase in market competition and the complication of plant production management, which significantly affects the control process and transforms approaches to its organizational and methodological foundations, taking into account foreign experience. At the current stage of development, the internal control system of small enterprises plays an important role in ensuring the effective functioning and implementation of users' needs for information in order to make informed management decisions regarding production activities. Formulation of the problem. The study of the system of internal control of production activity will provide an opportunity to move from traditionally passive control to its active forms in order to identify negative phenomena in the activities of small enterprises, cost deviations from the norm and determine the causes and ways of eliminating these shortcomings. Analysis of recent research and publications. The issue of the essence, role and place of internal control at small enterprises was investigated by such leading scientists as Bohdanyuk O. V., Vdovenko N. M., Derii V. A., Kotsupatrij M. M., Margasova V. G., Marchuk U. O., Savchuk V. K., Sadovska I. B., Parkhomenko V. M., Pylypiv N. I. etc. Selection of unexplored parts of the general problem. The above-mentioned questions are updated in connection with the latest economic events, namely the consequences of the COVID-19 pandemic and the introduction of martial law on the territory of Ukraine, which lead to the emergence of new risks of agricultural production and the development of internal control measures to prevent them. Setting the task, the purpose of the study. In the course of the conducted research, the following tasks were set: to determine the specifics of conducting internal control at small enterprises in accordance with domestic and international practice; to investigate the elements, methods and stages of internal control at small agricultural enterprises. The purpose of the work is to provide a description of the system of internal control of the production activity of small agricultural enterprises. Method or methodology for conducting research. The theoretical and methodological basis of scientific research is general scientific and special methods of learning phenomena and processes: analysis, synthesis, induction, deduction, analogy, abstraction, monographic, systematic and logical methods. Presentation of the main material (results of work). The features of internal control at small enterprises in accordance with domestic and international practice are characterized. The conducted study of the activities of small enterprises shows the imperfection of the organization of the internal control system, which directly affects the amount of production costs. The main elements, methods and stages of internal control at small agricultural enterprises are defined in order to observe their sequence. The field of application of results. The results of the research can be used in the practical activities of small agricultural enterprises. Conclusions. The system of internal control of production costs and cost of sales of plant products at small enterprises should be built in such a way as to timely inform the management of the need for corrective and preventive measures based on effective management decisions.

ORGANIZATIONAL AND ECONOMIC PRINCIPLES OF THE DEVELOPMENT OF COOPERATION IN THE MILK MARKET IN UKRAINE UNDER THE CONDITIONS OF EUROPEAN INTEGRATION

When considering the issue of cooperation between counterparties of agri-food supply chains, it is advisable to pay attention to the peculiarities of the formation of economic relations at both the horizontal and vertical levels. It is obvious that the drivers of the formation of long-term partnership relations should be processing enterprises, since they are the ones experiencing a shortage of raw materials, but they have no interest in receiving agricultural raw materials from smaller and scattered small commodity producers. On the other hand, end consumers demand agri-food products that have the appropriate quality, origin and certified production process. It is these factors that require the development of effective tools for the development of transparent and mutually beneficial economic relations in horizontal and vertical agri-food supply chains. The article is devoted to the problems of the development of cooperation in the production of milk in Ukraine. It was found that when forming integrated structures of agricultural producers and processing enterprises in the dairy sub-complex, it is important to take into account the economic interests of future partners to ensure their mutually beneficial and sustainable production activities. A mathematical toolkit for modeling the production activity of an agricultural service cooperative, jointly formed by small agricultural commodity producers and processing enterprises, has been developed, which adequately reflects the real economic conditions of the SOK. It has been proven that the development of cooperative structures at the regional level can be ensured according to the principle of associated cooperation with the participation of large trade networks, under the condition of public-private partnership with a high state share, or under the condition of the contribution of the united territorial rural community. The proposed system of cooperative networks can be organized gradually or partially, with the initial formation of pilot projects in individual regions. As alternatives, the following pilot scenarios for the formation of cooperative centers are proposed: single – the creation of one most effective cooperative center with the minimum investment payback period is envisaged; distribution – it is envisaged to create one cooperative center for each type of product; concentrated – involves placing as many centers as possible in rural areas with the aim of creating local growth points.

ОЦІНКА ЕФЕКТИВНОСТІ ФУНКЦІОНУВАННЯ МАЛОГО АГРАРНОГО ПІДПРИЄМНИЦТВА В СУЧАСНИХ УМОВАХ

У статті досліджено теоретичні засади ефективності виробництва сільськогосподарської продукції малими аграрними підприємствами. За результатами проведеного дослідження встановлено, що сукупність показників, за якими оцінюють ефективність малих аграрних підприємств, доцільно градувати за видами ефективності. Визначено групи показників, які необхідно використовувати під час оцінки економічної, технологічної, соціальної й екологічної ефективності малого аграрного підприємництва. Оцінено динаміку рівня економічної ефективності суб’єктів малого аграрного підприємництва. Визначено основні проблеми забезпечення ефективного функціонування малих фермерських господарств і зазначено переваги розвитку малого аграрного підприємництва.

