Agricultural Sector Of Ukraine Research Articles

Taxation of agricultural sector in Ukraine

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

PRIORITY DIRECTIONS OF ORGANIZATIONAL AND ECONOMIC SUPPORT FOR THE AGRICULTURAL LAND

The article presents a study on the justification of priority areas of organizational and economic support for the circulation of agricultural land. It is determined that the problem of ensuring the circulation of land in the agricultural sector of the economy in its relevance is one of the most serious issues at the state level. It is justified that the aggravation of this problem is due to the increase of interrelated environmental, social and economic risks related to the use of land resources of Ukraine. The following methods were used: a systematic approach to the study of organizational, economic and legal principles of agricultural land circulation; method of economic and statistical analysis and synthesis (for collecting and processing information on regulatory and monetary evaluation of agricultural land and rent by region of Ukraine, determining their relationships); graphic method and method of scientific comparison (for the analysis of the specified statistical data in the movement of indicators of dynamics); method of theoretical generalization (to substantiate the results of research and the formation of conclusions and proposals). The legal basis of land valuation is generalized and the methodological bases of normative monetary evaluation (NME) of land plots are worked out. The ranking according to the normative monetary assessment of agricultural lands and the amount of rent for land shares (units) by regions of Ukraine was carried out. The advantages of the new Methodology of normative monetary valuation of land plots have been established, the leading ones of which are: three separate methodological approaches to conducting normative monetary valuation of lands to a single unified form have been rationally systematized; the inconsistency of interpretations and disparities in the indicators of monetary valuation of land within communities has been eliminated; the procedure for drawing up technical documentation on NMEs has been simplified and the costs for its implementation have been optimized. It is proposed to take into account the qualitative characteristics of land and, accordingly, to introduce an additional adjustment indicator to the standardized capitalized rental income per unit area for agricultural land. It is emphasized that ensuring comprehensive openness of the results of regulatory monetary evaluation of land, strengthening control of the state and communities over the use and circulation of land in the agricultural sector of Ukraine will avoid violations and abuses in the agricultural land market.

ВИКЛИКИ ТА ПЕРСПЕКТИВИ РОЗВИТКУ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ В УМОВАХ ЄВРОІНТЕГРАЦІЇ

This study analyzes the importance of the impact of the European integration process on the development of agricultural enterprises in Ukraine, highlighting both the opportunities and challenges faced by the agricultural sector of Ukraine in the context of globalization and integration into the European economic space. The study reveals how adaptation to European standards affects product quality assurance, the introduction of modern technologies, as well as strengthening the competitiveness of Ukrainian agricultural enterprises. The main focus is on strategic planning, the need for innovative development, environmental initiatives and the search for effective financial mechanisms for sustainable development. Currently, as part of preparations for integration into the European Union, Ukraine adopts and adapts legislation in order to comply with EU norms and standards. The identified main aspects that are regulated in this context include: 1. Product quality standards. 2. Land legislation. 3. Environmental norms. 4. Support to farmers. 5. Product safety. These changes are aimed at increasing the competitiveness of the Ukrainian agricultural sector, ensuring resistance to market challenges and protecting the interests of consumers and producers. The main challenges of the development of agricultural enterprises in the conditions of European integration are identified: 1. Compliance with EU standards. 2. Financing and investments. 3. Climate changes and their impact. 4. Technological integration. 5. Demining and security. The prospects for the development of agricultural enterprises in the conditions of European integration are also outlined: 1. Expansion of sales markets. 2. Innovations and technological development. 3. Financial support and subsidies. 4. Improvement of product quality. 5. Environmental sustainability. In general, the results of the study indicate a critical need for the modernization of internal management processes and the formation of new competencies that would allow agricultural enterprises to effectively adapt and use new opportunities to expand their markets and increase production efficiency.

