As organic farming gains more popularity across the world, it is important to discuss the underlying trends of its development in Ukraine, who is an important agricultural producer. Organic farming may have lower environmental pressures-therefore, we seek to identify the major trends in the production and sales of the organic agricultural products in Ukraine. In this study, data on the production structure, costs, and selling prices from Ukrainian enterprises are analyzed. Conventional and organic enterprises are contrasted in order to identify the possibilities for the development of organic agriculture in Ukraine. Our results suggest that enterprises that use organic farming in Ukraine tend to produce higher output per hectare, as opposed to those engaged in conventional farming. However, labor profitability remains low in labor-intensive organic farming, especially in larger companies, and organic products remain a low percentage of Ukraine's agricultural exports. This calls for further study into the development of organic production and consumption in the domestic market, as well as the implementation of appropriate certification practices in order to ensure the growth of organic exports.
Purpose. Under the conditions of strengthening of the destructive effects of the global economic crisis and the growing number of risks of agribusiness, there is a problem in finding the ways to improve accounting and analytical support as the only reliable source of the relevant and accurate information needed for economic security management. The purpose of the article is to substantiate the directions to improve the analytical basis as a component of accounting and analytical support of economic security management of the agricultural enterprises. Methodology / approach. The methodological basis of the research is a dialectical method of cognition of the complex economic phenomena. Consideration of the analytical support of complex management processes took place using a systematic approach, analysis and synthesis. Using an integral approach, a methodology for assessing and analyzing economic security of the agricultural enterprises is developed. This methodology approach includes the parameters of financial, social, resource and environmental security. Results. The analysis of the theoretical and methodological foundations of accounting and analytical support of economic security management showed a variety of the approaches to the choice of the indicators that describe the level of economic security. The situation is complicated by the need to analyze the information that may be relevant for management decisions in conditions of uncertainty. Under these conditions, it is proposed to implement a model of analytical support for economic security management under conditions of uncertainty and growing risks and threats to the business environment of the agricultural enterprises, which should be based on the use of general economic, statistical, integral and econometric approaches. It is determined that in the process of counteracting the risks and threats of the external and internal environment of the agrarian business the use of the integral methods of assessing economic security of the agricultural enterprises becomes crucial. It is substantiated that the most expedient in terms of achieving strategic goals of the enterprise, maintaining its competitive advantages and ensuring sustainable development is the use of integral assessment of economic security, which should be based on a synergistic approach to analysis of 25 indicators of financial, social, resource and environmental components. The approach was tested on the example of 24 agricultural enterprises of Kharkiv region (Ukraine) of crop specialization (2019). The model is also used to analyze the dynamics of the level of economic security under conditions of individual agricultural enterprises of different organizational and legal forms of management (2014–2019). Originality / scientific novelty. According to the results of the research, a methodological approach to determination of the integral level of economic security of the agricultural enterprises has been improved, based on the impact of the indicators of its individual components, which, at the same time, improves the analytical support of economic security management and strengthens verification, forecasting, preventive, planning and control functions of accounting and analytical support of management mechanisms. Practical value / implications. The practical significance of the proposed approaches consists of the possibility of positioning the enterprises in terms of optimal, satisfactory, shaky and crisis economic security zones, as well as analyzing the dynamics of the integral level of economic security, which takes into consideration the causal relations of the key areas of the agrarian business under conditions of uncertainty.
Purpose. The purpose of the article is to analyze the situation of households in terms of income, expenditure, food quality, consumption of individual products and to assess the potential development opportunities for organic products market. Methodology / approach. The dialectical method of cognition, the systematic approach to the study of economic phenomena and processes, the monographic method (the analysis of scientific achievements of domestic and foreign scientists on the assessment of income, cost structure, quality of life) were used in the research. The abstract-logical method (for theoretical generalizations and formulation of conclusions), the economic-statistical method (when assessing the reliability of differences between groups of households), the graphic method (when constructing graphical images), correlation analysis (to make a correlation between the level of consumption of meat and meat products based on the amount of income in the households) were used among the special methods of research. To assess the actual state of affairs, the authors used data from the statistical observation regarding the level of income and expenditures of the population of Ukraine according to 2018, which was called “Anonymous microdata on the main indicators of income, expenditures and living conditions of households”. The total number of households that responded to questions about their income level was 7698 from 8051, or 95.6 %. Results. The article emphasizes that one of the important criteria for social protection is the quality of food supply in accordance with scientific norms and established standards. The income level and food consumption by households were compared. It was noted that in general the distribution of respondents in cash income levels was not considered to be normal. A clear correlation was established between the level of household income and the level of food consumption in both monetary and physical units. These differences were tested using the statistical method of t-test for comparing averages, which provided evidence of the difference between groups of households. Originality / scientific novelty. For the first time, the level of discrepancies in income and food consumption between households was assessed using the t-test method of comparison of averages, which allowed establishing statistically a significant difference between groups in these indicators. The assessment of the impact of household income on the level of expenditures and consumption of certain types of food products has been further developed with the identification of promising focus groups for consumers of organic products. Practical value / implications. The practical value of the results is that the identification of patterns allows to predict further trends in the level of consumption of certain types of food, particularly organic.
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