Determination of Performance of No-Till Seeder and Stubble Cutting Prototype

One of the most common problems in maize production is the management of plant residues. Small agricultural enterprises, which cannot allocate capital for acquiring stalk cutting machines for their operation, face many technical problems in preparing the sowing bed for the products that will be planted after maize. Stalks of maize that cannot be shredded adequately and on time cause machinery to clog, prevent the preparation of a proper sowing bed, increase fuel consumption and increase costs. The aim of this study is to compare the no-till sowing machine prototype and stalk cutting machine prototype with the classical stalk cutter in terms of some management values. The prototype stubble cutting machine used in the study was manufactured with a cylindrical structure and equipped with 24 cutting blades 1 cm thick and 8 cm wide. İn addition, the prototype stubble cutting machine used in the study was manufactured with a cylindrical structure and equipped with 24 cutting blades 1 cm thick and 8 cm wide. İn addition, the no-till seeder prototype was manufactured as a bucket-type seed hopper equipped with granular fertilizer capable of sowing four rows. It was concluded that the stubble cutting machine prototypes resulted in less fuel consumption with lower penetration resistance when compared with the classical stalk shredder.

Značaj praćenja ostvarenja prihoda i troškova u upravljanju i poslovanju poljoprivrednih preduzeća u odnosu na uvedene oblike interno-kontrolnih mehanizama

Monitoring the formation of total income and total costs is of great importance for the practical operation of a large number of agricultural enterprises. The actual improvement of business decision-making in agricultural enterprises can be connected with the introduced forms of internal control mechanisms in the processes of regular business in agricultural enterprises. This was the basis of the research in this study. For the purposes of this study, the authors performed two two-way ANOVA analyses, one for the purpose of obtaining real data on the movement of income, and the other for determining the results of the operations of agricultural enterprises in relation to the occurrence of total operating costs in the business period of one business year. In both cases, we obtained results indicating that the formation of income and expenses indicates the existence of significance at the level of p<0.05, for large and small agricultural enterprises and established forms of internal control mechanisms. In addition, the authors found that the highest total revenues, regardless of whether they are large or medium-sized enterprises, are achieved when internal control is implemented as a form of internal control mechanism, and the lowest revenues are achieved by large and medium-sized enterprises when internal audit is implemented as a form of internal control. Regarding costs, the results indicate that there is a statistically significant influence of one of the three forms of implemented control mechanisms on the occurrence of costs, while there is no influence of the size of the agricultural enterprise on the realization of costs in business.

INSTITUTIONAL SUPPORT FOR INNOVATIVE MODERNIZATION OF THE TECHNICAL BASE OF THE AGRICULTURAL SECTOR OF UKRAINE

Purpose. The aim of the article is to offer practical recommendations for improving institutional support, in particular, state support for innovative modernization of their technical base based on the generalization of the research of scientists and the activities of farms in the corporate sector of the agrarian economy, Methodology of research. General scientific and special methods of economic research were used in the process of conducting the research, in particular: systemic approach − when studying the connections between phenomena and processes in the system of investment activities of agricultural enterprises; statistical analysis − when determining the dynamics of investments in agricultural enterprises; grouping − to determine the influence of various factors on the level of development of investment activity in small, medium and large enterprises; comparative − to compare investment processes in different time periods in order to identify a cause-and-effect relationship; dialectical, abstract and logical − when making theoretical generalizations, forming conclusions. Findings. It has been established that the priorities of investment activity for large, medium and small agricultural enterprises have become the implementation of capital investments, which serves as proof of their orientation towards the technical and technological modernization of the production base. Among the restraining factors of the development of investment activities, the following are highlighted: insufficient level of provision of own financial resources, imperfection of the regulatory and legal framework. Insufficient investments in increasing soil fertility and lack of economic interest in the implementation of ecologically oriented investment projects were noted. Originality. The directions for the modernization of the technical base of farms of the corporate sector of the agrarian economy in the post-war period of the country's revival, which involves improving the functioning of institutions, primarily methods of state support and the formation of prerequisites for attracting investments on the basis of public and private partnership, are substantiated. Practical value. The proposed recommendations can be used in the development of perspective plans for the development of small, medium and large agricultural enterprises, as well as in the preparation of state and regional programs for the comprehensive development of rural areas in the post-war period of the revival of the country's economy. Key words: innovation, institution, technical base, agricultural sector, investment, state, lending

FOREIGN EXPERIENCE OF TAXATION OF AGRICULTURAL GOODS PRODUCERS – A CHALLENGE FOR UKRAINE IN THE CONTEXT OF FOOD SUPPLY OF THE POPULATION

