Accounting for Long-Term Biological Assets of Crop

Грибовська, Юлія Миколаївна; Ходаківська, Лілія Олександрівна; Кононенко, Жанна

doi:10.32702/2306-6806.2019.12.83

Ekonomika Ta Derzhava

2019

DOI: 10.32702/2306-6806.2019.12.83

|View full text |Cite

Accounting for Long-Term Biological Assets of Crop

Юлія Миколаївна Грибовська¹,

Лілія Олександрівна Ходаківська²,

Жанна Кононенко³

Abstract: Ю. М. Грибовська, к. е. н., доцент, доцент кафедри бухгалтерського обліку та економічного контролю, Полтавська державна аграрна академія, м. Полтава ORCID ID: 0000 0001 5205 9045 Л. О. Ходаківська, к. е. н., доцент, доцент кафедри бухгалтерського обліку та економічного контролю, Полтавська державна аграрна академія, м. Полтава ORCID ID: 0000 0002 6758 697X Ж. А. Кононенко, к. е. н., доцент, доцент кафедри економічної теорії та економічних досліджень, Полтавська державна аграрна академія, м. Полтава ORCID ID: 0… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2022

2023

Publication Types

Select...

Article2

Relationship

Self Cite0

Independent2

Authors

Journals

Cited by 2 publications

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

Information Support of Management in Gardening

Pravdiuk

KOZHUKHAR

2022

EFM

View full text Add to dashboard Cite

The features of information support of the state of the horticulture industry of Ukraine in the areas of management needs are studied. A review of domestic and foreign scientific sources on the specified issues was carried out, the state of the horticulture industry in Ukraine and Vinnytsia region in the period 2015-2020 was analyzed in terms of production, assortment, balance of fruit and berry crops. In particular, it was determined that the volume of the crop production has increased from UAH 24.31 billion in 2015 to UAH 67.0 billion in 2020. The place of Vinnytsia region in the regional structure of the horticulture industry of Ukraine for 2015-2020 is characterized, the general indicators of the region’s production, financial resources of certain categories of horticultural farms, in particular corporations «Vinnytsiasadvinprom» and the FE «Agro-Sad», are analyzed. The influence of the cost structure on the results of economic activity and the place of sales expenses in the structure of production costs are determined. The basics of normative regulation and strategic documents for the development of the horticulture industry in Ukraine are disclosed. The definition of the information-analytical structure of the functioning of the Ukrainian horticulture industry as a production process, the state of the market, and the information needs of management levels is given. It has been proven that the most important factors influencing the functioning of the horticulture industry are: production efficiency; sales; conditions and volumes of state support, internal and external demand; financing; logistics; inclusion in international infrastructure chains, etc. According to the balance of products of the horticulture industry in Ukraine, it was determined that the growth in production is slow, while production volumes increased only 2 times, imports decreased by 2, the total growth of resources is 73%, exports increased 5 times, and consumption to 46%. State support for the development of viticulture, horticulture and hop growing for 2019-2022 is in the range of UAH 400-490 million, and although this is almost 10% of the agricultural budget, the funds are clearly not enough to manage effectively the sustainable development of the industry. On the basis of the study, the directions of information management needs at the levels of production, processing, export, financing, logistics and activities that contribute to the further development of the Ukrainian horticulture industry are formed.

show abstract

Information Support of Management in Gardening

Pravdiuk

KOZHUKHAR

2022

EFM

View full text Add to dashboard Cite

show abstract

Information provision, accounting and analysis of food losses and waste: EU experience for Ukraine

Kotykova,

Pohorielova,

Babych

et al. 2023

Agric. resour. econ.

View full text Add to dashboard Cite

Purpose. The purpose of the study is to substantiate the theoretical, methodological and methodical foundations for the formation of the system of accounting, analysis and information base of food losses and waste in Ukraine. Methodology / approach. The collection of information for conducting a scientific study was carried out using qualitative (literature review, research of ideas and experience on research issues) and quantitative (study of quantitative indicators of food losses in production and sales chains in Ukraine) methods based on the description of secondary research (synthesis of existing knowledge and analysis of established trends). Data analysis was carried out using thematic analysis (systematization of scientific results from research issues), statistical method (construction of a trend line and determination of forecast data), the method of comparisons (selection of a specific system based on qualitative analysis) and generalizations (substantiation of proposals and formation of conclusions). Results. The need to introduce in Ukraine the accounting methodology for food losses and waste, recommended by FAO is determined; the expediency of using the mass flow analysis method is substantiated; systematized data sources of information provision for food losses and waste monitoring. As a result of a critical analysis of theoretical, methodological and methodical principles regarding the formation of a system of accounting, analysis and information base of food losses and waste in Ukraine, the authors proposed a system of accounting, analysis and information provision of food losses and waste in Ukraine. The proposed system includes 1) a methodological basis for accounting for food losses and waste, 2) a method of analysis in the accounting system food losses and waste, and 3) information support for accounting and analysis of the process of food losses and waste. Originality / scientific novelty. For the first time, a study of the methodology of accounting for food losses and waste, methods of analysis and information provision of this process in the EU was conducted, based on the results of which approaches to the formation of a corresponding system in Ukraine were proposed. Practical value / implications. The application of a unified methodology of the food losses and waste accounting system will allow accurate quantitative assessment of food losses and waste in Ukraine, which will be suitable for international comparison, tracking progress in achieving the target indicators of the SDG12, developing relevant policies and applying effective frameworks for reduction of food losses and waste in Ukraine. This work emphasizes the need for further empirical research aimed at the quantitative analysis of food losses and waste in Ukraine, as well as the assessment of the losses caused by the russian federation in the agricultural sector and the reduction of the food potential of our country, which is a significant component of reparations and contributions from the aggressor state.

show abstract

scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

Contact Info

customersupport@researchsolutions.com

10624 S. Eastern Ave., Ste. A-614

Henderson, NV 89052, USA

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Blog Terms and Conditions API Terms Privacy Policy Contact Cookie Preferences Do Not Sell or Share My Personal Information

Made with 💙 for researchers

Part of the Research Solutions Family.

Accounting for Long-Term Biological Assets of Crop

Cited by 2 publications

References 0 publications

Information Support of Management in Gardening

Information Support of Management in Gardening

Information provision, accounting and analysis of food losses and waste: EU experience for Ukraine

Contact Info

Product

Resources

About