ФІНАНСОВА ПІДТРИМКА АГРОСЕКТОРУ УКРАЇНИ ДЛЯ ЗАБЕЗПЕЧЕННЯ ПРОДОВОЛЬЧОЇ БЕЗПЕКИ В УМОВАХ ВОЄННОГО СТАНУ

The article discusses the features of financial support for the agricultural sector under martial law to ensure food security. The normative definition of food security and its changes in accordance with the challenges of our time are analyzed. The positions of Ukraine and individual countries on the GFSI Global Food Security Index in 2018 and 2022 are considered and a pattern is determined that since the beginning of the war, Ukraine has decreased in the ranking position from 63 to 71 place, but continues to import products to countries that occupy a significantly higher position in the ranking food security. Systematized financial measures to ensure the food security of Ukraine under martial law. The state, dynamics and trends of financial support and individual indicators of the financial potential of the agricultural sector of Ukraine in 2018-2022 are analyzed. ., when its share in the budget was more than 1%. The rating of regions of Ukraine according to the state of production and the level of budget support has been determined. It has been established that most regions are financed in proportion to production volumes, but there are regions where funding is ahead: Ternopil, Volyn, Sumy regions; or production: Kirovograd, Chernihiv, Dnepropetrovsk regions. In the context of a reduction in budgetary financing of the industry due to the need to direct spending on defense and security, the social sphere and debt servicing, the sources of increasing the volume of state financial support for the development of the agricultural sector in Ukraine are the resources of the global financial market, international borrowings and donor funds. In 2022, programs for financing the industry at the expense of donor funds for UAH 1.5 billion are provided, and their expansion is expected in 2023. Based on the assessment of foreign experience of Checkoff, possible directions for expanding sources of support for domestic enterprises that form value chains in the field of food security are analyzed. Proposed measures to be taken to overcome existing problems and ensure the further development of the agricultural sector and ensure food security in Ukraine. State financial support for the agricultural sector under martial law provides for the improvement of legislation in order to generate additional financial resources by optimizing tax, budgetary and investment regulation, simplifying the requirements for doing agricultural business, resolving problems with logistics and export of agro-industrial products, mitigating the impact of inflation and foreign exchange pressure The results of this study can be used in the formation of a package of state support measures for the agricultural sector, detailing directions and programs, as well as distributing funds across agricultural regions.

Improving the efficiency of land use in the agricultural sector of Ukraine

The growing interest of land users and owners in preserving and improving the fertility of agricultural land requires the inclusion in the state’s agricultural policy of a mechanism that provides economic incentives for the targeted use of land resources, and a careful and effective attitude to them. This is very important, due to the fact that the attraction of land resources to agricultural production in the presence of morally and technically outdated material base of agricultural enterprises, outdated agricultural technologies and ignoring environmental requirements causes erosion and a decrease in the fertility of these land resources. In our opinion, the amount of rent for the use of the land plot to a certain extent should take into account the resource potential of the tenant of the land plot. At the same time, the state agrarian policy should provide, in our opinion, the formation of favorable conditions for the possibility of increasing the agricultural enterprises of their resource potential. The state agrarian policy should create equal conditions for the realization of its resource potential by all agricultural enterprises, regardless of their form of ownership, as well as provide the necessary conditions for free competition and cooperation between agricultural enterprises. This will not only increase the resource potential of agricultural enterprises and increase the degree of fertility of agricultural land, but also optimize the amount of rent for land and land tax. At the same time, this will make the agricultural sector of the economy more attractive for potential private investors.

Digitization of Accounting in the Management of Business Processes of Enterprises of the Agro-Industrial Complex

The article is devoted to the problems of digitalization of accounting in the agricultural sector of Ukraine as the main element of modernization of business processes in the conditions of digitalization. Accordingly, the issue of using modern accounting tools for agricultural enterprises, which largely depends on the implementation of the scenario of digital development of rural areas of Ukraine, in particular, the development of digital infrastructure, is gaining relevance. The purpose of the article is to investigate the current trends in the digitisation of the accounting of agricultural enterprises and their impact on the management of business processes in today’s conditions. The research uses the dialectical method of cognition and general scientific techniques and principles of complex research, which include empirical, theoretical-cognitive and general logical methods, in particular: observation, comparison, description, generalization; analysis, synthesis, analogy and abstraction; systematic approach; monographic; comparative analysis. The article examines the benefits of using information technologies in the activities of enterprises in the agrarian sector and identifies factors that slow down the process of its transformation. It was established that the development of an agricultural enterprise based on the digitalization of management processes requires a significant amount of time for implementation, which is associated with making significant investments in the acquisition and support of technologies, as well as training employees in new professional skills. The innovations of the modern information space that can be used in the business environment for the digital transformation of business, in particular for the purpose of productive organization of accounting processes, are considered. The generalized results and formulated conclusions can be applied in the practical activities of Ukrainian agricultural enterprises in the context of the use of the formed information base of technologies, online services, specialized applications for the digitalization of accounting processes, reporting, taxation, as well as the determination of critical factors for slowing down the use of digital technologies, which will contribute to the overall transformation business processes of economic entities of the agro-industrial complex

