Scientific Herald of NULES of Ukraine.Series: Economy, agrarian management, business
ISSN 2415-7627 (Online), ISSN 2222-8586 (Print) Subject: the information of the results of scientific studies on economics, agrarian management, business. Year established: 2010 Founders: National University of Life and Environmental Sciences of Ukraine Published twice a year Certificate of registration: HF № of 17089-5859 Р 28.09.2010 p. Registration DAK Ukraine: Order number 528 of 12/05/2015 p Speciality DAK: Economic sciences Languages of the publication: Ukrainian, Russian, English. Address: Heroyiv Oborony st., 13, Kyiv-03041, Ukraine. Phone: 044 527 87 20 Indexed in the following international scientometric databases: eLIBRARY.ru Ulrichsweb Google Scholar RePEc SIS MIAR BASE UJS ResearchBib EBSCO IC <strong style="font-weight: bold; color: #333333; font-family: 'Helvetica Neue', Helvetica, Arial, sans-serif; font-size: 13px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: #ffffff; text-decoration-style: initial; text-decoration-color: initial;"><strong style="font-weight: bold; color: #333333; font-family: 'Helvetica Neue', Helvetica, Arial, sans-serif; font-size: 13px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: #ffffff; text-decoration-style: initial; text-decoration-color: initial;"> <strong style="font-weight: bold; color: #333333; font-family: 'Helvetica Neue', Helvetica, Arial, sans-serif; font-size: 13px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: #ffffff; text-decoration-style: initial; text-decoration-color: initial;"><strong style="font-weight: bold; color: #333333; font-family: 'Helvetica Neue', Helvetica, Arial, sans-serif; font-size: 13px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-widt
National University of Life and Environmental Sciences of Ukraine
Relationship between right holders and users shall be governed by the terms of the license Creative Commons Attribution – non-commercial – Distribution On Same Conditions 4.0 international (CC BY-NC-SA 4.0):https://creativecommons.org/licenses/by-nc-sa/4.0/deed.uk Authors who publish with this journal agree to the following terms: Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
The role of social responsibility in the development of agrarian business
The question of social responsibility of business is very relevant in modern Ukrainian business. Therefore, the understanding of what social responsibility and its perception should be laid out from the elementary classes, and more comprehensively during the student days, in the future, each graduate of the university will become a responsible employee, manager, entrepreneur, citizen. The essence of social responsibility of subjects of agrarian business, which is an extremely complex and multidimensional phenomenon, has different interpretations in modern economic science. One of the most widespread explanations for Corporate Social Responsibility (CSR) by F. Kotler remains "as promoting the practice of responsible business (providing services) that benefits business and society, contributing to social, economic and environmentally sustainable development by maximizing the positive impact of business on society and minimizing negative ". The modern European model of social responsibility of business is based on three areas of initiative - the economy, employment and the environment. On the basis of the conducted research it was established that entrepreneurial structures of different scales, forms of ownership and areas of activity act as subjects of agrarian business, which carry social responsibility to a wide range of objects, namely owners, hired workers, consumers, partners, local community, national economy, international community. Today, in Ukraine, most companies understand and attribute to their social responsibility, first of all, the observance of legal obligations to the state and society (taxes, environmental norms, labor protection), which are registered and act on legal grounds. The contemporary Ukrainian economy and entrepreneurship are considering a variant of CSR as a blend of British and European models. The characteristic feature of which is state regulation. However, the activity of the corporations themselves in implementing their own social projects is increasingly becoming apparent. Only a fifth of companies have an appropriate budget for social responsibility and are preparing social (non-financial) annual reports. The very idea of introducing social responsibility is related to the need to ensure sustainable development, to achieve a balance of interests between the state, business and society. The simplest form of social responsibility is the timely payment of labor, taxes and the creation of new jobs. The size of an enterprise is the best indicator of social reporting by companies: the larger the company, the greater the likelihood that the company will be engaged in compiling a social report. Let's consider one of the leading companies in the world, which works actively inUkraine- LLC Syngenta, which brings together more than 28,000 professionals in 90 countries to achieve one goal: the disclosure of plant potential. The aim of Syngenta's company inUkraineis to offer comprehensive solutions for Ukrainian agrarians and partnerships, which are preferred by Ukrainian and international companies. Social responsibility is an integral part of Syngenta’s activities inUkraine. This is an important component of everything they do, from the development of new products to controlling the impact of our activities on the environment. CSR projects are aimed at implementing important internal and external social programs, the results of which contribute to the company's development, improvement of its reputation and image, as well as the expansion of partnerships with the state, non-governmental organizations, local communities and educational institutions. Within the framework of the project, LLC Syngenta actively develops its series of interactive educational and cognitive lectures in thematic blocks for senior students who are on the verge of choosing a future profession. The National Ecological andNaturalisticCenterfor Students' Youth (NENC) is a project aimed at the development of talented young people in the agrarian sector and the promotion of agrarian professions. Collaboration with the Small Academy of Sciences (MA) is based on work with school graduates who take part in projects and events organized by the IAU. Social responsibility of Syngenta LLC can be seen as an additional opportunity to expand the dialogue with all stakeholders and help to build mutually beneficial partnerships. Information openness is a basic principle when dealing with interested parties.Corporate social responsibility inUkraineis at the stage of its formation and formation. A high level of corporate social responsibility can positively affect the competitiveness of enterprises. However, without active support from the state, it is difficult to do so. For business in modern realities, it is important not only the "growth" of the enterprise, but also the achievement of it with all the maximum responsibility. It is necessary to think about how decisions and actions will have an impact on society, the environment, and most importantly on the future of the enterprise. Keywords: social responsibility, competitiveness, CSR, profit, reputation, social status, social report
Copyright (c) 2019 Bioeconomy and agrarian business (Scientific Herald of NULES of Ukraine.Series: Economy, agrarian management, business)
Development of accounting with the use of cloud technologies
The article reveals the main tendencies of the development of accounting with the use of cloud technologies. The advantages of introducing cloud technologies, among which the main is the reduction of the number of accountants, hardware and software solutions, creation of conditions for access from any place in the presence of the Internet. The most commonly used software products for accounting, working on the basis of cloud technologies, are described. The features of the choice of one or another variant of forms of management and accounting organization in the conditions of use of information and computer technologies are revealed. Keywords: accounting, cloud technologies, form of accounting, form of organization of accounting, information and computer technology
Meta-analysis as a method of increasing evidence of study results
