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быть обоснованно оценена.1
Начисления оценочных обязательств (accruals) в российском бухгалтерском учете отражается на основании бухгалтерской справки.
Данные для отражения начислений собираются, сверяются с контрактом и проверяются на обоснованность, адекватность и достоверность. Данные по начислениям должны быть подтверждены документами, такими как:
1) акты приемки услуг или материалов, еще не утвержденные;
2) расчеты;
3) письмо от подрядчика о сметных работах за период;
4) накладные документы;
5) форма отчетов контрагентов;
6) расчеты на основе отчетов о проделанной работе;
7) акт сверки с описанием работ, услуг, поставки;
8) другие подтверждающие документы, которые могли бы обеспечить надежную информацию.
Это обеспечит достаточную уверенность в том, что эти работы были завершены (частично завершены) и затраты были понесены.
Также необходимо рассчитать уровень существенности для каждой компании в разрезе одного договора и не отражать начисления ниже определенной сумма ввиду эффективности трудозатрат.
В большинстве организаций России бухгалтерский учет ведется параллельно с налоговым учетом и при начислении оценочных обязательств (accruals) возникают временные разницы. Так как в налоговом учете признаются документально подтвержденные расходы.
В связи с отсутствием регламентирования
УДК 330.1:330.341.1:338.432
начисления обязательств в российском бухгалтерском учете существуют проблемы в части автоматизации процессов. Современные бухгалтерские программы не предлагают в стандартных конфигурациях данный тип начислений, соответственно для отражения в учете обязательств необходимо дополнительно дорабатывать процессы.
Заключение.
Расхождения между отчетами по МСФО и РСБУ могут возникать, но они могут быть минимизированы или устранены за счет своевременного информирования бухгалтера о планируемых или совершенных хозяйственных операциях. В ином случае, все несоответствия между документами будут учтены и проанализированы при помощи специальных программных средств и профессионального бухгалтера. Рассмотренные в статье методы позволяют исключить проблему несоответствия между годовыми отчетами МСФО и РСБУ, учитывая особенности деятельности каждой конкретной компании.
Список использованных источников.
1. "Налоговый кодекс Российской Федерации (часть первая)" от 31.07.1998 N 146- ФЗ (ред. от 01.04.2020, 019) // СПС «Консультант плюс» (дата обращения: 25.11.2020).
2. Положение по бухгалтерскому учету «Оценочные обязательства, условные обязательства и условные активы» (ПБУ8/2010) // СПС «Консультант плюс» (дата обращения: 25.11.2020).
3. Журнал «МСФО на практике», № 5 Май 2019.
4. Интернет ресурс: https://cyberleninka.ru/ar-tide/n/vzaimosvyaz-harakteristik-soveta-direktoшv-komiteta-po-auditu-i-uшvnya-manipuИшvaniya-prib-ylyu-analiz-rossiyskih-kompaniy (дата обращения: 25.01.2020).
Hryshchuk N.
PhD in Economics, Vinnytsia NationalAgrarian University DOI: 10.24412/2520-2480-2020-3385-71-78 REORIENTATION OF THE AGRICULTURAL SECTOR TO THE ENVIRONMENTALLY ORIENTED VECTOR OF DEVELOPMENT IN A COMPETITIVE ENVIRONMENT №
Actuality. In the last few years the problem of ecological products in Ukraine became one of most essential. Effective and stable development of economy depends on producing of competitive products. This index characterizes not only separate enterprises but also economy of country on the whole. The inevitable process of globalization does not walk around a side and Ukraine that by the member of WTO. Due to the prelude of World Organization of Trade, Ukraine scored advantages in relation to the receipt of the mode ofmost assistance in trade space of all countries-members of WTO, id est simultaneous improvement of term-of-trades from more than by 150 countries. But also today the competitiveness of the Ukrainian products remains at very low level, not having regard to enormous export potential of many industries of Ukrainian economies.
Therefore the research theme sanctified to the question of reorientation agrarian to he sector on the environmentally friendly vector of development in the conditions of competition environment and consequently and increase of competitiveness of the Ukrainian products at the market, is actual and timely.