БІРЖОВІ ІНСТРУМЕНТИ МІНІМІЗАЦІЇ ЦІНОВИХ РИЗИКІВ РИНКУ АГРОПРОДУКЦІЇ

The exchange as an element of the wholesale trade infrastructure of the agrarian market was considered: essence, functions, characteristics. The role of the Ukrainian agricultural sector in the world market is described, the factors influencing price fluctuations for agricultural products, in particular grain, are determined. In connection with the factors affecting prices, the negative impact of insufficient development of the modern exchange infrastructure of Ukraine was also considered, such as: low level of actual activity of Ukrainian commodity exchanges, lack of economic prerequisites despite the dynamics of their number, failure of exchanges to fulfill their direct functions regarding the formation of an effective agricultural products market. Deficiencies in the statistical analysis of the commodity exchange market of Ukraine were also noted, and the need to create an appropriate system for monitoring commodity exchange activity indicators was emphasized. The perspective of the positive impact of infrastructural improvements on the activation of price risk hedging in the process of exchange trading, through the significant spread of derivative exchange contracts – derivatives of various types, is considered. The characteristics of derivatives as derivative financial instruments are presented, their key characteristics are given, which allow the parties to these contracts to protect their market positions and ensure the prospect of receiving planned financial benefits in the future. The features of the futures contract, as the most promising type of derivatives and the optimal risk hedging tool for Ukrainian participants in the agricultural market, have been studied. In particular, attention is focused on the types and specifics of the manifestation of price risks, as well as the mechanisms of protection against them or minimizing the impact of such risks. The modern problems of the underdevelopment of this exchange contract in Ukraine, the reasons for their occurrence and ways to overcome them are considered. According to the results of the presentation of the main material of the study, relevant conclusions and proposals are made, promising directions for further research in this field are given.

Viticulture and winemaking in the north-eastern forest-steppe region of Ukraine combined with vine tourism

The purpose of this article is to identify problems and prospects for the development of wine tourism in Ukraine as a fairly promising area of tourist activity. This can actualize the potential of various regions of Ukraine, in particular, the north-eastern forest-steppe region of Ukraine. Main material. The article analyzes the issues of grape cultivation and wine production in the north-eastern forest-steppe region of Ukraine. In our country, there are a number of regions that successfully combine geographical, climatic, ecological and landscape conditions. Useful properties of such a valuable crop and its processed products in the region will be extremely interesting and relevant. Therefore, it is in this region that you need to organize wine tours. The variety of climatic conditions in Ukraine allows you to grow almost any type of cultivated plants in the open ground, except for exotic tropical plants and get high and stable yields. People have been studying plant products for a long time, solving various problems. The development of the wine complex is a promising element of systematic, sustainable and effective development of the Ukrainian agricultural sector. Conclusions. Development of wine tourism, taking into account places of experience with developed wine production and viticulture in general, has ample opportunities for quantitative and qualitative growth, stimulating economic development of wine regions, increasing economic efficiency of wineries, improving socio-cultural level. Wine tourism indicates the path of certain differences in the development of culinary tourism in the country as a whole. In the region, though, it is favorable for the opportunities of industrial viticulture, including from a tourist point of view. The main problems can be the number of interested economic entities with state and local government bodies, when using tourism as a means of promoting local wine products.