Considering the essence, purpose, possibilities and methodology used to conduct meta-analysisit is emphasized that the results of the research will be more useful in practice, if their reliability is confirmed by sufficient, and as much as possible homogeneous, statistical data.Attention is drawn to the fact that meta-analysis is more widely used in experimental sciences, in particular biology, genetics, medicine, pharmacology, etc., and is practically not used in economics, which negatively affects the objectivity of conclusions in the evaluation and forecasting of economic phenomena, processes, results. The purpose of this study was to clarify the essence, possibilities and methods of application of the meta-analysis, in order to improve the results of a study. Meta-analysis is a scientific method used to increase the number of observational indicators by involving the results of similar studies obtained by other authors at different times in order to form a representative statistically homogeneous complex that is used to confirm or disprove the scientific hypothesis formed by the researcher. The effectiveness of the meta-analysis depends on the observation of a certain sequence, including a clear definition of the purpose of the study, the selection criteria in the statistical complex of the original research results received by other authors -the search for data sources can be included in our study- and the choice of specific indicators and statistical and mathematical methods of treatment formed sample. It is emphasized that the process of searching for data for meta-analysis is very time-consuming and requires a lot of responsibility, since its quality depends on minimizing the random and systematic errors associated with the studies that were selected to be included in the analysis. In order to do that, a qualitative data analysis is carried out, determining how much of the potential data is relevant to our study. In addition, the quality of the formed complex depends on a well-thought-out option of statistical and mathematical techniques, for example, the Mantel-Khanzel method and various approaches to performing meta-analysis - communicative, Bayesian, multifactorial, etc. They help assess the effect of homogeneity and sensitivity of the results obtained by the researcher from the use of various techniques. So just by taking into account these requirements, the quality of statistical data used during the meta-analysis is improved, thus guaranteeing the objectivity of the conclusions formed on its results. Keywords: meta-analysis, data heterogeneity, statistical complex, representative sampling, selection criteria, effect assessment, result sensitivity, scientific hypothesis
Structure of marketing collateral market of bioenergy development
Ukraine has favorable pre-conditions and sufficient potential for dynamic and effective market of bioenergy development. However, methodological recommendations (on the basis of achievements of theory and practice) from the problems of the marketing collateral of market of bioenergy development and until now carry a limit character, there are scientific developments not enough that touch this subjects. The marketing collateral has a row of subsystems that were lighted up in the article, namely: financial, legal, informative, skilled, programmatic-algorithmic, institutionally-organizational. The marketing collateral of market development has certain principles and conditionally divided into 3 basic levels: micro-level, meso-level, macro-level and the system of the marketing providing of market development is divided into three basic blocks: analytically-strategic analytic geometry and prognostication behave to that; marketing researches of raw material potential, that conduct after an algorithm; planning and program development; tactical block marketings-mix behave to that;administrative levers, marketing management and development of human capital, that straight or mediated influence on marketing activity at the market of bioenergy and his development and control block to that belongs is a revision of marketing environment and strategy of market development; Control after quality and safety of market foods, standardization and certification of products. Market of bioenergy development is investigational on administrative levers, marketing management and development of human capital, that straight or mediated influence on marketing activity at the market of bioenergy and his development and control block to that belongs is a revision of marketing environment and strategy of market development. marketing collateralthat comes true through lines and mediated levers. Keywords: marketing collateral, market, micro-level, meso-level, macro- level, bioenergetics
Copyright (c) 2018 Bioeconomy and agrarian business (Scientific Herald of NULES of Ukraine.Series: Economy, agrarian management, business)
Accounting system in providing management of strategy for development of agricultural enterprise: development prospects
Problem setting. Modern business conditions require management of the company to focus on the issues of its further development. Managers of agrarian enterprises should take into account as far as possible the influence of various external and internal factors, anticipate future risks, the possibility of their avoidance and identify new goals aimed at the development of the enterprise. Any management decision involves obtaining information necessary for decision-making. Thus, there is a growing need for the establishment of the accounting system of the enterprise in terms of providing strategic management. Recent research and publication analysis. The issue of accounting for strategic management of an enterprise is devoted to a number of works of foreign scientists – B. Ryan, K. Drury, K. Ward and domestic ones – I.V Alekseeva, P.Y. Atamasa, M.T. Bilukhi, R.F. Brukhansky, S.F Head, T. Davydyuk, A.V Dovbusha, K.P Zamoyskaya, O.A. Zorina, G. G. Kiireceva, O.P. Kundria-Vysotskaya, P.O. Kutsyk, I.O. Makarenko, P.Y. Pushkarya, VS Rudnitsky, S.F. Legenchuk, V.Z. Semanyuk, V.Yu.Tsaruka, A.O. Fatenok-Tkachuk, L.V. Chizhevskaya. Taking into account the fact that the integrity of the strategic management of the company's accounting records has not been achieved, it became expedient to consider these discussion issues. The purpose of writing the article is to study the theoretical provisions regarding the information provision of strategic management of the development of agricultural enterprises and the search for further directions of its practical realization. In order to consider the issues of ensuring the accounting system of management of the development strategy of the enterprise, the essence of the development strategy of the enterprise, its types (models) and the main stages of realization were investigated. Critical analysis of the problems of the formation of accounting information, which can satisfy most of the requests of managers of agricultural enterprises, showed that today the academics of the accounting branch allocate different systems of formation and provision of information managers in the part of strategic management. The main attention in the work is focused on summarizing the views of the scholars that have developed over the past two decades on the nature and place of strategic accounting in the accounting system of the enterprise. Based on the analysis, it was determined that a single approach has not been formed to date. Some scholars consider strategic accounting as a separate information system that goes far beyond accounting. Some scholars hold the view that strategic accounting combines different types of accounting. The author comes to the conclusion that the visible feature of the division of accounting both in theory and in practice can be the information that it is formed and is distinguished by its characteristic features, in particular, the way of formation, processing, content, form and purpose, and the methodological basis of accounting, which determines its features and distinguishes it from among other management functions. Conclusions of the research. Comparing the relevant approaches to accounting for strategic management of agrarian enterprises, the idea that the basis of accounting improvement in the part of the strategic management information service is the study of information needs of management in terms of stages and levels of enterprise management. This, in turn, will enable to objectively determine the necessary parameters of information data, which will become the basis for finding further directions for improving the methodology of the existing accounting system. The issue of the need to allocate a separate subsystem of strategic accounting in the accounting system remains a controversial issue. Keywords: accounting system, strategic accounting, strategic development, information, information provision, management
Analysis of financial support for the development of the agrarian sector
The peculiarities of financial support of activity of enterprises of agrarian sector of Ukraine are presented. In general, the article contains a description of the main existing forms of financing the branch. The article analyzes the dynamics of indicators of the volume and structure of capital of domestic agrarian enterprises. The main reasons for the low level of lending to enterprises of the agrarian sector are highlighted. The suggestions on the development of effective methods and tools for mobilizing financial resources in today's conditions are presented in order to achieve sustainable development of enterprises. Key words: financial support, financial resources, enterprise, agrarian sector, volume of capital, capital structure, lending
Informal and analytical support of organic agricultural development management
In the modern conditions coping with the task of increasing organic agricultural production is considered through searching possibilities of using its potential that need management improvement, the prerequisite for the effectiveness of which is development of appropriate information and analytical support. Implementation into practice proposals for the improvement of the system of information-analytical management of the development of organic products production will contribute to improving state regulation of food safety and quality in the context of international standards, which will ensure the expansion of agricultural products markets, while respecting the requirements of sustainable development. Keywords: information, analytics, management, development, organic agriculture.