Problem statement. The aim of the real article are determination and ground of directions of increase of competitiveness of the Ukrainian products due to reorientation agrarian to the sector on the to
environmentally oriented vector of development in the conditions of competition environment.
The results of the study. It is generally accepted that the basis of a country's competitiveness is competitive national enterprises. According to N.
1 ПБУ 8/2010
Davydenko, competitiveness is a complex multifaceted concept that determines the ability of a product to take and maintain a position in a competitive market in a certain period of competition with other similar products. Competitiveness is an important criterion for the feasibility of enterprises entering the international market. Ukraine is a relatively young country, so domestic producers are gaining experience to be able to compete with companies that have succeeded in conditions of fierce competition, high saturation of commodity markets and excess supply over demand. Ukrainian products do not meet the main criteria of international standards, so only 1% of Ukrainian goods and services are recognized as competitive on the world market[2]. A structured approach to the assessment of competitiveness allows to determine the impact of the competitive environment on the agricultural enterprise, its position in the commodity market, the intensity of competition. To do this, indicators of market share, sales growth and market profitability are calculated.
The second direction in determining competitiveness is a functional approach, where the main role is played by economic indicators of the enterprise.
Analysis of the competitiveness of agricultural enterprises by types of agricultural products in the dynamics should be conducted on relative indicators: crop yields and animal productivity, cost recovery, profitability, share of profits in sales, labor intensity, area of land used. The payback rate should be determined by production costs, as a long period of production in agriculture allows the use of means of production purchased at earlier stages, which leads to a reduction in commercial costs compared to current production costs. In agriculture, especially in crop production, not all products take the form of goods, part of it (feed, seeds, young animals for their own reproduction) is used for domestic consumption. Therefore, it is proposed to assess competitiveness in terms of full commodity production, ie all products are considered as goods.
The system of intersectoral competition for agriculture introduces a rate of return per 1 ha of arable land. The area is used as arable land. Profitability per 1 ha of arable land characterizes the comparative economic efficiency of land used for the production of various products.
When characterizing agricultural production in general, all types of products are reduced to a single measure - conventional products, and the level of competitiveness is assessed by resource intensity (labor and energy intensity of 1 ton of conventional products), profitability and sales per 1 ha of arable land for 1 ton conditional products. Comparing the result (products and profits) of production with current production costs (resources) is, according to most economists, the best and most possible method of measuring the level and dynamics of competitiveness of production at the enterprise level.
In Ukraine today, the reorientation from trade in raw materials and semi-finished products to trade in high value-added goods, in other words - high-tech products, is very slow. While current trends in the
world market indicate a transition from price competition to non-price, ie competition of technical and quality level of products. In the competition for markets, the winner is not the one who offers lower prices, but the one who offers higher quality, because products with better quality are much more efficient to use. [1]
The entry of Ukraine's economy into the world economic space is seen as a new stage in the development of a state that positions itself as a state with an open economy that at the same time protects its domestic market by acceptable methods. Accordingly, it undertakes certain obligations to harmonize its legislation with international norms and requirements in order to integrate into the world economic community. In general, the prospects for the agro-industrial complex of Ukraine will depend on the successful formation and implementation of its own strategy for the development of the agricultural sector.
The development of the agro-industrial complex is a large-scale task for Ukraine and is based on the implementation of various strategies: environmental, investment, innovation, integration, marketing, foreign economic and image strategies [5;6].
The ecological strategy aims to ensure ecologically balanced development of the agricultural sphere of production, restoration of natural systems. It is a component of the overall competitive strategy, complements and interacts with food and image strategies. The main tasks are to achieve positive changes in food safety and quality, prevent soil, water and air degradation, promote the conservation of natural resources, reorient the agricultural sector to an environmentally friendly vector of development. The result of the implementation of this strategy is a balanced use of natural resource potential; implementation of a unified policy on the rational use of natural resources and their reproduction; ensuring environmental security as a component of national security; implementation of international
environmentally oriented agreements; integration of ecological and natural principles into sectoral and sectoral development programs; conservation of land resources; creation of technologies for the production of alternative energy sources based on agricultural raw materials; minimizing the harmful impact of production processes on the environment by stimulating the introduction of energy and resource-saving technologies [3].