Assessment of the Impact of the Armed Conflict in Ukraine on the Development of the Agricultural Sector and Price Setting

This paper analyses the impact of the armed conflict in Ukraine on the development of the agricultural sector and changes in average prices of agricultural products, and also identifies a possible relationship between changes in prices for agricultural products and financial expenditures for defence needs. The paper also investigates the possible relationship between changes in military spending, gross harvest of cereals and legumes, harvested and threshed area, their yield levels. The study considers how the presence and duration of armed conflict in the country affects: macroeconomic indicators, intensity of hostilities and their localisation in areas of economic activity, gross domestic product (GDP), government expenditures, export-import indicators; household expenditures and domestic investment, consumer and household expenditures. All this, indirectly, has an impact on fluctuations in average prices of products of different sectors of agriculture sold by enterprises. The study takes into account the importance of the agricultural sector of Ukraine, which is a significant part of the country GDP. The dependence of military spending on the size of GDP is the reason for analysing the relationship between the impact of the existing armed conflict on changes in the state of agriculture in Ukraine. One of the results of such actions was also the spending of more money on the purchase of agricultural products to support the defence needs of the state, etc. Therefore, to understand the magnitude of the impact of gross harvest factors, crop yields, and agricultural land volumes on the pricing of agricultural output using the method of statistical equation dependencies, the findings of the relevant analysis can be used as a basis for developing approaches, methods, and techniques to improve crop yields, or – initiate economic development of the country by increasing agricultural crop yields

Introduction of didactic principles in the “Floriculture and ornamental gardening” academic subject

The urgency of the topic is due to the search for new didactic principles and their introduction into the teaching of the discipline “Floriculture and ornamental gardening” at the Department of Plant Breeding PSAU. The study was conducted in 2019–2021 by the method of included observation and formative experiment among applicants for higher education 2nd year of the Faculty of Agrotechnology and Ecology, specialty 201 Agronomy. The introduction of four didactic principles, namely responsibility, patriotism, environmental and aesthetic principles, in the teaching of the discipline “Floriculture and Ornamental Horticulture” promotes the education of spiritually mature, intelligent and hard-working professionals in the agricultural sector of Ukraine.

Risks of investing in the agricultural sector of Ukraine's economy in the context of modernization of the industry

Investment is an important element in modernizing agriculture. However, the studied industry is characterized by features that lead to risky activities. The purpose of the article is to study the problem of investing in the agricultural sector of Ukraine's economy and determine the degree of risks of this process in the context of modernization.
 Studies show that investment is a necessary part of modernizing the agricultural sector of the economy. The specifics of investment in the agricultural sector of the economy, primarily due to the characteristics of the industry, ie depends on a variety of climatic, social, economic, financial and other factors. A key component of the investment process is to identify effective sources of funding. The analysis shows that 90% of the total investment in agriculture in Ukraine is the own funds of enterprises and organizations. In second place - loans in the form of loans and other loans (8.6%). Investment resources of the state and local budgets are extremely low – 0, 3 and 0.1%, respectively. All risk factors of the industry can be divided into internal and external.
 Agriculture is an important sector of the economy, on the development of which depends the food security of the population. Economic analysis of the industry has shown the need for its modernization. One of the directions of modernization of agricultural production is the intensification of investment activity, which is at a low level of development due to the riskiness of the industry.

THE FEATURES OF TRADITIONAL AND DIGITAL MARKETING IN AGRICULTURE

The article highlights specific features of marketing in agriculture. It is emphasized that key condition for successful development of agricultural marketing is the orientation of farms to ensure their own competitive advantages. Essence of the category «marketing» is revealed. In general, the latter is characterized as a process of promoting goods from producer to buyers, at the level of an individual enterprise – as a mechanism to ensure ways of planning of activity, pricing and distribution of products. The core principles are presented, on the basis of which the algorithm of agro marketing functioning is developed. It is substantiated that during their own activity agricultural enterprises should take into account the following marketing features: dependence of production volumes on natural and climatic conditions; the importance of products for the population; seasonality of production; variety of forms of ownership and management; different levels of marketing activity; imperfect legislative base. It is committed a brief overview of the current economic situation in the Ukrainian agricultural sector. We believe that the improvement of the state of development of the domestic agricultural sphere will be facilitated by more active involvement of digital approaches in product promotion. It is approved that the introduction of digital marketing at foreign agricultural enterprises provides great benefits for their successful activity. It is founded, that digital marketing is a marketing strategy to improve the sale of goods and services based on use of digital channels (advertising on radio, contextual internet ads) to attract and retain customers. Structural components of digital marketing are considered and systematized. The key advantages of digital marketing are revealed. It is clarified that the most convenient means for agricultural producers regarding the improvement of degree of brand recognition is social networks and messengers, as they can be used to establish targeted advertising to neighboring towns or villages and provide feedback in a dialog format with consumers. It is concluded that traditional and digital marketing are a structural mechanism for promoting products on the platform of various communication channels.