New approaches to internal control of measuring enterprise expenditure
Significance. Stability and development of the meat processing enterprise in a competitive market depends, first of all, on the efficient cost management system. This system collects and organizes cost data as well as provides information so that managers can make decisions just in time and most efficiently. An integral part of the cost management system and, at the same time, the most important tool for a meatprocessing enterprise to show high economic performance is an efficient internal control system that ensures its profitability, sustainability, competitiveness and production efficiency. The main goal with the introduction of a contemporary system of internal control at the meat processing enterprises is replace the old practice of using only accounting control costs with more balanced internal control system, that is decentralized and the key functions are delegated to all levels of the management with the responsibility and accountability personified. Objectives. The purpose is to determine the essence of "responsibility" and "accountability" concepts as components of the internal control system, to specify their content, taking into account modern approaches for understanding the managerial accountability system; to develop guidelines for its integration into the internal control system to increase the efficiency of cost management the meat processing enterprise. Methods. During the research, scientific methods based on the dialectic of cognition and objective laws of economic development were used. The methodical research toolkit consists of general theoretical and special methods of scientific knowledge: analysis and synthesis, comparative characteristics. In order to study the essence of "responsibility", and "accountability" concepts, and the development of proposals to improve the internal expenses control system, a systematic and integrated approach has been applied. Results. The purpose of internal control of expenses is to achieve the managerial goals in providing the most positive results of the enterprise by optimizing the use of resources and minimizing various risks in the process of their use. The goal is to identify the centers of responsibility of the meat processing enterprises, which makes it possible to exercise control at all levels of enterprise management, to use specific control methods taking into account the specifics of each unit's activities, to identify the perpetrators of unproductive costs and, ultimately, to substantially improve the efficiency of the operation of the cost management system . Formation of centers of responsibility of the meat processing enterprise allows solving not only the problems associated with obtaining complete and operational accounting and control information for the adoption of management decisions, but also the problem of personalization of responsibility for the results of internal costs control of meat production. Clear delineation of powers for each operational manager and employee, the establishment of a procedure for power execution when one of them is temporary absent, ensuring the availability of necessary knowledge, experience and skills required for the implementation of delegated authority is the basis for the formation of a system of managerial responsibility and accountability, which are indispensable components of internal cost control. The current practice of meat processing enterprises shows that the traditional understanding of the "responsibility" and "accountability" concepts makes it impossible to form a contemporary system of internal control of costs, the functioning of which should be based on individual responsibility and managerial accountability, which guarantees achievement of maximum results of optimization of enterprise resources. Therefore, it is important to fill in the new meaning of the term "managerial accountability", which is related to the introduction of efficient and result-oriented costs management, which is based on the managers’ responsibility from the operational management level to senior management for the organization of the internal control system of expenses in the units managed by them, and the senior management for compliance with the cost management policies of the enterprise as a whole. This approach to understanding managerial accountability forms another specific meaning of this term, combining accountability, accountability and responsibilities for internal cost control. The basis of managerial accountability is the delegation by the head of the center of responsibility for certain responsibilities to subordinated executives of the operational level of management with the obligatory reporting and accountability for their implementation. At the same time, managerial accountability should not be limited to controlling the compliance of actual costs with the established norms and standards and evaluating the deviations, but must concentrate on the issues of resource efficiency, so the reporting dominant should become effective in reaching certain variables. Opportunities for research and directions for further work. Subsequently, detailed research is required to specify the stages to form a managerial accountability system of subjects of internal control and its integration into the management costs system for the meat processing enterprise. Keywords: costs, internal control, accountability, responsibility
Methodical aspects of monitoring the system of social and labor relations in agriculture
The urgency of the research of the methodology for analyzing agrarian social and labor relations lies in their complexity, since they are aimed at ensuring the interests of workers, employers and the state. Monitoring of social and labor relations in agriculture - is the formation and evaluation of indicators of their development, implementation of practical measures by subjects of social and labor relations, identifying disadvantages and negative trends. In the future, in order to eliminate the latter, the monitoring will serve as a factual basis for the development of appropriate recommendations for the development of social and labor relations in agriculture. The purpose is to determine the methodology for monitoring the system of social and labor relations in agriculture. Objectives of the research: 1) to consider the methodological aspects of monitoring of socio-economic processes; 2) determine the criteria and indicators for monitoring agrarian social and labor relations. Methods – abstract-logical (theoretical generalizations, formulation of conclusions); modeling (working out of the schematic model of functioning of monitoring of the system of agrarian social and labor relations); systematic approach (definition of indicators of development of social and labor relations in agriculture). Results – the methodical aspects of monitoring of economic processes of different scientists are considered and analyzed. Many scientists have developed a methodological tool for monitoring of social and labor relations, but in most cases it is cumbersome and time-consuming. The model of monitoring of the system of social and labor relations in agriculture and the use of its database by the relevant stakeholders are formed. Coordination can be provided by the State Statistics Committee of Ukraine. At the oblast level, the relevant oblast institutions should be involved in the development of monitoring of social and labor relations in the agrarian economy. The directions, criteria and indicators of the evaluation of the system of agrarian social and labor relations are determined. The five criteria of social, economic, and socio-political directions of development of social and labor relations in agriculture are proposed. In the following, the criteria can be characterized by the most relevant two indicators (total 30 indicators). The ball assessment can be done on the results of each calendar year compared to last year and/or the best values of the indicators. The latter are presented by calculation and/or hypothetical data with the possibility of achieving in the medium term. The complexity of filling of monitoring database of social and labor relations in agriculture will be minimal, most of the work will involve searching for statistical publications and technical processing of information. The methodical mathematical approach to the comprehensive evaluation of the system of agrarian social and labor relations has been applied. The sum of points for each direction of development of agrarian social and labor relations can be evaluated and presented with the help of a mathematical apparatus (geometry). Perspectives – the methodical principles of the functioning of less labor-intensive monitoring of social and labor relations in agriculture are proposed, which will ensure the argumentation and efficiency of management decisions by their subjects on the state (branch or regional) levels. Keywords: monitoring, social and labor relations, agriculture, rural areas, criteria, indicator, database
The bases of the digital economy in the strategy of development of the agrarian sphere of Ukraine
