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6 result of which their assessment is carried out in accordance with Provisions (standard) of accounting 7 "Fixed Assets" and 28 "Impairment of Assets"
165 Immature long-term assets measured at fail value The availability and movement of immature long-term biological assets (excluding animals recorded in account 21 "Current biological assets") are recorded, which are measured at fair value less costs to sell
166 Immature long-term assets measured at cost Immature long-term biological assets are recorded (except for animals recorded in account 21 "Current biological assets"), the fair value of which cannot be reliably determined, as a result of which they are estimated based on the amount of costs incurred for their breeding
The debit of account 16 "Long-term biological assets" reflects the receipt (availability) of long-term biological assets, and the credit - disposal of long-term biological assets.
Receipt of long-term biological assets to the enterprise occurs under the following conditions: 1) acquisition for a fee from suppliers; 2) gratuitous receipt from legal entities and individuals and receipt as a contribution to the authorized capital; 3) transfer from current biological assets (transfer of animals to the main herd of working and productive livestock).
A decrease in the usefulness of assets leads to a change in their value. Thus, in accordance with Provisions (standard) of accounting 28 Impairment of Assets, an enterprise (at the balance sheet date) assesses whether there is any indication that an asset may be impaired. Namely, such signs are:
1) a decrease in the market value of the asset during the reporting period by significantly more than expected;
2) obsolescence or physical damage to the asset;
3) significant negative changes in the technological, market, economic or legal environment in which the enterprise operates, which occurred during the reporting period or are expected in the near future;
4) other evidence that the asset's performance is or will be worse than expected.
Objects of long-term biological assets are written off from the balance sheet of the enterprise (f. 1 Statement of financial position) under the following conditions: 1) sale; 2) gratuitous transfer and transfer as a contribution to the authorized capital to another business entity; 3) loss of productivity of the biological asset (termination of the life process).
According to the study of the concept of non-current assets, we can conclude that this category of accounting is one of the most important in the business of
any business entity, but we can not talk about the un-ambiguity and simplicity of this concept. According to the results of the study, the article provides the following definition of non-current assets as assets that are a set of property and intangible rights that are directly involved in the production of goods and services, not for resale and beneficial effects that are expected to than for one year or operating cycle).
REFERENCES:
1. Semyon V.S. The concept of non-current assets, their classification and composition. Bulletin of Zhytomyr State Technological University: economic sciences. 2009. № 3. C. 161-167
2. Chart of accounts for assets, capital, liabilities and business operations of enterprises and organizations, approved by order of the Ministry of Finance of Ukraine of November 30, 1999 № 291 (z0892-99). [Electronic resource] - Access mode: rada.gov.ua.
3. Zharikova O.O. Accounting for non-current assets: theoretical aspects of its construction. Bulletin of Berdyansk University of Management and Business. 2012. № 4. pp. 146-149.
4. Regulation (standard) of accounting 7 "Fixed assets", approved by the order of the Ministry of Finance of Ukraine dated 20.10.1999 № 246 [Electronic resource]. - Access mode: http://zakon2.rada.gov.ua.
5. Potryvaeva N.V. Regulatory features and problematic aspects of accounting for fixed assets. Bulletin of Agrarian Science of the Black Sea Coast. 2015. Vip. 1. P. 49-57.
6. Methodical recommendations on accounting of fixed assets, approved by the order of the Ministry of Finance of Ukraine dated 30.09.2003 № 561. - Access mode: http://www.minfin.gov.ua
ECONOMIC ASPECTS OF AGRO-FOOD CHAINS ON THE BIOFUEL MARKET OF UKRAINE
Varchenko O.
postgraduate student of Bila Tserkva National Agrarian University (Ukraine)
Abstract
It is proved that ensuring the competitiveness of the biofuel supply chain is achieved based on improving the efficiency of participants functioning at each level, the formation of appropriate conditions of competition based on entering new marketeers, expanding the capacity of the internal market and its individual segments. The expediency of development of small forms of agrarian business in the field of bioenergy in the country is substantiated leading to growth of economy and, in particular, agrarian branch, creation of new jobs and expansion of tax base.
The value chains that are formed on the bioenergy market of the country are identified and characterized, and the factors that influence the efficiency of its functioning are systematized. A methodological approach to determine the economic feasibility of directing agricultural products in different lines of industrial use, including biofuel refining, which allows to determine the effect at the level of individual participants in the chain and the country as a whole. It is established that the quality confirmation of both raw materials and final products, which is achieved based on compliance with standards and certification of production activity plays a crucial role in the formation of the technological chain of production, marketing and final consumption of solid biofuels. Production feasibility of bioenergy resources through the cumulative value added formed in the respective technological circuits has been determined.