Methodological approaches to efficiency evaluation foreign economic activity agricultural enterprises

The article is devoted to topical issues of development of existing and establishment of new approaches to the methodology of assessing the effectiveness of foreign economic activity of agricultural enterprises with the subsequent formation of strategies for its development. Thanks to the successful operation of domestic agricultural enterprises in foreign markets and effective and fruitful cooperation with foreign partners, economic growth of the country as a whole is achieved. Therefore, in modern economic conditions, the increase in foreign economic activity requires a thorough methodological approach to assessing the effectiveness of foreign economic activity of agricultural enterprises. The theoretical and methodological basis of research were the works of leading domestic and foreign economists and the work of leading analysts on the problems and methodology of modeling foreign economic activity, comprehensive approaches based on a combination of economic analysis and methods of economic and mathematical modeling. The following research methods were used in solving the tasks: monographic, analysis and synthesis, expert evaluations, deduction method and abstract-logical. In order to implement the organizational and economic mechanism for determining the foreign economic activity of agricultural enterprises, we propose to use a universal method of foreign economic activity analysis and at the micro level in order to compare the obtained calculations to assess trends in the development of foreign economic activity of agricultural enterprises. If an agricultural enterprise is engaged in both exports and imports, then to assess its performance in the foreign market for a certain period can be calculated integrated indicators of foreign trade, which provide for the comparability of results achieved for the whole set of export-import operations at full cost. The initial methodological basis for assessing and analyzing the foreign economic activity of agricultural enterprises should be a systematic analysis and a comprehensive, dialectical approach, which necessitates the study of individual elements and the system as a whole in constant motion, change, in the process of constant renewal. This is important not only for understanding the essence of economic categories but also for formulating conclusions on their practical application, making management decisions at different levels of the hierarchical management system in the agricultural sector of Ukraine. The practical significance of the results of the study lies in the substantiation of the methodology, which allows to calculate and fully assess the effectiveness of foreign economic activity of any agricultural enterprise.

ДЕРЖАВНА ПІДТРИМКА ДІЯЛЬНОСТІ ПІДПРИЄМНИЦЬКИХ СТРУКТУР АГРАРНОГО СЕКТОРУ УКРАЇНИ

In the article it is shown the results of summarizing of the features, methods, and tools of state support for business structures of the agricultural sector in Ukraine. It is established that the main form of state support is preferential tax treatment and implementation of state targeted programs, covering budget financing of programs and activities aimed at the development of certain industries, partial compensation of interest rates on commercial banks, partial compensation of purchased agricultural machinery. As a result of the analysis of public expenditures in support of the agricultural sector of Ukraine, it was found that the actual amount of funding does not meet the legal norm in the amount of 1 % of GDP. It should be noted a significant overall reduction in public spending to support the agricultural sector of Ukraine in 2020 year compared to the previous 2018–2019 years. At the same time, there is a reorientation of state support: expenditures on livestock and processing of this industry are significantly reduced, while expenditures on cheaper loans and partial compensation for the cost of purchased agricultural machinery are increasing. Given the problems of the agricultural sector, the main areas of the state support and stimulation of agricultural entrepreneurship should be: creating an effective mechanism for the financial support of agricultural enterprises in the context of budget grants and public investment; development of the programs to ensure the renewal of fixed assets and logistical re-equipment of agricultural enterprises through the introduction of innovations; protection of the domestic agricultural producers through a balanced export-import policy.