Introduction. The rapid development of digital infrastructures as well as the European Union's initiative have contributed to the implementation of the digital economy, which is extremely important for the social development of the traditional sectors of the economy and public administration sphere, and is an area with unrealized potential both in the European Union and Ukraine. The Concept for the Development of the Digital Economy and Society of Ukraine for 2018-2020 has recently been approved and a plan of measures for its implementation has been ratified. The prospect is to create a digital community with a combination of communication markets of EU member states and non-EU countries in order to simplify the process of information exchange, improve the reliability of systems and data protection, and expand the business capabilities of the participating countries of the digital community Purpose. Theoretical substantiation of the content and components of the digital economy, to study and analyze the preconditions for its implementation inUkraine. To generalize the characteristic features and indicators of the level of development and penetration of information and telecommunication technologies, in particular in the agrarian sector of the economy. To highlight issues related to the competitiveness of the digital economy inEurope. Identify the main goals and directions of the digital development of the economy and priorities of the agrosphere. To argue that digital technology is both a huge market and industry as well as a platform for the efficiency and competitiveness of all other markets and industries. Methods. System analysis Results. The main factor in the introduction of the digital economy in 2001, according to T. Messenburg and in the scenario of accelerated digitalization ofUkraine, is the development of digital technology infrastructure in all sectors of the economy and public life. An important component of the formation of the information society and digital economy inUkraineis the use of opportunities of modern information and telecommunication technologies for the creation of information and new knowledge, as well as goods and services, and effective exchange of them. Information and telecommunication technologies in the conditions of intensive development of market relations is one of the most important elements of the strategy of development of the agrarian sphere ofUkraine. Special attention in the Concept for the Development of the Digital Economy and Society of Ukraine for 2018-2020 is given to the areas of digital development of the agrarian sector, which will have a positive effect on the digitalization of rural infrastructure, in particular, with the connection of villages to high-speed Internet access networks. The level of development of information and telecommunication technologies is the basis of implementation of projects of digital economy. The state and prospects ofUkraineand the agrarian sector of the capital region regarding the readiness for introduction of the digital economy by the National system of indicators for assessing the level of development of the information society have been analyzed. Taking into account the analysis of the Ukrainian economy in terms of attracting information and telecommunication technologies, the unevenness of "informatization" was determined depending on industries and sectors. Thus, the financial sector is most developed in this direction, and, for example, the governmental sector lag far behind. Separate digital solutions inUkrainehave been operating for a long time. However, they are concentrated mainly in large cities. And only where there is a high-quality Internet coverage. Therefore, the digital gap inUkraineis, first of all, in unequal access to the Internet throughout the territory. In accordance with the strategy of development of the agrarian sector, the task is to reorganize the management system of such a sector of the economy as the agrarian sector in terms of its content and form, with the use of more effective methods of economic regulation in the market conditions and the democratic influence of the state on the development of agro-industrial production, using the latest information technologies, in particular the digital economy. Undoubtedly, the digital economy opens up new opportunities both in creating a product and in representing its potential buyer. Moreover, the competitive advantages in this area receive new forms of cooperation - the so-called "technological platforms". Bright examples of such platforms are international Alibaba, Amazon, eBay or domestic olx, rabota.ua. and pokupon. Discussion. The Concept for the Development of the Digital Economy and Society of Ukraine for 2017-2020 ("Digital Agenda") is the first step towards stimulating domestic markets for consumption, introduction and production of digital technologies. The opportunity to implement an accelerated digital development scenario, as the most relevant forUkraine in terms of challenges, needs and opportunities, is emphasized. Identified components of the script, first of all, to reduce the asymmetry of access to the Internet throughout the territory. Today,Ukraine is at a unique stage of development, when it is still possible to do so, with creative culture and the ability to generate ideas, as highlighted by the Global Innovation Index. The connection of Ukrainian scientific digital infrastructures to the European cloud of open science and European data infrastructure will give an impulse to solving urgent Ukrainian scientific problems with minimal use of state resources. Keywords: digital economy, infocommunications, digital technologies, digital development, digital market, information, IT companies, digitalization, cyber-physics space
Analysis of non-current assets in oil and gas industry
Ukraine's oil and gas industry carries out a full range of operations on exploration and development of oil and gas fields, exploitation and exploration drilling, transportation and storage of oil and gas, supply of natural and liquefied natural gas to consumers. Naftogaz of Ukraine in the accounting for the presentation of financial information on fixed assets, the revaluation model is used, that is, objects are recorded at a revalued amount, which is its fair value less any accumulated depreciation and subsequent accumulated impairment losses. Financial statements are based on the historical cost basis, except for property, plant and equipment valued at revalued amounts. Historical value is determined on the basis of fair value, compensation paid in exchange for goods and services. Fair value is calculated as the price received for the sale of an asset or paid for the transfer of a liability in the ordinary course of business between market participants at the valuation date, regardless of whether the price is directly observable or measured using another method. The assessment of certain components of non-current assets in the accounting of "Naftogaz of Ukraine" basically meets the requirements of international practice. Keywords: accounting, non-current assets, fixed assets, initial cost of fixed assets, fair value, international accounting standards, financial statements
Estimation of efficiency of strategic management by macroeconomic processes
Introduction. Modern approaches to the management of microeconomics actors are sufficiently thoroughly investigated both from the point of view of ensuring effective management, and in the context of evaluating its effectiveness. At the same time, similar managerial processes at the macroeconomic level (which are no less important) from the point of view of the formation of prerequisites and evaluation of the results remain insufficiently researched. Therefore, the actual task is to comprehend the conceptual approaches to strategic management of macroeconomic processes inUkraine and to propose a criterion for assessing the efficiency of the latter. Goal. The article provides for the definition of a criterion for evaluating the effectiveness of strategic management by macroeconomic processes and the substantiation, based on the experiment, the reliability of the reflection of the quality of management activity. Methods. In the scientific article to substantiate the reliability of the mapping by the proposed general indicator of the quality control of the actual state of the effectiveness of strategic management of macroeconomic processes, methods of experiment and modeling were used. Results. Strategic management, especially macroeconomic processes, should be monitored through an assessment of its effectiveness. However, the domestic practice of strategic policy in various areas of macroeconomic processes inUkraine (including in the agrarian sector) is characterized by the absence of clearly defined criteria for assessing its effectiveness. To date, among the achievements of researchers in the context of information and analytical provision of strategic management, two basic theories can be distinguished: a system of balanced indicators (oriented to microeconomic management) and a sufficiently general theory of management (directed mainly to macroeconomic management). The first of them, has found its practical implementation in the activities of microeconomic entities ofUkraine. At the same time, it should be noted that the approach to strategic management based on the system of balanced indicators does not contain a clear criterion for assessing the efficiency of the latter. And the management of macroeconomic processes has its own specificity - its subjects are people who are often in elective positions (hence they do not have profile management education). The latter necessitates the use of macroeconomic processes in the strategic management of a sufficiently general theory of management (based on the application of a vector of goals, a state vector, and an error of control vector). It is precisely the use of a sufficiently general theory of management in the strategic management of macroeconomic processes to form the necessary information and analytical support for assessing the effectiveness of strategic management through the proposed "total quality management index", the method of calculation of which is based on calculations of the error vector of the control. The range of values of the overall quality control indicator is theoretically limit range from minus infinity to plus infinity. However, practically its values will fluctuate in the range from 0 to100. Inthis case, the value 0 will characterize the situation in which the state of the object after the selected control horizon will remain unchanged compared to the starting vector of the (current) state. If all the tasks defined in the goal vector are achieved, then the value of the indicator will be equal to100. Ina situation where the over-fulfillment of the plan will occur, the quality management indicator will exceed the value in 100 conditional units. Well, the negative value of this oak index, when the actual indicators of the vector (current) in the year that the horizon of management expires, will be worse than those that were in the starting vector (current) state. It is also worth noting that the quality management indicator consists of a set of quality management indicators in each reporting period. Therefore, the optimality criterion is not maximizing the efficiency of management in a particular specific accounting period, but maximizing the effectiveness of management throughout the specified time horizon. Taking into account that the actual domestic practice of strategic management of macroeconomic processes is not based on a sufficiently general theory of management at present, the effectiveness of the proposed criterion for assessing the quality of management based on the experiment using the simulation method is proved. Perspectives. In further studies, it is considered appropriate to test this indicator for assessing the effectiveness of strategic management of macroeconomic processes in practice. Keywords: efficiency, estimation of efficiency of strategic management; strategic management, management of macroeconomic processes