Important influencing factors include the activities of the enterprise and their specialization. Let us take into account the fact that the main trend today is the reorientation of the agricultural sector to an environmentally oriented vector of development in a competitive environment, and thus increase the competitiveness of Ukrainian products in the market. Organic production is an industry designed to produce safe raw materials and finished food products through the use in the production of agri-environmental and biological measures that increase the natural fertility of soils, provide effective methods of pest and disease control and ultimately improve health. population. This approach is followed by most Ukrainian scientists,
in particular Lupenko, Yu.O. Mesel'Veseliak, V.Ya, N. Maslak,O. Maslak[6;9] and others. Note: the theoretical foundations of organic production were founded in the works of the famous Ukrainian scientist, theorist of the times of the origin of industrial production S. Podolinsky. In his opinion, proper agriculture is the best kind of useful work. Efficient land use is significantly affected by the material support of enterprises engaged in agricultural production, but
this factor should in no way lead to a decrease in the fertility of land and the deterioration of their properties. All land resources of our state, without exception, need careful use and protection. In Ukraine, the share of chernozems is 30% of the total soil cover.
In order to study the changes in the structure of the land fund, it was found out how the area of agricultural land in Ukraine changed over the years (Table 1).
Table 1
Structure of agricultural lands in 2005-2018
indicators 2015 2016 2017 2018 2018 in% until 2015
Agricultural land, thousand ha, of which: 41731,5 41726,4 41507,9 41489,3 99,4
Arable land 32531,1 32541,3 32541,3 32544,3 100,3
Perelogi 239,4 233,7 233,7 229,3 54,7
Perennial plantings 892,9 892,4 892,4 894,8 99,4
Hayfields 2407,3 2406,4 2402,8 2399,4 98,7
Pastures 5441 5434,1 5445,5 5421,5 98
The lands of Ukraine are a national wealth and the basis of its prosperity and well-being. Thanks to a Pairly convenient geographical location, with favorable climatic conditions, fertile land (chernozem) and moderate cost of agricultural production, it as an agricultural country has every opportunity to increase its competitiveness in the world market. Agricultural production characteristics, quality and fertility of agricultural lands determine the efficiency of activities, contribute to food and national security of the state.
The key to proper agriculture is the right choice of crop rotations, restoration and preservation of soil fertility, diversity of crops and domestic animals, control of phytopathogenic microorganisms, pests and weeds by environmental means and methods.
In today's conditions, optimization of phytosanitary condition of crops is achieved by changing the structure of arable land, crop rotation, the share of pure steam, tillage, sowing dates and seeding rates, the use of environmentally friendly biological agents and pesticides as plants resistant to diseases and pests. An important trend is biological, balanced agriculture - it is the full use of biological laws in the production of complete and environmentally friendly crop products. The basis of such agriculture is the organization of expanded reproduction of humus as an integral indicator of gradual soil fertility, which affects all soil regimes: nutrient, water, air, heat and phytosanitary. The ecological role of organic farming is to create zones of trophic comfort for plants, which eliminate stress in plants from lack or excess of nutrients and trace elements, ensure the availability of nutrients by the root system, prolonged action of fertilizers, blockade of contaminants at the soil-root system. The priority belongs to crop rotations with grass mixtures, organic fertilizers, green manures, which helps to restore the reserves of organic matter and improve the agrophysical properties of the soil. Due to biological, balanced agriculture, a significant share in the structure of GDP is played by agricultural
and food products, manufactured in accordance with standards that minimize the use of fertilizers, growth regulators, pesticides, which ultimately gives good results. Agriculture had the largest losses in the production of sugar beets. This crop in 2004 was on the verge of loss (-0.8%) and technologically its cultivation has become appropriate only for large enterprises. In 2019. sown 270 thousand hectares of sugar beets, due to the unfavorable price situation, farmers are forced to significantly reduce crops, and some sugar factories have refused to process sugar beets at all. The global sugar surplus was reflected in the fall of its price on the London Stock Exchange. During the sowing campaign in 2018, the fall in prices reached a critical minimum for the last 10 years. As a result, low domestic and export prices are forcing farms to abandon sugar beet, replacing it with less expensive and more profitable soybeans, corn and sunflower. lower than the growth rate of production per capita. The urgent task in vegetable growing today is the creation in the market of integrated structures that combine production, processing, storage and marketing. Preservation and even some increase in grain production by households can not be considered a positive result, as these products are not marketable and are used mainly as fodder - oilseeds and seeds. In 2019, the level of profitability of sunflower seed production in agricultural enterprises was 23.5%, which is the highest figure among all branches of agricultural production.