Keywords: supply chain, biomass, biofuels, value added, manufacturers, suppliers, energy service companies, traders.
1. Introduction. Ukraine has sufficient economic and organizational conditions for the development of bioenergy, which are characterized by favorable natural and climatic factors, a strong potential of the agricultural sector, the presence of excess labor and other factors. At the same time, despite the high resource potential of biomass energy, today there is a high internal energy demand, which is mainly met by traditional fuels and significant imports of energy resources.
The restraining factors for the development of the Ukrainian bio-energy market are explained by a number of circumstances, which are due, first of all, to economic and geopolitical processes. Achieving the level of European countries in our country requires the production of biofuels and the mobilization of the factors of the biofuel supply chain, increasing their efficiency and strengthening the state support, intensifying the processes of attracting domestic and foreign investments in this industry. That is why, under the current conditions, research on the specifics of biofuels supply chains in Ukraine is relevant, which identified unresolved issues and allowed to substantiate the directions of their development in terms of value creation, creation of new jobs and solving the country's import dependence on energy resources.
2. Supply Chain Literature. The concept of "supply chain" is widespread in the scientific literature, and is most often viewed as a set of participants (business operators) who bring products (services) to the consumer, logistics warehouses, wholesalers, retailers, other intermediaries and buyers. In the scientific literature, the supply chain consists of all operators directly or indirectly involved in meeting the requirements and needs of potential and actual consumers of the product [1, p.3], and in separate sources is considered as a collection of three or more organizations that directly interconnected and moving up and down flows of goods, services, finances and information from sources of acquisition to the end consumer [2]. In the supply chain, procurement, production and distribution are most often identified [3], and they include physical, information, financial flows, as well as management knowledge and experience aimed at satisfying the enduser requirements of goods and services [4]. Thus, by definition, the supply chain encompasses processes that include a wide range of activities, including business processes for the supply, production, transportation and sale of goods and services.
In addition, they highlight an element of the supply chain, such as after-sales support. The integrated
supply chain model can contain three interconnected flows: material flows (which include - procurement, transformation and distribution), information flows (electronic data exchange or formed links) and financial flows that include payment for delivered products and deliverables services to suppliers, subcontractors of goods and services, and payment by the consumer of the purchased product in trade organizations [5,6]. At the same time, in the process approach, the supply chain is a set of flows and corresponding co-operative and coordination processes between different participants in the value chain to meet the requirements of consumers in goods and services [7, 8].
Based on the above concept of "supply chain" we consider supply chain as a set of all activities and processes related to the flow of goods and information from the stage of production of raw materials to the final consumer of the product (service), and its purposeful development is carried out on the basis of organization, planning, control and regulation of the commodity flow, in order to create added value and to fully meet the needs of consumers.
3. Research methodology. The purpose of the research is to carry out the typification of biofuels supply chains in Ukraine according to the main classification traits and to substantiate proposals for enhancing their sustainability and competitiveness based on value added and job creation in the country.
The study was conducted on the basis of the fundamental provisions of the concept of a chain approach, developed by M. Porter [9], Gereffi, G [10], Morris, M. and R. Kaplinsky, [11,12]. The methodological approach of the research was based on the works of the above-mentioned scientists, as well as analytical studies of domestic scientists, summarizing the opinions of experts and practitioners in the field of biofuel production. Scientific publications of the leading world and national scientists in the field of formation and functioning of the supply chains, data of statistics bodies on production, processing, sale and consumption of biofuels in Ukraine, as well as additional information on value chain initiatives in the production and marketing of biofuels were used for the research by location of individual authors.
4. Research results. It is established that in the fuel and energy market of Ukraine there is a general tendency to decrease its capacity as a whole and in almost all kinds of bioenergy resources, both in terms of production and import. The exception is biofuels, where production and consumption increased 2.4 and
1.7 times respectively in 2007-2018, driven by increased use. This indicates that in Ukraine there is a growing dynamics of development of the bioenergy industry, which is achieved due to technological development of biofuel production processes, introduction of innovative approaches and use of foreign experience. However, the capacity of the biofuels market remains low, which proves the lack of effective instruments for state support for the biofuels industry.
The positive fact is that wind and solar production also tends to increase due to high green tariffs, land availability and sufficient insulation in almost all regions of Ukraine, availability of infrastructure to connect solar power plants to energy systems, and most importantly state support and business community.