Present and future perspectives of niche crops export on the world markets
There is conducted research on development of niche crops in Ukraine, identified tendencies of its production and export increase. Niche crops such as chickpeas, lentils, sorghum, berries and nuts are rare non- traditional crops, which production efficiency in recent years has increased. It is analyzed main niche criteria on niche market: low development of this market, excess demand over supply, low competitiveness, high purchase prices and high level of production profitability. It is concluded that main volumes of these products are exporting, that’s why domestic producers have to constantly monitor situation on the world market and try to make a projections on concrete crop, to diversificate niche crops production with taking into account its efficiency level and constantly develop of supply value chains. It is substantiated ways of development of export-oriented production of niche crops: stimulation of development of production and selling infrastructure, giving to an exporters access to infrastructure objects on international level, improvement of legislative base with harmonization to international standards, which will support export of domestic products on international agricultural market. Key mechanisms of entering on new markets should be cooperation with big companies in the field of production and selling of niche crops. Keywords: foodmarkets, nichecrops, sorghumexport, lentilproduction, berrycropsexport
Modelling of enterprise’s economic power and processes of its changes
The article describes methodical approaches to modeling the economic power of an enterprise with the allocation of peculiarities inherent in the process of its modeling. The importance of identifying the directions of further development of business entities, creating the conditions for their innovation reorientation is to clarify the essence of the category "economic power of the enterprise," while modeling the process of its formation specifies management decisions regarding the strategic development of the enterprise in a context of highly dynamic changes in the market environment and global challenges . Modern economic conditions of economic activity require the maximum expansion and use of forecasting and statistical and mathematical modeling, as well as further improvement of the methodology and methodology for their development, since it directly affects the quality of management processes of enterprise development, their functionality, profit. At present, the effective management of enterprises inUkraineshould be based on such statistical and mathematical models, which will reflect the basic laws of their activities. In our opinion, the main thing is to determine and achieve such mutual compliance of available resources, which ensures that the necessary level of profitability sufficient for the sustainable operation and development of enterprises is ensured, as well as creation of conditions for expansion of production. So, we can say that simulation serves as the basis for effective management of economic activities of any socio-economic object, in particular the activities of the enterprise, it is an assessment of the results of the management decisions taken in order to increase the efficiency of using the economic capacity of the enterprise through the created value added. In addition, the question arises of the theoretical and methodological justification of the use of modeling as a necessary component of management in the current market conditions of the operation of enterprises. Thus, the main problem for today is the lack of a systematic methodology, methodology and practice of managing the economic power of the enterprise. And this, in turn, necessitates significant use in the management of analytical functions, in particular diagnostics, forecasting and modeling. Such functions should become the main elements in the management of the activities of enterprises, through the identification of the main factors that significantly affect the socio-economic development of enterprises and the formation of their benefits in a highly dynamic market environment. Keywords: economic power, economic potential, enterprise power, value added, accounting and information system
Analytical-predictive support of the management of profitability of cereal crops production
Cereal production is a complex system, which is formedbased on natural and climatic, logistical, organizational, economic and political factors. The commodity producers are influenced by such external factors as the legislative, financial and fiscal policy of the state and export-import strategy. Crop yields are significantly influenced by natural and climatic conditions, and therefore its level cannot be completely controlled. The variation in yield generates changes in gross collections, crop areas, cost of grain, profitability of production, the size of export supplies of grain. The cyclicality of the production of grain and leguminous crops forms its reversible nature, that is, the return to the result of the previous year and the nature of the change in yield will again have a negative dynamics that will ensure the growth of prices and reduce the level of profitability. The construction of models that adequately describes the processes of production of grain crops, the application in practical studies of methods for forecasting yields and profitability ensure the adoption of effective decisions on the development of grain production. The construction of a medium-term forecast, strategically important for the economic and social development of the state, plays an important role in the formation of competitive agricultural products. Medium-term projections with a horizon of bias of a year or more allow the commodity producer to make informed decisions that provide effective and cost-effective production of grain crops. Analysis of recent research and publications. The analysis of the dynamics of grain production was investigated in works VP Tymoshenko, AI Mannel, the fundamental provisions of the theory of prediction were described in the works of SA Ayvazyan, N. Wiener, E. Yu. Slutsky. However, the problem of the dynamics of grain production was studied at the level of trend simulation and does not take into account the stochastic component, which causes unresolved problems in modeling the production of grain crops. The purpose of the study is to construct an econometric model for the profitability of grain and legume production in order to reduce the probability of low yields based on prognostic estimates of profitability. Materials and methods of research. The study of cereal production should be based on the construction of economic and mathematical forecasting models that will guarantee stable prices in the grain market, which will reduce the level of inflation in the state. The active use of econometric models in econometric studies is because they can be built based on such modern application packages as Excel, Statistiсs, SPSS, E-Views, SAS. The methodological aspect of the article is a systematic approach, a statistical analysis of the process of production of grain crops taking into account its stochastic nature. Methods for economic statistics and econometrics were used for formalization and quantitative evaluation. The information base of the research is statistical data of the State Statistics Service of Ukraine. Using a reliable predictive model of profitability of grain and legume production, which provides high accuracy and quality of the forecast, provides information for the adoption of effective management solutions for the production of competitive grain and legume crops. Keywords: yield, gross yield, expenses, cost, profitability, econometric model, forecast
Introduction. Each climate change approach has a place within forest management not only at the national level but also within the management plans of non-industrial private forest owners (hereafter forest owners), who provide ecosystem services to their communities and are working to keep their forests productive for decades to come. Climate change considerations are especially important in parts of the boreal forest that are dominantly owned by private individuals and families. Goal. There are theoretical and methodological rationale for the role of forestryin adapting to the effects of climate change and mitigating them. Methods. In the study the following methods are used: methods of systematization and generalization; a comparative methods – to analyze the dynamics of indicators of the volume and structure of enterprises; logical method – for a consistent generalization of theoretical and practical scientific research statements. Results. Adapting the management of forest resources to climate change involves addressing several crucial aspects to provide a valid basis for decision making. These include the knowledge and belief of decision makers, the mapping of management options for the current as well as anticipated future bioclimatic and socioeconomic conditions, and the ways decisions are evaluated and made. Weinvestigate the adaptive management process and develop a framework including these three aspects, thus providing a structured way to analyze the challenges and opportunities of managing forests in the face of climate change. Finally, our proposed framework for identifying. Because climate change is a dynamic and complex phenomenon we need to (i) monitor its physical state, i.e., most indicative properties, to recognize the actual climate development, (ii) consider the impacts of this development on biological systems, and (iii) integrate knowledge and beliefs of decision makers into dynamic models of decision-making processes. Therefore, policies targeting the application of a single adaptive management strategy to a greater area, e.g., a region or an entire country, may be suboptimal for some forest owners and/or properties. This underscores that structured and transparent generation of decision alternatives should span a sufficiently large decision space. AFM strategies should at least aim at maintaining current forest ecosystem goods and services provision and at providing an opportunity to implement prevention strategies against increasing damages to forest caused by factors with high regional impact, i.e., disturbances such as forest fire, windthrow, and pathogen calamities.Forestresilience to climate change will be enhanced through fostering diversity at different levels, e.g., AFM and genetic adaptation. This starts with better consideration of genetic diversity in AFM strategies, but applies also to the combination of different AFM strategies at the landscape scale and the consideration of alternative decision-making approaches. Keywords: behavioral adaptation; forest management; knowledge management; mathematical programming; process-based models; spatial planning