Today, the production and processing of oilseeds is the dominant source of financial resources. Thus, as of 2019, the share of sales of oilseeds and vegetable fats on the foreign market in the structure of merchandise exports was 5.1 and 9.5%, respectively [9].
The main oilseeds of Ukraine are sunflower, soybean and rapeseed - in 2019, they accounted for 99.3% of the sown area in the structure of oilseeds. In different years, the profitability of their production ranges from 25 to 50%, providing one of the highest
levels of cost recovery in domestic agricultural production.
An important point in the analysis of the economics of oilseeds is to determine the place of extensive and intensive factors in changing the economic efficiency of production of relevant products (table 2). In the production of all oilseeds there is an
increase in the analyzed indicators. At the same time, the growth rate of extensive factors of increasing production volumes (sown area) is ahead of the growth rate of intensive factors (yield). Given the physical limitations of the factor of production "land" and the achievement of the maximum possible of its level.
Table 2.
Average annual indicators of sunflower and rapeseed in Ukrainian farmsse, further increase in
Period, indicator Area of sowing, thousand ha Gross collection, thousand t Yield, c per 1 ha
Sunflower
2006-2010 pp. 4135,6 5832,0 14,3
2011-2015 pp. 5069,2 9884,8 19,5
2016-2019 pp. 6038,0 13820,5 22,8
Average annual growth, % 107,0 104,8 102,0
Rapeseed
2006-2010 pp. 1573,7 936,7 17,0
2011-2015 pp. 1785,8 803,5 22,8
2016-2019 pp. 2344,9 891,9 26,4
Average annual growth, % 113,9 110,9 102,8
The study revealed that the change in the impact shows significant fluctuations depending on the period of crop areas and yields on the gross harvest of oilseeds taken for analysis (Table 3).
Table 3
Changes in the impact of crop areas and yields on the volume of gross oilseeds
Indicator, parameter Sunflower Rapeseed
Correlation coefficient, R 0,997 0,988
Coefficient of determination, R2 0,994 0,977
Fisher's Criteria, F F( = 896,9 F( = 234,5
FKP = 3,9 FKP = 3,9
F( > FKP F( > FKP
t( = 498,5 t( = 141,1
Student's Criteria, t tKp = 2,2 tKp = 2,2
t( > tKp t( > tKp
The weight of the factor "sown area",% 38,2 66,3
Weight of the factor "yield", % 61,2 31,4
As you can see, in the drivers of growth of gross harvest of the main oilseeds of Ukraine in the context of the analyzed periods there were significant changes - an increase in the weight of intensive factors of production.
Also, given the important socio-economic importance of production and processing of seeds and fruits of oilseeds, excessive anthropogenic pressure on the environment in the production of individual oilseeds, prospects for biodiesel production, oil and food subcomplex of Ukraine.
One of the promising ways to solve the problem of overcoming the energy crisis is to involve renewable energy sources in the fuel and energy balance of Ukraine, in particular the biotransformation of waste into biogas. Biogas is a generalized name for a combustible gas mixture obtained by the natural decomposition of substances of organic origin as a result of an anaerobic microbiological process, ie methane fermentation. According to the Law of Ukraine "On Alternative Fuels", biogas is a mixture of gases (mainly methane and carbon dioxide) obtained by biological and microbiological methods.