It was found out that biofuels and wastes also increased over the period 2007-2018: primary energy and biofuels were almost doubled.
The study found out that a complete value chain has been formed in the bioenergy market, since all the links in the value chain are represented; in addition, different business models are presented in the market -from one unit to full vertical integration (from own raw materials to heat production by end consumers). It should be noted that in the formation of the supply chain of biofuels in the country the model "manufacturer-trader" is dominated.
The results of the analysis show that the vast majority of market participants are (quantitatively) involved in the production of wood chips, pellets and briquettes, and deliver the finished products directly to final consumers. At the same time, the study did not identify powerful biofuels traders in the domestic market that could dominate and act as powerful operators in the formulation of the product offer.
It is established that the vast majority of biofuel producers are moving up the value chain (trying to control access to raw materials) - it can be assumed that additional resources are needed to move down the chain (to heat production). This situation is a testament to the willingness of private capital to actively participate in the procurement and cultivation of raw materials.
The bioenergy market in Ukraine is young and in the process of formation. In general, there are only a few powerful players in the market that specialize in a particular value chain. Thus, there are a small number of players in the market that are clearly focused on a particular value chain - most either operate in multiple value chain units, or actively expand to other units, or relatively recently created to define the strategy clearly. We believe that the lack of specialized players is a limiting factor for the future development of the biofuels industry, as specialized in certain segments companies play the role of development engines of other relevant units, actively shape both the supply and stimulate consumer demand.
It has been established that the supply chain of biofuels has a limited number and there are no procurement units for some types. Given the opacity of the market, there are a limited number of companies in the domestic market that position themselves as procurement officers for biofuel production.
A limiting factor in the effective functioning of the biofuel supply chain is that there are no biomass heat producers (few players in quantitative terms). Another limiting factor is the lack of clear rules of the game in this market segment and its expansion can be transformed into a market development strategy. The lack of market causes significant volumes of biofuel exports, which does not allow to fully address the issue of value added from the functioning of the chain and the creation of additional jobs.
We will carry out financial and economic calculations on the value added in the formation of the biofuel supply chain based on the use of maize as a raw material for grain. It should be noted that this crop is a strategic food and feed crop and can also be used as a raw material in biofuel production. We have developed a methodical approach, calculating the economic feasibility of using a certain type of product for different purposes of use in production, but when directing agricultural products for biofuel production it is necessary to take into account the levels of food security for certain types of products.
We believe that the assessment of the economic potential of waste, energy crops in market circulation should be based on the calculation of optimal volumes of biofuel waste processing by individual types and provides for the establishment of restrictive criteria for the size of the minimum allowable areas for sowing and livestock for efficient provision of livestock raw materials.
In order to determine the value added in the production and sale of corn for grain, we used the indicator of the actual harvested area of this crop in the farms of the corporate sector of the agrarian economy for 2018, which is reflected in the appropriate statistical form.
In determining the volume of corn sales for grain on the domestic market and the level of purchase prices, as well as prices on milk for pigs (live weight), we used the data of the State Statistics Service of Ukraine, which is formed on the basis of data from the state statistical observation in the form of №21- general (monthly) "Report on sales of agricultural products". Information on the volume of corn exports and the level of export prices is based on data from the State Fiscal Service.
In determining the volume of milk production, it was assumed that agricultural enterprises, instead of corn on grain, grow corn on silage at a standard yield of 500 centner / ha. When calculating milk production and pig production, we used data from the State Statistics Service on the level of feed consumption per 1 centner of milk and pig growth, which is reflected in № 24 (annual) "Livestock Status".
The amount of expenditures (in terms of relevant articles) for the production of corn for grain, silage, milk, and pig meat in live weight were formed on the basis of data of the State Statistics Service of Ukraine, based on the form № 50 "Main economic indicators of agricultural enterprises for 2018 yeaf', in part - the results of the state statistical observation in the form of № 2 - farms "The main indicators of economic activity of a farm, small enterprise in agriculture for 2018".
The rate of manure output per head of pigs and cows, as well as the ratio of corn grain weight to byproducts, the yield of pellets per unit weight of corn stalks was based on the normative values, which are reflected in the relevant reference literature. The results of a study by H. Heletukha, a leading expert in this
Table 2
Calculation of value added in the production and sale of corn for grain in 2018, thousand UAH / ha of the
harvested area
field, were used to calculate the value added when silage was directed to biogas production [13]. The calculations of the value formation added under different variants of forming the corn supply chain for grain are presented in table 2.