ON THE ISSUE OF DEVELOPMENT OF CORPORATE SOCIAL RESPONSIBILITY OF AGRICULTURAL BUSINESS ENTITIES

The article examines the methodological principles of corporate social responsibility (CSR) development in the agricultural sector of Ukraine. The advantages of implementing the CSR system in the practice of Ukrainian agrarian formations are substantiated on the example of IMK agricultural holding. The main incentives that will contribute to the spread of corporate social responsibility are identified, and the main directions of CSR development in agribusiness are proposed. Corporate social responsibility of agrarian business entities can be interpreted as a process of implementation of voluntarily accepted obligations to meet the social needs of employees of the business entity, as well as partners and other members of society in general. IMK is one of the 10 largest agricultural companies in Ukraine. It is an integrated economic entity that carries out its activities in such areas as growing crops (sunflower, soybeans, wheat, corn) and storage of products; milk production. The company pursues an active social policy in the following areas: personnel, labor and health protection, industrial safety, environmental protection, social program "IMK helps". Regarding this agrarian formation, the following can be stated: first, an important component is environmental protection and resource conservation, as corporate and social business must take comprehensive initiatives to reduce the harmful effects of its production and economic activities on the environment; second, politics socially responsible companies should provide social programs for residents of the region of business, which include support for socially vulnerable groups, support for the preservation and development of housing and communal services and cultural and historical sites, etc.; thirdly, the development of the company's staff should be aimed at training and professional development, taking into account the maintenance of a high level of motivation employees, both in terms of pay and social package, the creation of appropriate conditions for recreation and leisure, support of internal communications in the company, as well as the active participation of the personnel of the business entity in management decisions. The main directions of increasing the level of competitiveness of "IMK" on the basis of the development of corporate social responsibility are implementation of the policy of responsible attitude of the company to its employees; support, and development of the position of active citizenship; initiating a dialogue with influence groups as a tool for obtaining information on optimizing social programs and minimizing enterprise risks; introduction of reporting standards in its social responsibility program; creation of separate subdivisions, the introduction of separate positions that will be responsible for CSR management activities; increase of the company's budgets for CSR activities. All this will improve the business reputation and image among the population, consumers and customers, investment attractiveness of the company, and more.

Scientific and technical activity of the Institute of oilseed crops of NAAS to ensure innovative development of the agricultural sector of Ukraine

The results of the scientific, technical and innovative activities of the IOC NAAS for 2016-2020 are analyzed. The studies were carried out as part of the ongoing monitoring of the positioning of the Institute as the originator of oilseed varieties, the implementation of legal protection of the results of research work and as part of marketing research. The results of work on the creation of innovative developments, approbation and implementation in agro-industrial production are highlighted. Currently, among the plant varieties of the Institute, listed in the State Register of Ukraine, there are 31 hybrids and varieties of sunflower, 9 varieties of soybean, 1 hybrid and 7 varieties of winter rapeseed and 2 spring rape, 11 varieties of flax, 8 varieties of Sarepta mustard, 4 varieties of mountain varieties of white mustard. Twenty varieties are represented by rare crops. An analysis of the structure of scientific developments and descriptions of scientific developments created by IMC NAAS over this period shows that the share of scientific developments was created as a result of research in the field of breeding and genetics of oilseeds – 54%, mechanization of technological processes - 25% and agricultural technologies – 21%. Scientific and technical products of the Institute created based on the results of research: collections, source material for oilseeds breeding, varieties, parental components and hybrids of oilseeds, methods, elements of technologies for growing oilseeds and grains for the Steppe zone of Ukraine, physical and mathematical models of technological processes of mechanical and mathematical model of the seed separation process, database of innovative developments, scientific and methodological recommendations, etc. Scientists of the Institute for 2016–2020 published: 6 monographs, 7 scientific and technical bulletins of the Institute of Oilseeds of the National Academy of Sciences, 5 collections of abstracts, 36 publications of a recommendatory nature, 593 publications in Ukraine and abroad. In 2020, IOC NAAS introduced 20 scientific developments – methods, processes, collection samples, parental components, hybrids, varieties, technologies for growing oilseeds, etc. For 2016-2020 the number of objects of intellectual property rights, for which applications were submitted for obtaining titles of protection, amounted to 37 units, 71 titles of title (certificates of state registration, patents) were received. The use of innovative developments of the IOC NAAS allows agricultural producers to receive a significant economic effect.