Biogas production technology is a biological process in the process of which the organic substance is broken down under anaerobic conditions, ie the substrate decomposes without access to oxygen. Biogas technologies with waste fermentation in modern anaerobic reactors can solve several problems: reduce greenhouse gas emissions and waste, reduce the consumption of purchased gas (due to the use of biogas generated at the enterprise). In the process of fermentation of the substrate, biogas is formed, as well as fermentation residues. Biogas mainly consists of methane, which is rich in energy, as well as carbon dioxide and residual gases (ammonia, hydrogen sulfide and water vapor). Fermentation residues can be used as organic fertilizers. As a result of the activity of the biocenosis of the methane tank, the concentration of organic substances in liquid waste decreases and biogas is formed, which is an environmentally friendly fuel. The biogas production process prevents methane emissions into the atmosphere, as well as reduces the use of chemical fertilizers and reduces the risk of groundwater pollution. There is a real opportunity with the help of a biogas plant to get rid not only of waste,
but also to reduce the cost of purchasing traditional energy, increase the efficiency of the economy, get extra profit. According to the EU, in 2017 the cost of biogas is 20 euros, or 600 hryvnias per 1,000 m3, which is 30% less than natural gas production. The calorific value of 1 m3 of biogas is 20-22 mJ, which makes it possible to produce 1.6-2.3 kW of electricity [9]. This biogas is most often used for space heating. Thus, the production of electricity to meet their own needs is much cheaper in terms of purchasing it in the central network than purchasing it in the central network. In this case, you can use "green tariffs" for electricity produced from alternative energy sources.
The use of energy from biomass is one of the innovative areas of energy saving in agricultural enterprises. The feasibility of producing biofuels such as biodiesel and bioethanol is ambiguous given the high cost of technologies for their production and certain environmental and economic aspects of the use of biomass resources. In view of this, the production of biogas on the basis of bioenergy utilization of organic waste obtained as a result of economic activity of agricultural enterprises is extremely important. Despite the significant number of scientific and practical developments in the field of agriculture, most of their results and recommendations are not implemented. A promising direction for the development of the agricultural sector is its transformation from a consumer of energy to a producer. Agriculture has significant potential for organic agricultural waste available for energy production. One of the promising areas of use of such waste is their processing into biogas.
Ukraine has created favorable conditions for the development of renewable energy: the "green" tariff is calculated according to the euro exchange rate; "Green" tariff for electricity from biomass and biogas
Dairy farming is one of the leading branches of animal husbandry in Ukraine, the purpose of which is to ensure the production of dairy products in volumes that meet the standards of state food security and expand the export potential of the domestic economy. The demographic, economic and political situation is only getting worse every year and Ukraine is no longer able to meet even the needs of the domestic market in many types of strategic products, including milk and
increased by 10%; there are no requirements for the "local" component; the investor receives a surcharge to the "green" tariff of up to + 10% for Ukrainian equipment; a "green" tariff was introduced for geothermal electrical installations and solar and wind power plants of private households with a capacity of up to 30 kW; provides for the signing of long-term contracts for the sale of electricity at a "green" tariff with a guaranteed buyer until 2030.
The situation of the dairy industry is deteriorating every year, and Ukraine, unfortunately, is increasingly focused on the import of dairy products, pointing to the non-competitiveness of the national dairy industry, which is unable to meet the needs of the domestic market. Every year, the Ukrainian dairy industry loses the opportunity and ability to compete even in the domestic dairy market. Unfortunately, the provision of production, which should be socially oriented to the growth of a healthy society and which does not bring material benefits, and moreover - capital and laborintensive, requires financial support and control, modern business is simply not interesting.
Dairy farming has always played a significant role in the volume and structure of gross agricultural output. During the years of Ukraine's independence, the number of cows and milk production has decreased significantly. The share of livestock production in Ukraine in 2019 (Table 4) was 20.9%, compared to almost 50% in 1990. At the same time, the share of milk production in the total structure of gross agricultural output decreased during the study period from 10.7% to 6.3% and tends to gradually decrease. It should be noted that the share of milk production in the structure of gross agricultural output in 1990 was more than 20%, and therefore the reduction is more than 3 times.
Table 4
dairy products. Low purchasing power of citizens requires milk processing enterprises to adapt to the requirements of the domestic market. Consumption of milk and dairy products does not provide the medically recommended consumption rates. Most dairy products have simply become inaccessible to most Ukrainians. In the table. 5 shows the dynamics of milk production and cow population in Ukraine for the period 19902019.