Differential approach to accounting organization in agricultural enterprises of different size
The increase in the quality of information requirements inevitably leads to an adequate increase in the requirements for accounting as a system that provides the processing of primary indicators and their transformation into information that provides for the adoption of sound management decisions. To improve the efficiency of accounting, the growth of its functional efficiency, it is necessary to establish accounting management as a complex system education, with the highest priority is the degree of rationality of methods, methods and techniques used for the formation of information resources, because the skillful accounting organization often turns into a determining factor of a successful functioning of each individual subject of entrepreneurial activity The article deals with the generalization of differentiated approaches to the organization of accounting in agricultural enterprises. The criteria for evaluating the organization of accounting in different types of agroforming are substantiated, in particular: organization of accounting in different types of enterprises; types of accounting that lead enterprises; reporting system; the role of an accountant in the preparation and adoption of managerial decisions; the value of the accounting function in the structure of information management.It is proved that the scale of activity of agricultural enterprises and various organizational and legal forms determine the search for common features and the development of different scenario approaches to the organization of accounting, the growing importance of the role of an accountant in making managerial decisions, extending the limits of the use of financial and managerial reporting and, in general, accounting information in the management system. Keywords: accounting, accounting, agricultural enterprises, organization of accounting
Evaluation the relationshipbetween Ukrainian rapeseed prices andcrude oil prices
In the article is analysed the linkage between Ukrainian rapeseed prices andcrude oil prices. To find such connection dynamic causal model was implied, where results stated that by the change on 1% of oil prices, Ukrainian rapeseed prices change by 0.01%. One of the factor that determines the relationship among agricultural and energy market is biofuel development worldwide that is considered in the paper. Forecast of Ukrainian rapeseed prices showed that these prices will slightly fluctuate and increasing until the December 2018, which is quite possible due to the turbulence situation on agricultural markets. Key words: rapeseed prices, crude oil prices, dynamic causal model, biofuels, forecast
Resulting system of management by strategic development of enterprises
The article substantiates the comprehensive approach to the formation of a successful system of strategic development of enterprises. The criteria for evaluating the effectiveness are determined depending on the goals of the organization. The author's vision of the concept of "effective management" as the dynamic ability of developing and management systems and socioeconomic systems is to create potential opportunities, the preconditions of strategic innovation, competitive, crisis, resource, institutional, intellectual, sustainable and other direction in their organic unity as a system integrity to ensure the achievement of system-wide goals, through the implementation of the created potential capabilities in the versatile vectors of action according to the election They are market segments aimed at: fulfilling obligations to actors by interest; dynamic competitiveness; level and quality of life of employees of the organization and the population as subjects of demand of the strategic zone of management. The methodological toolkit for evaluating the level of its design justification has been formed, the method of determining the synergy effect and the level of effectiveness in the conditions of strategic development is given. Keywords: performance, management, system, strategy, development, enterprise
Implementation of functional quality analysis of cash flows in making management decisions
In the article the main aspects of the methodology of the cash-flows analysis are researched. The needs in the cash-flows analytical information according to the theory of the interests are identified. Keywords: Cash-flows, analysis, methodology, methods, function, quality
Assessment of risks of agricultural enterprises of the forest-steppearea of Ukraine
The article is analyzes the methods of quantitative and qualitative assessment of enterprises' risks. The results of a sociological survey of managers of agrarian enterprises of the Forest-steppe area of Ukraine are presented. The factors which determine the risks in agrarian production are identified. Risks in the region were identified and evaluated by an expert method. According to the results of the study, the author provided recommendations on the use of the evaluation results for the adoption of managerial decisions. Keywords: agrarian production, agrarian enterprises, assessment, risks, risk management
Theoretical aspects of competitiveness of products of agricultural enterprises
Introduction. The main question that underlines research in economics is how to allocate resources in order to ensure social welfare, including full employment and high living standards. Researchers are interested in which sector can contribute the most to a nation’s economic growth and they often turn to the concept of competitiveness as a basis for analysis. In particular, the competitiveness of the agricultural sector, which in general has been protected in developed countries, is central, especially given the potential consequences if protection is reduced. The article is dedicated to the actual problem – the competitiveness of products of agricultural enterprises, which are the subject of research of many modern scientists. Goal. The purpose of research is the generalization of the approaches of defining the essence of the concept “competitiveness of products of agricultural enterprises”. Research methods. In the research process the following scientific methods have been used: historical (for the study scientists’ views of competitiveness), abstract and logical (for the theoretical generalizations and formulation of conclusions), analysis (for the research of the definitions of "competitiveness" and "competitiveness of products"). This article, based on a literature review, investigates the competitiveness. Results. Several authors stress that competitiveness does not have a definition in economic theory. Competitiveness can be defined as the ability to face competition and to be successful when facing competition. Competitiveness would then be the ability to sell products that meet demand requirements(price, quality, quantity) and, at the same time, ensure profits over time that enable the firm to thrive. Competition may be within domestic markets (in which case firms, or sectors, in the same country are compared with each other) or international (in this case, comparisons are made between countries). Competitiveness is therefore a relative measure. It is, however, a broad concept and there is no agreement on how to define it, nor how to measure it precisely. There is a profusion of definitions with studies often adopting their own definition and choosing a specific measurement method. The Organization for Economic Co - operation and Development (OECD) defines competitiveness as the “ability of companies, industries, regions, nations, and supranational regions to generate, while being and remaining exposed to international competition, relatively high factor income and factor employment levels on a sustainable basis”. The European Commission uses the following definition: “a sustained rise in the standards of living of a nation or region and as low a level of involuntary unemployment as possible”. In the article the approaches of defining the essence of the concept “competitiveness of products” were considered. The plurality of these approaches was influenced with their complexity and multidirectional of understanding of this issue among scientists. Specified definition of the concept of competitiveness of products was formulated. Each interpretation of competitiveness of products complements each other and determines competitiveness of products as a complex of price, quality, technical, environmental and aesthetic parameters of a product, which at a certain time meet the requirements of the market and satisfy the requirements of potential customers, providing commercial success for the producer. Further research of the problem may concern the evaluation and increasing competiveness of products of agricultural enterprises, the theoretical basis of which will be specified essence of investigated concept. Keywords: competition, competitiveness, competitive advantages, competitiveness of products, agricultural enterprises
Designing coherence of accounting systems