FINANCIAL SUPPORT AND FORECASTING OF FOOD PRODUCTION USING ECONOMIC DESCRIPTION MODELING METHODS

Abstract. The article considers the financial programs used by the state to support food production based on the use of methods of economic descriptive modeling. It is established that the interpretation of the essence and strategy of financing in practice has quite different approaches. It has been proven that the formation of an effective system of financing food production involves the relationship and effective redistribution between different sources of financial resources. It is substantiated that agriculture has all the prerequisites for productivity growth provided that investment in the Ukrainian agricultural sector increases and effective budget financing. In this regard, the features of food production based on the use of descriptive modeling capabilities using the software package Statgraphics XVII Centurion. Because of the analysis, it is established that the main parametric criterion, which depends on the level of food production in the country as a whole and individual regions, determines the indicator of agricultural production, quantitative parameters of which are taken as a basis for calculating self-sufficiency, import coverage, calories, consumption, profitability and others. Estimation of this indicator by means of modeling allowed to make the forecast of dynamics of change of its volumes for the next twelve time periods for the purpose of preliminary definition of level of food production. For this purpose, the economic and mathematical tools of estimation of forecast dynamics of change of volumes of agricultural production for the future periods are used. Modeling of the indicator of agricultural production per person per year was carried out by research on the normality of distribution using Kolmogorov —Smirnov, Anderson — Darling compliance tests and a modified Kolmogorov — Smirnov test. According to the results of comparative analysis of seventeen different models and five compliance tests, it was found that most of the statistical tests are quadratic model, based on which the projected volumes of agricultural production per person per year and calculated for each forecast year (period) with a reliability of 95% lower and upper limits of the studied indicator. It is established that by 2030 in Ukraine with a high probability the growth trend of agricultural production will continue, and at a high rate. The article outlines the benefits of using economic modeling methods in the study of a particular problem. Keywords: financial programs, financial support, food production, forecasting methods, economic modeling, national economy. JEL Classification B41, C33, C53, G32, E62 Formulas: 0; fig.: 6; tabl.: 4; bibl.: 42.

Productivity of Short-Rotary Crop Cultivation under Different Systems of Basic Tillage in Organic Agriculture of the Steppe of Ukraine

Long-term reform of the agricultural sector in Ukraine is taking place under difficult economic and natural conditions. In modern agriculture, the most relevant ones are biologized measures and technologies for growing crops and resource- and energy-economic restoration of soil fertility. Studies of the impact of the system of basic tillage and the use of straw bio-decomposers and postharvest residues in organic farming were conducted in the most common and typical for the southern region of the steppe of Ukraine short- rotation crop cultivation with the following alternation of crops: peas – winter wheat – winter barley – ½ sunflower fields + ½ corn fields. During the years of the first cultivation, the experiment showed the advantages of a system of differentiated tillage, where even without the use of bio-decomposers, the highest yield of cereals was obtained – 3.64 tons/ha and sunflower – 2.20 tons/ha (check experiment). The application of the planar-free system combined with multi-depth and especially planar-free shallow soil processing, main tillage caused a decrease in grain yields by 0.11-0.39 tons/ha and sunflower by 0.28-0.42 tons/ha, respectively. With the use of bio-decomposers provided by brands Ecostern and Cellulad, yields’ growth is in the range of 0.13-0.25 t/ha or 4.5-8.7% for cereals and 0.10-0.23 t/ha or 5.4-12.4% for sunflower. The application of the Ecostern bio-decomposer 1.5 l/ha provided an increase in the yield from 1 ha of crop rotation area of grain, fodder, fodder-protein units and digestible protein on average in all systems of basic tillage by 4.7, respectively; 4.5; 4.3 and 5.4%, and with the introduction of Cellulad 2.0 l/ha, these figures increased by 9.5, respectively; 8.9; 8.6 and 10.8% compared to options without the introduction of bio-decomposers

Simulation of the process stripping harvester for the collection of oilseed flax seeds

