Effective land management in Ukraine using accounting and analytical support

Abstract

Unique nature of land resources determines the specifics of constructing a land management and registration system, which includes accumulation, systematization, processing and analysis of economic information about their quantitative, qualitative, monetary and legal data in the state. The economic, social, and ecological safety of the state and living standards of the population depend on the effective land use. Consequently, there is a need for continuous improvement of the regulatory and legislative framework, development of a methodology for land registration and fixing land accounting operations. The article deals with the current state and problems of the development of synthetic and analytical registration of land resources in Ukraine. The variability of the representation of land relations in the accounting system is also considered. The current system of agricultural land registration in Ukraine does not allow to reflect the full range of characteristics of land plots for external and internal users in order to profit and increase the investment attractiveness of enterprises. It is established that reliable and accurate assessment and registration of land plots have significant influence on the agricultural enterprise position.

Defuzzification in the process of managerial estimating the value of agricultural lands

“…Value estimation is an important element of the overall system of land resources management because it forms the information support of managerial decisions, allows accounting of land resources, and is a component of value estimation of the enterprise potential as a whole, etc. Estimation of land value forms an important part of analytical and accounting support of land management system (Brukhanskyi et al, 2018), therefore, the rational organization of the process of the estimating the value of land resources is an important managerial and analytical task.…”

“…The authors define that land fragmentation is one of the issues that influence the efficiency of land use, thus, necessitating the balanced politics in land management both at micro and macro levels. The peculiarities of accounting and analytical support of land management system are analyzed by R. Brukhanskyi et al (2018), who state that the efficiency of managerial decisions in the respective sphere highly depends on the quality of support system. Land resource potential as an integral element of enterprise potential as a whole is considered by R. Kozhukhivska et al (2018).…”