The theoretical and methodological positions of coherence design of accounting systems are investigated in the article, in particular, the convergence vector by their purpose in management service is considered. The organizational and practical foundations of the process of designing accounting and information reflection systems in a hierarchy of management of the implementation of signs of sustainability for the activation of development of business entities are generalized. The conceptual-terminological apparatus of the substantive content of the category «accounting systems» is expanded, which is briefly explicates the parametric heredity of the continuous process of mapping the reproduction of the social product. Deeply methodical approaches to the formation of accounting systems for system-forming elements. The organizational bases for the development of such systems as accounting and information tools for the accentuated activation of the development of economic entities are substantiated. Conceptualized in the accounting system and the system of national accounts is the accounting standard that regulates the social responsibility of doing business in the context of personifying responsibility for the formation and use of national wealth. The accounting and information monitoring of the coherence design of accounting systems was carried out, according to which the trend tendentiousness of the dominant deviations was established, and the criterial apodicticity of indicative verification of socio-economic development of monographically defined objects of investigation was factualized. Keywords: designing, accounting system, accounting and information process, information-syntactic service, management
Milk manufacture in Ukraine: current state, main trends of development and problems
Introduction. Negative trends in the development of the livestock sector in Ukraine: reducing the number of animals, reducing milk production and reducing its qualitative indicators, require an in-depth study of the current state of the industry and the reasons for the decline in production, as well as the prospects of the industry according to the latest changes in the legislation of Ukraine. Goal. The main purpose of writing the article is to highlight the current state of one of the most important sectors of agricultural production inUkraine- animal husbandry. The in-depth study covers the main issues and peculiarities of the development of dairy production inUkraine. Research methods. During writing the article, both general scientific and applied research methods were used. In particular, analysis and synthesis, inductive method of cognition, logical and historical approaches were used for the general assessment of the state and trends of the livestock sector inUkraine. In-depth study used tabular, graphical methods, grouping method - to detect the effect of average productivity of cows and average livestock on milk production in the regions ofUkraine. When highlighting the current state of livestock inUkrainewere calculated dynamics, structure indicators, used comparison technique. Results. As a result of analyzing the volume of milk production during 2010-2017 y. inUkraine, it can be noted that this industry is in a state of decline and requires effective intervention by the state and science. Recent changes to the milk production legislation will certainly improve the quality of milk, but the industry itself will continue to decline. In order to avoid this situation it is necessary to solve a number of issues at the state and local levels: - create preconditions and rules for conducting business, initiate a substantiation of a comprehensive strategy for the development of the industry; - improve and control animal housing, milking procedures, quality of milking equipment, its washing, use of proper detergents, milk cooling, storage and transportation; - provide high-quality food for cows and a healthy diet; - introduce a system of instant cooling; - the priority of the milk processing enterprises to the production of a qualitative product, and not for profit; - motivation for the production of high-quality milk. Key words: milk, condition and dynamics of livestock development, milk production by regions of Ukraine, animal productivity, livestock numbers
Analysis of the raw material base, production and sales of dairy products in Ukraine
Solving the problems of the dairy industry and developing strategies for further development are impossible without their deep analysis and understanding. The issue of the development of the raw material base of dairy processing enterprises today is one of the key issues in the industry. This research is aimed at analyzing the functioning of dairy processing enterprises and producers of raw milk in the present economic conditions. The purpose of the study is to establish the regularities of the functioning of milk processing enterprises by analyzing the dynamics of milk production and determining its impact on the milk processing industry. The research objects are milk processing enterprises and private producers of dairy industry. The study uses the information of the State Statistics Service of Ukraine, secondary analytical information on scientific works and specialized information sources. Statistical methods are used, including method of analysis of the series of dynamics, tabular and graphical method. According to the findings of this study it can be argued about the need for further development and expansion of the raw material base in the dairy industry of Ukraine. According to the authors, the problem of fragmentation of Ukrainian milk producers is gaining considerable weight in determining the quantitative and qualitative parameters of the development of the dairy industry. Keywords: milk and dairy market, enterprise activity, dairy processing enterprises, raw material base, milk processing
Use of land projects for economic and economic substantiation of equivalence and accounting of quality of agricultural products
It is noted that land management projects should be considered as a synthesis of various factors for improving the efficiency of land use through the ordering of alternation of agricultural crops and the formation of a quality accounting and control environment for the efficient management of these processes. It is noted that land management projects in today's conditions have not been widely used both at the expense of diversity and dynamism of the size of the subjects of land use, non-compliance with the design crop rotation, and the considerable cost of their development. The necessity of streamlining the legislative and regulatory framework for the formation of land management projects with an emphasis not only on the economic component, but also on the socio-ecological. The proposed system of accounting and control provision for alternating agricultural crops management according to the criteria for increasing the payback for land management works and increasing the quality potential of agricultural land is proposed. Keywords: land use, land management projects, soil quality, crop rotation, control, management decisions
Accounting and information supply of agricultural sphere strategic development
The agrarian sector has always been, is and remains the subject of attention of specialists of different levels. A variety of specialties (positions), different types of activities require constant information regarding the needs of specialists of different levels of production and management. Therefore, under current conditions, successful agricultural sector activities should be ensured by a successful management system and an efficient system of accounting and information provision. Some researchers identified three basic problems of practical application of the model of accounting and analytical provision of strategic management needs in agrarian enterprises in Ukraine: information provision of decision-making takes place in the absence of scientifically substantiated requirements and approaches to the formation of strategic information; a significant part of the information concerning the external sphere of activity of agrarian enterprises is incomplete and inaccurate; the domination of the political aspects of market regulation in Ukraine does not translate into the classic laws of economic development. Increasing the need for a structured system of interactions between business entities, the struggle in the regional, state (domestic) and world food markets, the constant increase of economic, environmental, social and other risks, the lack of unity between economic, social and environmental aspects require the development of new approaches. to management based on balanced and appropriate accounting information. The purpose of this article is to reveal the significance of accounting and information support for further substantiation of the agrarian sector development strategy. Also, the article describes the main approaches to the formation of a management system as integrity, defined types of accounting information in terms of value for management. It is important to determine the significant problems of the development of the agrarian sector, the main objects of information provision of its strategic development and ways of information processing. These studies are constantly conducted by a team of scientists from the National University of Bioresources and Natural Resources of Ukraine and significant suggestions on this issue are reflected in collective monographs based on the indicators of some districts of the Kyiv region. In the conclusions and suggestions, the unprofessional attitude to cooperation, reception and processing of information influences the acceptance of poor management decisions by management personnel. These can be: the adoption of a large volume of decisions made by managers (lack of time for most of their solution); duplication of tasks for different departments and lack of balance between tasks; change of task and transformation of the purpose of a solution in the process of its movement from the higher levels of management to the lower (and vice versa); lack of interconnection between departments and services; setting of terms for performance of work, which makes it impossible to timely solution of the tasks; insufficient information provision of managerial personnel for making innovative and strategic decisions; making decisions without taking into account the possibilities of risks, which complicates the overcoming of unforeseen consequences. Therefore, for a clear justification of strategic development of the agrarian sphere it is necessary: the formation of a system of components of enterprise management as integrity; balance of the system of accounting and information provision between different departments and services of the enterprise; Setting up a system for monitoring the quality of receipt, processing and transfer of accounting information. Consequently, the lack of clear and unbiased accounting information, the imbalance in the sectoral structure of the agrarian sector of the economy weakened the systemic factors of ensuring the competitiveness of agricultural products and foodstuffs both in Ukraine and abroad, which needs further research. Keywords: accounting, information, accounting and analytical support, agrarian sector, risks