Volumes and structure of gross agricultural output
Gross output Years 2019 in% until 2010
2010 2016 2017 2018 2019
In total, UAH million 467474,7 634433,1 620475,6 671294 680982,4 145,7
Including. livestock products, UAH million 137828,4 139971,2 140318,6 141946,5 142276,8 103,2
specific weight of products livestock,% 29,5 22,1 22,6 21,1 20,9 -8,6 B.n.
including. milk, UAH million 50128,7 45131,5 44692,4 43902,5 42978 85,72
specific weight of milk,% 10,7 7,1 7,2 6,5 6,3 -4,4 B.n.
Table 5.
Milk production, cow population by categories of Ukrainian farms
Years All categories of farms In% before 1990 Including
s-g. support in% before 1990 specific weight,% of householdssettlement. in% before 1990 specific weight,%
2015 10615,4 43,3 2669,2 14,3 25,1 7946,2 135,3 74,9
2016 10381,5 42,4 2705,6 14,5 26,1 7675,9 130,7 73,9
2017 10280,5 41,9 2765,7 14,8 26,9 7514,8 127,9 73,1
2018 10098,8 41,2 2760 14,8 27,3 7338,8 124,9 72,7
2019 9663,2 39,4 2728,6 14,6 28,2 6934,6 118,1 71,8
Number of cows at the end of the year, thousand heads
2015 2166,6 25,9 505,1 8,2 23,3 1661,5 76,0 76,7
2016 2108,9 25,2 484,6 7,8 23,0 1624,3 74,3 77
2017 2017,8 24,1 466,6 7,5 23,1 1551,2 70,9 76,9
2018 1926,3 23,0 467,9 7,6 24,3 1458,4 66,7 75,7
2019 1788,5 21,3 438,6 7,1 24,5 1349,9 62,6 75,5
During the analyzed period in Ukraine, the number of cows decreased by 4 times and in 2019 amounted to 1788.5 thousand. goal In agricultural enterprises, the number of cows decreased by as much as 82.9%. At the same time, 75.5% of the cow population is kept by households, although the number of cows in subsidiary farms has decreased significantly in recent years and in 2019 amounted to 1349.9 thousand. As a result, milk production also decreased more than 2 times and in 2019 amounted to 9663.2 thousand. And only due to the growth of productivity of cows more than 2 times the rate of decline in milk production in Ukraine was somewhat suspended. According to the State Statistics Service of Ukraine, the productivity of cows in agricultural enterprises is
Average annual milk yield
slightly higher than in households that produce 72.7% of milk.
Dairy farming is quite profitable, especially if farmers are close to processing plants and formed a powerful raw material zone. A dairy cow is almost a year-round income, or as they say in farms - "live" money. Quality milk does not need "advertising" in Ukraine at the moment, it already has its potential milk buyers. Even among dairy companies there is fierce competition for quality raw materials and they are willing to pay a "decent" price. During the years of Ukraine's independence, along with a significant reduction in the number of cows on farms (almost four times), milk production decreased much less - 2.5 times.
Table 6.
Indicator Years 2019. in% until 1990
2015 2016 2017 2018 2019
Farms of all categories 4644 4735 4820 4922 4976 186,0
Agricultural enterprises 5352 5643 6025 6190 6101 228,0
Households 4437 4473 4480 4559 4630 173,3
This was mainly due to a twofold increase in the productivity of Maya cows (in 2019 - 4976 kg / head) (Table 6). A special increase in productivity was achieved in agricultural enterprises (6101 kg / head or more than 2.3 times compared to 1990), which have much more technological capabilities to ensure conditions for efficient dairy farming and high quality milk production.
