У статті з'ясовано, що розвиток галузі свинарства відбувається у двох секторах сільськогосподарських товаровиробників, а саме корпоративному та індивідуальному. Впродовж останнього десятиліття господарства населення виробляли близько половини свинини від її загальної кількості. Збільшення поголів'я свиней, розвиток племінного свинарства відбуваються виключно в аграрних підприємствах корпоративного сектору. Висвітлено особливості організації виробництва продукції свинарства, визначено можливості підвищення його конкурентоспроможності. Обґрунтовано стан економічного розвитку галузі свинарства України, визначено шляхи підвищення її економічної ефективності. Доведено, що розвиток галузі свинарства України характеризується нестабільністю та почерговим перепадом від збитковості до низького рівня прибутковості, що обумовлено групою технологічних та економічних чинників.

No abstract

At the current stage of transformations, it is of urgent importance to solve the problems of logistics management in the system of agricultural enterprise management. The issues are particularly relevant under conditions of the rapid development of digital economy. Therefore, the purpose of this research is to develop further theoretical and methodological fundamentals, scientific and methodological approaches and practical recommendations to enhance the efficiency of managing the logistic activities of business entities in the agro-industrial complex allowing for the specific features of business processes digitalization. The article specifies the essence of the concept “management of the logistic activities of an agricultural enterprise” in digital economy. Problems, specific features and directions of transforming the logistics management in the agrarian sphere are identified. The work carries out a comparative analysis of the indicators reflecting trends in the global development of agriculture by applying digital instruments and technologies. The authors analyze the range of using information and communication technologies while organizing the logistic activities at Ukrainian processing enterprises. The authors reveal the key barriers hindering the digital transformation of the logistic activities of agricultural enterprises, which can be conventionally classified into 7 groups, namely institutional, market, transport, marketing, informational, organizational, financial and economic. It is confirmed that to eliminate those barriers, it is necessary to transform radically the existing system of managing the logistic activities of agricultural enterprises, which should be based on fundamentally new principles of operation under conditions of digitalization.

No abstract

Valorization implies an increase in the added value of agricultural products and is driven by the desire of family farms for continuous activity, the achievement of competitive advantage through niche and craft production, global changes in consumption patterns towards improving the quality and safety of food, and the focus of farms on local and regional food provision. The formation, development and entry into the organized market of family farms depend to a large extent on the effective management decisions that are based on accounting information. Extensions of user information requests require appropriate accounting and analytical support in the context of identifying and correlating costs and revenues in order to determine the financial result from the sale of agricultural products with high added value. The problematic questions of accounting for the valorization of agricultural products of farms today are still unresolved and require detailed research to formulate an effective strategy for the development of family farming and an effective model of accounting for agricultural production on an innovative basis. Valorization based on the innovative activity was defined as the way of increasing the value-added process and improving the competitive advantage of family farms in Ukraine. The basis of the developed models of accounting of added value formation in the process of agricultural products valorization of farms is the elemental cost accounting for the formation of the cost of manufactured and sold products, since the decomposition of cost elements is identical to the component filling of the value added of agricultural products. The practical value of the work results is in the fact that the developed models of accounting for the formation of added value in the process of valorization of agricultural products are adapted to the current regulatory framework. The proposed alternative models of accounting for added value formation in the process of valorization of agricultural products take into account the seasonal factor and diversity of agricultural products, orientation of family farms on continuous activity, achievement of higher level of competitiveness and profitability through niche production.