Introduction. Prior to Ukraine's accession to the World Trade Organization (WTO), the scope and directions of financial support for agricultural producers were determined by the priorities of the state agrarian policy and the financial capabilities of the state budget. The terms of membership in the WTO make it urgent to consider the issue of reducing the level of taxation for agriculture in the aspect of basic agreements, principles, and rules of the international organization. Methods. The following methods of understanding economic phenomena and processes were used to solve the problems: epistemological analysis (convention analysis), theoretical generalization, synthesis, induction and deduction, structural and logical analysis, comparison. The results. On the basis of the generalization of the world experience regarding the taxation of the activities of agricultural producers, measures are proposed for the fiscal stimulation of subjects of entrepreneurial activity in the field of agrarian business, that as one of the tools for reproducing the potential fertility of agricultural land, we are considering the use of adjustment coefficients when calculating the land tax and the tax of the 4th group of payers. For this purpose, it is expedient to develop a system of correction coefficients when calculating the value of agricultural land, for which it is necessary to carry out (every 5 years) agrochemical certification of land as a component of the agricultural census. As a basis for the calculation of the correction coefficient, it is advisable to take the value of agricultural land at the beginning and end of the reporting period and multiply it by the value of the normative monetary assessment in the region, on the basis of which the value of the land will be determined, which will serve as the basis for calculating land tax and rent. It is advisable to predict the effect of this indicator for a five-year period. Discussion. Financing of the country's post-war reconstruction will be carried out at the expense of agribusiness entities operating without state support. In this regard, it is necessary to use the foreign experience of stimulating tax influence on their activities, especially small agricultural enterprises, in particular, the extension of the simplified taxation system. Keywords: taxes, ecology, agricultural producers, food security, food quality.

Theoretical aspects of the market functioning of vegetable products and its features

The article examines the theoretical principles of the market functioning of vegetable products and highlights its features in the conditions of martial law. The important role of the vegetable market in ensuring food security, generating income for small agricultural producers, etc. is argued. In general, the market is considered as a set of interests and actions of real and potential buyers, as well as the conditions under which the exchange is carried out. It is substantiated that the agricultural market has a rather complex structure and represents a set of markets that serve all aspects of agricultural production, is a dynamic system of economic relations. It has been proven that the market of fresh vegetables consists of numerous submarkets characterized by perfect competition. It is highlighted that intra-branch, perfect (pure) and monopolistic competition is characteristic of the specialized vegetable market. The features of the production process of growing, processing, and storing vegetable products are highlighted, which affect the specifics of the functioning of the vegetable market. The biological and economic characteristics of the classification of vegetable crops were systematized and their main groups were identified, on the basis of which the elements of the vegetable market infrastructure were characterized, namely system-forming, providing, functional and controlling. The peculiarities of the vegetable market are summarized, namely: low elasticity of demand; high production costs; wide differentiation of the range of vegetables, local nature of satisfaction of consumer demand; a higher level of average monthly consumption by the rural population; commodity producers are private peasant farms and small agricultural enterprises, reduction of forecast volumes of commodity supply in the conditions of martial law; high dependence of supply on changes in weather conditions; seasonal demand for products; low level of market infrastructure development; high concentration of potential consumers of vegetables in cities; influence of intermediaries on the price level; weak awareness of market subjects. It is substantiated that the economic relations between the subjects of the market of vegetable products are formed on the basis of the interaction of economic subjects in the production, distribution, exchange and consumption of vegetables, which is aimed at achieving high final results and is manifested through specific production, economic and organizational ties between them. The author's definition of the market of vegetable products is a set of agricultural enterprises, canning industry and market infrastructure objects that carry out the main business processes and pursue the full satisfaction of the population's needs for high-quality vegetable products in accordance with rational nutrition standards and consumer demand. Key words: market of vegetable products, demand, supply, market infrastructure, market structure, product traffic.

Management of Non-current Assets and Capital Investments in Enterprises of the Agro-industrial Sector: A Case Study of Ukraine

In the article we proved that, in the modern conditions of doing business in Ukraine, there is a high specific weight of operating non-current assets in the non-current assets of agricultural enterprises, which is caused by their production direction and sale of products in wholesale lots. In order to study the formed trend, the polynomial trend line of the specific weight of operating non-current assets in the composition of non-current assets of agricultural enterprises in Ukraine is displayed. The features of non-current asset management in agriculture are determined by certain features regarding their use, which include the slowness of capital movement, uneven loading, the irrationality of formation, and low liquidity. In the article, we established that the value of long-term biological assets of agricultural enterprises of Ukraine increased during the research period. However, at the same time, there was a simultaneous reduction in the specific weight of these assets, both as part of the total assets of enterprises and as part of non-current assets. That is, it can be concluded that the increase in the value of biological assets in agricultural enterprises is caused solely by the increase in prices for finished products and an increase in their cost price. Based on the results of the study, it was established that during the analyzed period, investments in the agricultural sector had a growing trend for a long time. Drop in investments that occurred in 2020-2021 was due to the crisis impact of the COVID-19 pandemic, which resulted in a general reduction in investment activity in the markets. According to the results of the analysis of the relationship between the size of capital investments and the level of profitability of enterprises in the agrarian sector of Ukraine, such interdependence was found in the studied period for medium-sized and small agricultural enterprises. According to the results of our research, cartograms of the grouping of regions of Ukraine by the specific weight of capital investments in tangible and intangible non-current assets of the agricultural industry of Ukraine in January-December 2020 were built, which allows realizing the visualization of the presentation of the obtained scientific results. In addition, from the research results we obtained, we can draw a conclusion about the high attractiveness of medium-sized enterprises in the agrarian sector as an object for capital investment.