The main perfect economic relations between the subjects of the dairy subcomplex are production relations, built on a rational combination of forms of social division of labor - specialization, concentration, cooperation, integration, taking into account the scientifically sound location of production. Scientists [6] proved that: "The higher the level of concentration of dairy cattle, the higher the level of specialization of the enterprise in the products of this industry under the same other conditions." Specialization, first of all, depends on the level of development of productive forces. The higher the level of their development, the more divided and specialized labor, and the more
effective economic relations between individual industries and industries. Narrower specialization allows companies to focus economic resources on the production of one or more products and organize its production on a larger scale. Specialized production, as a rule, is highly intensive and efficient, as it has the appropriate material and technical base, human resources, etc [5]. In market conditions, the fundamental requirements for effective specialization are the full use of natural and economic conditions, as well as labor resources and skills of the population and ensuring a combination of interregional division of labor and self-sufficiency of food and agricultural raw materials for industry.
Today, a fairly successful eco-oriented enterprise in the Vinnytsia region is a modern European-style farm complex with an automated milking process and a high-tech dairy plant operating on the latest equipment of the Israeli company Tessa, which allows to achieve the highest quality products. In accordance with the requirements of international standards, the company
has implemented a food safety management system DSTU ISO 22000. The capacity of the company is 5 tons of milk per day.
Today it is a production that meets all European requirements. The distance between the plant and the animal complex is 60 meters. Time from milking to processing on high-tech equipment - less than an hour. This allows you to produce products for people as for yourself.
In the company "Villa Milk" - a bet on naturalness. Consumers are offered an exclusive line of natural dairy products, which are manufactured using a unique technology.
The most important thing is that the company has a completely uncompromising attitude to the quality of manufactured products. This is exactly what distinguishes it in the general dairy market. In addition, the active social position of the owner is also one of the decisive factors in the activities of the enterprise, because it is to such owners that people will go to work and keep such productions. The main international standards used in the dairy sub-sector are ISO, HACCP (risk analysis system, hazard analysis and critical control points) and GMP (good manufacturing practice standards).
From 2020, changes to the DSTU should come into force, and in Ukraine there will be three varieties of milk: extra, higher and the first. This will mean that second-grade or non-grade milk will not be able to enter processing plants, and it is known that raw materials of this quality are produced by rural households. For low quality, farmers receive a corresponding price, so it becomes unprofitable for them to keep cattle for earnings, but only for their own needs. In addition to a further slight reduction in the number of cows and a reduction in gross milk production, the issue of the quality of dairy products is acute [8]. Over the last decade, due to the reduction of milk production, its revenue for processing has also decreased. In 2008, processing enterprises purchased 5058.3 thousand. tons of milk, and in 2017 - 3927.3, which is 22%, or 1131 thousand [1]. Characteristic of processing was the increase in industrial milk production against the background of reduced revenues from raw materials.
Poultry currently occupies a leading position in the field of animal husbandry. The economic importance of poultry is determined by its ability to supply valuable food products - eggs and meat, which are characterized by high nutrition, excellent dietary and taste qualities. Poultry by-products are effectively used in the national economy. So down and feathers are a valuable raw material for light industry. Poultry manure is rich in protein (25-40%), phosphorus and other minerals, so it is used as an organic fertilizer. After drying, the manure can be fed to cattle and pigs. The presence of uric acid in its composition makes it possible to use manure for the manufacture of drugs. Slaughter waste and incubation of eggs are used to make dry protein feeds containing 50-85% protein, all essential amino acids, vitamin B12 and other nutrients.
If we analyze the data of recent years, the number ofbirds in the country varies between 1-1.5%. Progress in poultry farming largely depends on breeding work
aimed at creating and improving existing breeds, lines and crosses of poultry. Of great importance are also full and balanced feeding, the introduction of new high-efficiency and resource-saving technologies in the industry. Experts believe that success in poultry production depends 40% on breeding, 30% on technology and 30% on feeding. Thus, the share of environmental factors (housing system, feeding conditions, microclimate parameters, etc.) is about 60%, and hereditary (breed, line, cross, sex) - 40% [3].