Indicators of monitoring of the information-communication market development
It was noted, that rapid development of information communication technologies (ICT) and mass media today has a direct impact on all spheres of economy activity as for certain country and the whole world in general. Today, to the main measurement indicators of the modern development of different aspects of global ICT market we can include: Global Cyber security Index, Global Open Data Index, Networked Readiness Index, Digital Access Index, The UN Global E-Government Development Index, ICT Development index, Digital Divide Index, ICT Regulatory Tracker. It was emphasized, that today there are nosystematic and scientificresearches in which functional and correlation analysis of ICT market development monitoringindicators was conducted. Functional and correlation analysisof ICT market development monitoring indicators was conducted; these indicators were proposed by International Telecommunication Union which represents special division ofUnited Nations for ICT, in particular: Global Cyber security Index, ICT Development index and ICT Regulatory Tracker. It was figured out, that Global Cyber security Index has 25 indicators and 157 questions, which were selected by the next criteria:compliance of five key elements of Global Cyber security Index and promotion of reaching main goals andconceptual frames of Global cyber security program, data existing and its quality, a possibility of cross checking using secondary data. Calculation of indicators, which are used for Global cyber security index determination, is based on cyber security development tree map and binary type of answers, each of five columns has its own color, so the longer way was past the deeper color becomes. It was noted, that ICT development index represents a complicated index which combines11 indicators in one stage and is used for monitoring and comparing ICT development between countries and different periods of time. It was highlightedthat calculation of this index is based on limited data set, which can be established with reasonable level of trust to any country at all stages level of development. Sub-indexes are calculated by summarizingthe weighed values of indicators, which were included to the corresponding group: for calculation of the final index for sub-index access to ICT and ICT using each indicator gets 40% coefficient of weighting and sub-index of skills gets 20% (because it’s based on procksi indicators). The final value of index is calculated by summarizing of all sub-indexes. It’s noted, that ICT Regulatory Tracker is a tool which helps people who take decisions and at the same time it is a regulatorin order to rapidly develop ICT regulationand consists of 50 indicators, which are grouped in four clusters. In contrast to the other two indexes, after encoding of original quality information for all indicators for each country, an estimate from 0 to 2is given, which allows calculating the integral indicator at the end. It’s also noted, that the givenindexes consider the ICT market in different aspects, therefore sub-indexes that are included in their composition differ substantially. Despite this, afteranalysis of theconstructed correlation matrix betweenGlobal Cyber security Index, ICT Development index and ICT Regulatory Tracker it was concluded the correlation exists at average level, the highest correlation can be observed between Global cyber security index and ICT development index. The tendency towards improvement of indexes that reflect the status of the ICT market over the years as a whole in the world has been emphasized.If according to 2014 there was no country which had the highest value of global cybersecurity index (index value more than 0.8), in 2017 there were more than 7% of countries which had this value; the value of index from 0.6 to0.8 in2014 had 15% of countries, and in 2017 19% of countries; if according to 2007 there was no country with the highest value of ICT development index (index value more than 0.8), in 2017 there were 14% of such countries of the total; the value of index from 0.6 to0.8 in2007 was at 16% of all countries, and in 2017 had 30% of countries; if according to the data of 2007 there were only 5% of countries which had the highest value of ICT development index (index value more than 80) in 2017 there were 42% of all countries; The value of index from 60 to80 in2007 had 26% of countries, and in 2017 had 32%of countries. A similar tendency is observed inUkraine. Thus, in 2014, the value of global cybersecurity index was 0.35, and in 2017 it was 0.5, in 2007 the value of ICT development index was 3.6, and in 2017 it was 5.6, in 2007 ICT's regulatory tracker was 47,8, and in 2017 - 56.3. It was concluded that the values of the studied indices forUkraineare lower than the averageworld level at the present time, it is advisable to take further steps to improve the level of ICT development, cyber security and regulation of ICT. It is concluded that further scientific research on this scientific issue should focus on the functional and correlation analysis of other indicators of monitoring the development of the ICT market offered by other international organizations, and the construction of a single integral indicator will include all aspects of the ICT market functioning and, as a result, will provide a more coherent characteristic of the ICT market. Keywords: information-communication technologies, indexes, regulation, cybersecurity
Government regulations of foreign economic activity in Ukraine: current situation and ways for improvement
Article is devoted to the assessment of the current state of government regulation of foreign economic activity in Ukrainian agriculture and the substantiation of directions for its improvement.The purpose of research is to analyze theoretical and methodological approaches to the regulation of foreign economic activity and to substantiate the effective mechanism of custom-tariff regulation in the agriculture, which will help to increase the volumes and improve the structure of export-import commodity flows. Worldwide practice shows that over the past decades, the processes of globalization have contributed to the growth of the scale of international trade and economic relations and objectively led to the formation of appropriate systems for regulating the exchange of goods and services.ForUkraine, effective government regulation of foreign economic activity may be an important factor in increasing international competitiveness. The components of the system of government regulation of foreign economic activity and the purpose of its implementation are determined: the use of foreign economic activity as a set of methods for the implementation of foreign economic relations to accelerate the formation of a market economy in the country; protection of the interests of domestic producers and consumers, as well as national economic interests in general, through the skillful combination of protectionist and free trade customs policies. It is established that the foreign economic activity of Ukrainian agriculture by the level of development lags far behind the advanced countries of the world and the EU. The main problems are insufficient competitiveness of products and their non-compliance with international standards of quality and safety; a low level of investment and a growing dependence on government funding; the dominance in the structure of exports of products with a low level of processing. The main export categories ofUkraineare sunflower oil, corn, barley, egg powder, soy, natural honey, wheat and rye. According to the analysis, it is established thatUkrainedoes not sufficiently use the potential of foreign trade with countries such asCanada,China,France,Germany,Ireland,Japan,Sweden,Switzerland, theUnited Kingdom, theUnited States, resulting in a shortage of foreign currency. The main areas of improvement of government regulation of foreign economic activity in the agrarian sector are identified: administrative and technical regulation, regulation of markets with their respective components. In order to accelerate the development of the European vector of export of Ukrainian agricultural products, to increase the export-import activity in agriculture at the national and regional levels, it is necessary to implement certain measures: to ensure the priority development of production, having comparative competitive advantages in the world system and modern own production potential; to improve tariff and non-tariff regulation of export-import operations, aimed at protecting the domestic market and domestic producers of agricultural and food products; to introduce quotas for the purchase of certain types of raw materials and food, in accordance with international rules and legislation; to stimulate integration and cooperative ties with foreign partners on the basis of interstate agreements on economic, scientific and technical cooperation, as well as direct links between domestic and foreign enterprises; to promote at the state level the creation of joint ventures, the development of trade and economic relations; expand export of agricultural products and develop export infrastructure. Key words: foreign economic activity, government regulations, export, tariff and non-tariff ways of custom regulation of foreign economics activity