Supply chain The amount of income Expenses without consideration, wages, depreciation, rental costs Value added
Sales of maize on the domestic market and use of crop residues as organic fertilizer 28,7 12,2 16,5
Production of biogas from corn silage 76,8 40,0 36,8
Sales of corn for export and production of pellets from stems 40,4 19,2 21,2
Growing corn for silage and use as feed foi milk production 73,7 44,9 28,8
Growing corn for grain and use as feed in pig production 57,7 33,3 24,4
Production of corn on the domestic market and production of pellets from stems 39,9 20,4 19,5
Source: calculated by the authors.
The calculations from Table 2 show that the highest value added per 1 ha of sowing is obtained by growing corn on silage and channeling it as raw material in biogas production. Experts estimate that from one ton of corn silage can be obtained from 200 to 400 m3 of biogas, and the yield of biogas from one ton of dry matter of corn stalks will be 420 m3. The presence of maize repair forms allows the effective use of leaf stem for biogas processing (fermentation). It is known that this type of biofuels with high efficiency can be transformed into other types of energy, in particular, when used as fuel on gas generators the efficiency reaches up to 83%. As a result of biogas production in special bio-reactors, so-called methane tanks, high quality organic fertilizers (biohumus) are obtained [14].
It is known that growing corn for biofuel production requires mineral fertilizers and plant protection products, so such cultivation technologies are particularly energy intensive and require cost optimization. Obviously, providing scientific selection of corn hybrids for the use of grain for biofuels, in order to adapt to the conditions of a particular region of the country, will reduce the cost of both starch and biofuels.
At the same time, the economic attractiveness of the corn use for energy purposes threatens to reduce food and feed. On this basis, the EU has adopted a new Renewable Energy Act (EEG 2012), according to which the maize share in the feed substrate for biogas plants should be no more than 60%. Therefore, today, EU countries consider sugar beets as an alternative to corn [15]. We believe that the most effective way of stimulating the construction of biogas complexes in the country's agriculture should be the introduction of graduation at a certain capacity and increasing the "green" tariff for small producers of bioenergy.
For example, in Germany in 2019, with a near total abandonment of firm "green" tariffs, a guaranteed tariff of 0.214 euros / kWh for 20 years applies to biogas plants with a capacity of less than 75 kW operating on
animal husbandry (but not less than 80%). For the larger, long-term (10 years) low-interest lending is guaranteed, with subsidies for the ability to operate at the request of previously installed capacity.
Considering the important role of corn grain in the formation of feed base, it is advisable to consider the economic feasibility of its alternative use in the production of pig and dairy cattle products. It should be noted that since 1993 the number of cows in agricultural enterprises has stabilized and as of January 1, 2019 is 467.9 thousand heads of cows, which is 1.3 thousand heads (0.3%) more than the previous year. As of 01.01.2019, pig farms in agricultural enterprises make up 3395.6 thousand heads, which is 92 thousand heads (2.8%) more than the corresponding period of the previous year. Therefore, it can be concluded that dairy farming and pig breeding are in a crisis situation in agricultural enterprises.
It should be noted that the use of corn for grain as a feed is also facilitated by the acceptable price ratio between milk, pig production and feed, the basis of which is corn grain. Thus, in 2018 the price ratio between milk and corn was 1: 1.6, estimated value providing extended reproduction - 1:1.1, between pig production and corn grain for grain - 1:12.9, estimated value 1:8. Thus, this ratio of corn, milk, and pig production prices indicates that there are prerequisites for the economic viability of its focus on milk production and pig production, subject to effective state support. To this end, it is advisable to introduce the following instruments: the renewal of a special VAT tax regime for dairy farmers and pig producers; to develop and adopt the Law of Ukraine "On the National Program of Breeding in Livestock by 2030"; providing targeted state support for breeders and pigs; identification of farm animals; improve the mechanism of interest rate compensation support by dividing them at the national and regional level by credits involved in the construction and reconstruction of livestock premises and the
processing of livestock products; improving the contractual base of integration relations in terms of partnership activities in the chain "production-processing-wholesale sales"; creation of preconditions for motivation of processors to establish long-term raw material zones by providing producers with preferential credits, leasing and renting of milk production equipment; assistance in land leasing under long-term lease and arrangement of tax holidays for the implementation of investment projects for the production of livestock and pig production; Consider applying support to livestock production through the establishment of government subsidies for the use of equivalent prices for livestock products, which would ensure an equal return on equal investment in productive capital.