The article presents the main results of research on the development of a physical and mathematical model of the technological process of collecting flax seeds with a combing header and the justification of the range of its operating parameters based on software simulation and numerical modeling. The process of harvesting agricultural crops, including oil flax, is an important technological operation of their production in the agricultural sector of Ukraine. The positive dynamics of the growth of oil flax production, which is due to the growing demand for seeds in the domestic and foreign markets, requires the intensification of harvesting equipment technological processes. The main reasons for restraining the production of oil flax are the imperfection of the equipment for harvesting and the inconsistency of the quality indicators of work with the established requirements. One of the directions for solving this problem is the technology of harvesting by stripping plants on the standing. Timely harvesting of oil flax seeds in optimal agrotechnical terms (plant condition, weather conditions, weediness, etc.) with minimal losses and contamination of the heap is one of the important scientific tasks of improving harvesting technology. Improving the efficiency of collecting oil flax seeds and, as a result, improving the quality of products requires new approaches to the development and implementation of technical means in progressive technologies. As a result of numerical modeling of the separation process of a heap in a combing header with a curvilinear casing shape, taking into account the physical and mechanical properties of its components, the dependences of the mass fraction of husk and stem particles leaving its area (an indicator of the quality of cleaning the heap from impurities) δh and the fraction of seeds and capsules leaving with seeds (seed loss index) δs from the rotation frequency of the beater-reflector n1 and the stripping drum n2, the position of the transparent zone of the boundary L and its width B. Solving the compromise problem, namely, maximizing the mass fraction of husk and stalk particles leaving the header area (quality indicator cleaning the heap from impurities) δh and minimizing the proportion of seeds and seed boxes leaving the header area (seed loss index) δs Obtained rational design and technological parameters of the combing type header with a curved casing: rotation frequency of the beater-reflector n1 = 782 rpm, combing drum rotation speed n2 = 671 rpm, transparent position zone of the boundaries L = 0.82 m and its width B = 0.45 m. In this case, the mass fraction of husk and stem particles leaving is δh = 42.4%, and the fraction of losses of seeds and capsules with seeds from the header area is in accordance with δs = 2.5%.

STRATEGIC DIRECTIONS OF DEVELOPMENT OF BIOLFUELS PRODUCTION FROM AGROBIOMASS OF AGRICULTURAL ENTERPRISES OF UKRAINE

The article substantiates that the agricultural sector of Ukraine has a significant bioenergy potential. The first component of this potential is agricultural crops: traditional (cereals, sugar beets, sunflowers, rapeseed, etc.), which can be used for the production of bioethanol, biodiesel and energy crops (willow, poplar, miscanthus), which are used for the production of solid biofuels or second generation biofuels. The second component is organic waste from crops and livestock, which is a potential raw material for the production of biogas and solid biofuels. An algorithm for the development and implementation of a strategy for the development of biofuel production from the bioenergy potential of agrobiomass of agrarian enterprises has been offered with an emphasis on the obligation of its constant monitoring and correction to achieve the planned indicators. The expediency of using the SWOT-analysis methodology in the development of this strategy has been substantiated. The strengths and weaknesses of agricultural enterprises have been analyzed from the point of view of bioenergy development. For this, there were assessed their profitability and efficiency, the dynamics of growing of agricultural crops that can be used for the production of biofuel, and the volume of organic waste generated. Among the main strengths are strong bioenergy potential, weaknesses are resistance to change and the reluctance of managers to take risks by investing a lot in biofuel production. Analysis of the external environment showed the presence of both favorable (cooperation with international financial organizations, an increase in demand for bioenergy raw materials) and unfavorable factors for the development of bioenergy potential (high cost of equipment for bio-production, unfavorable credit policy, etc.). The combination of the strengths and weaknesses of the internal environment, as well as the opportunities and threats of the external environment of agricultural enterprises in bioenergy made it possible to identify four potential strategic directions for the development of using bioenergy potential of agrobiomass: organization of the production of all types of biofuels (liquid, solid, gaseous) by enterprises, energy autonomy; increasing of bioenergy potential in an intensive way, organizing the production of those types of biofuels for which bioenergy potential is the largest; building up bioenergy potential in an extensive way, selling bioenergy crops to Ukrainian biofuel producers; enterprises do not increase their bioenergy potential, they remain producers of only those agricultural crops for which there is a demand in Ukrainian and the world markets.