It has been established that one of the problems holding back the development of the biogas, solid and liquid biofuels market at the micro level is the insufficient supply of bio and raw materials for the production of heat and electricity. Such capacities are used mainly by agricultural and processing enterprises, which have their own raw material base and thus solve the problem of utilization of by-products, in particular manure of farm animals, solid fuel wastes (sunflower husk).
Obviously, if a producer disposes solid fuel waste, it incurs additional costs in the form of environmental payments (the purchase of permits), the cost of which depends on the volume of such waste, and in the form of payments for their loading and unloading at landfills.
Therefore, the following business models can be distinguished in the market:
1. Manufacturers-pit sawyers. Companies providing services to the owners of raw materials (mainly forestry) in harvesting timber or exporting primary logging waste; They are biofuel producers - they have their own facilities for raw material processing, production and storage, but this model requires substantial capitalization (engineering), scale (forest cover) and transparency (right to harvest).
2. Full-cycle energy service companies. Companies supplying heat to end consumers - mainly to territorial communities. These companies are producers of biofuels and have their own raw materials (such as planting energy plants). The model is based on vertical integration, encompassing the coverage of all value added along the entire value chain. An important issue in this model is the formation of long-term partnerships with end consumers, the capital investment in the cultivation of raw materials and the formation of transparent conditions of heat supply.
3. Biomass trading companies that cooperate with different biofuel producers (different types, different volumes, etc.); enter into long-term contracts for the supply of biofuels to heat producers or end consumers. The economic interest of this model is based on the difference between the time of purchase (production season) and the time of sale (heating season) and scale (wholesale and retail sales). The strategic development of this model requires considerable working capital and establishing relationships (with producers and consumers of biofuels).
The main challenges to increasing biofuel consumption are its limited price competitiveness and the
financing of relevant technologies and projects [16]. We share the view of scientists that existing subsidies for traditional energy sources and other distortions of market mechanisms complicate their solution. A number of measures and incentives have been developed in Ukraine to expand the production and use of biofuels, but most of them are under implementation. In this situation, more effective public policy and effective legislation are needed to promote consumers' interest in using biofuels and to achieve their full environmental, economic and social benefits [17].
We believe that one of the factors that influenced the cessation of biofuel production and, consequently, the decline in rapeseed - the main energy crop - is the rise in world food prices. The IMF estimates that a 15 to 30% increase in food prices is the result of growing cereals for biofuel production. On the other hand, etha-nol production, a major substitute for automotive fuel, is able to curb rising oil prices and help reduce inflation in major oil importers.
5. Conclusions. The main types of supply chains in the bioenergy market have been systematized and their characteristic features have been distinguished, which made it possible to substantiate the need for the development of appropriate infrastructure, which would facilitate its development and increase of added value. The proof of this conclusion is the dominance of direct deliveries by the owners of bio-energy raw materials. Based on the calculations, the cumulative value added in different corn supply chains has been determined, which involves the production of bio-raw material, its processing into biofuel, use as feed in the production of milk and pig meat, supply to the foreign market and domestic sales, which take into account partial return of nutrients to the soil when using the stems of the plant as an organic fertilizer and digestate obtained as a result of biogas production per 1 ha of cultivation of bio raw materials. It has been established that quality assurance (compliance with standards and certification of pellets) and increase in producer value added play a decisive role in the formation of the process chain of production, marketing and final consumption of solid biofuels.
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DEMOGRAPHY IN CRISIS CONDITIONS BASED ON MATERIALS FROM NORTH OSSETIA-
ALANIA
Bitarova E., Kasoeva E., Darchieva Z.
students of the North Ossetian state medical Academy, 1st year of the faculties of medicine and pediatric
Vladikavkaz.
ДЕМОГРАФИЯ В УСЛОВИЯХ КРИЗИСА НА БАЗЕ МАТЕРИАЛОВ РСО-АЛАНИЯ
Битарова Е.В., Касоева Э.Б., Дарчиева З.К.
студентки ФГБОУ ВО «Северо-Осетинская государственная медицинская академия» 1-го курса
лечебного и педиатрического факультетов. Владикавказ.
Abstract
The article analyzes the demographic situation in the Republic of North Ossetia Alania in the context of the crisis. This situation poses huge national security problems and we would like to propose several ways to solve it.
Аннотация
В статье анализируется демографическая ситуация Республики Северная-Осетия Алания в условиях кризиса. Это ситуация несёт огромные проблемы национальной безопасности, и мы хотели бы предложить несколько путей для её решения.