An important factor in the location of poultry is consumer orientation. Therefore, the highest concentration of poultry is observed in suburban agro-industrial complex. High concentration is also observed in the forest-steppe and in the steppe, where poultry farming focuses on the production of grain (concentrated feed) . The market of livestock products occupies an important place in the general food market of Ukraine. Its level and development depends on the needs of the population with food products made from livestock products , so, like other markets, it has its own characteristics: - qualitatively stands out among other markets by a set of goods sold on it . The goods are grouped into certain groups, such as: meat and meat products, milk and dairy products, eggs; - has a high level of in-terchangeability and low income elasticity, and the con-ditionality of production volumes is provided not only by effective demand, but also by physiological norms of consumption; - it sells essential goods - food, which are essential for human existence; - it is a determining result of the functioning of agriculture and processing industries; - continuity of market functioning, caused by the need for daily satisfaction of food needs; - products of all manufacturers are relatively homogeneous [7].
Conclusions and results of research. Investigating this issue, we argue that the result of environmentally friendly organic production is an organic product - agricultural and food products, manufactured in accordance with standards that minimize the use of fertilizers, growth regulators, pesticides, genetically modified additives.
It is the purpose of the State target program for the development of the agricultural sector economy for the period up to 2027 is the creation of organizational and economic conditions for effective socially oriented development of the agricultural sector, stable provision of quality and safe domestic agricultural products and agricultural raw materials, production of high value-added products, increasing volumes in the world market of agricultural products and food .
In fact, the main ways to reorient the agricultural sector to an environmentally friendly vector of development are:
1) Improving standardization as the main tool for fixing and ensuring a given level of quality in enterprises. Within this - the introduction of a modern set of quality management systems (organization of a mechanism to improve product quality, etc.). The high quality of domestic products will help create a high image of Ukraine in international markets, improve relations with other countries.
2) Creation of conditions for improvement of development of innovative activity, introduction in production of the newest technologies, modern products of new equipment, prevention of leakage of talented developers. At this stage, Ukraine is a supplier of technology, intelligence to the world market. But instead of making a profit from it, on the contrary, it suffers losses.
3) Timely response to changes in market conditions: Ukrainian companies must quickly form rational and effective responses to these changes, and this requires a thorough study of market needs.
4) In the context of European integration, it is necessary to prevent disparities between prices in the domestic market of Ukraine and world prices for goods and services, as well as the introduction of modern tools to protect the domestic market and defend the interests of domestic producers.
Thus, the existing position of Ukraine on the very low competitiveness of Ukrainian enterprises in the world, which is due to a number of problems, primarily - the raw material structure of Ukrainian exports. To increase the competitiveness of Ukrainian products, it is necessary to follow the example of developed countries. We can say that Ukrainian companies have great potential to enter the international market. But only under the condition of complex actions of the state it is possible to bring domestic products to the ecologically oriented vector of development.
References:
1. Hryschuk, N.V. (2012), "Formation of financial policy of agribusinesses when attracting external sources of financing", Zbirnyk naukovykh prats' Vin-nyts'koho natsional'noho ahrarnoho universytetu. Se-riia: Ekonomichni nauky, vol. 2 (64), no. 1, pp. 25-30.
2. Davydenko, N.M. (2013), Finansove zab-ezpechennia rozvytku korporatyvnoho upravlinnia v ahrarnomu sektori ekonomiky Ukrainy [Financial support for the development of corporate governance in the agrarian sector of the Ukrainian economy], TsP "Kom-prynt", Kyiv, Ukraine.
3. Accounting Chamber of Ukraine (2019), "Reports", available at: https://rp.gov.ua/Fin Con-trol/FinReports/?id=214 (Accessed 10 Nov 2020).
УДК 336.027:338.43+342
4. Nykoliuk, O.M. (2016), Upravlinnia konkuren-tospromozhnistiu sil's'kohospodars'koho pidpryiem-stva: teoretykometodolohichni osnovy [Management of agricultural enterprise competitiveness: theoretical and methodological bases], ZhNAEU, Zhytomyr, Ukraine.
5. Ministry for Regional Development, Building and Housing of Ukraine (2019), "Strategy of balanced development of Vinnytsia region", available at: http://dfrr.minregion.gov.ua (Accessed 10 Nov 2020).
6. Lupenko, Yu.O. Mesel'Veseliak, V.Ya. (2012), Stratehichni napriamy rozvytku sil's'koho hospodarstva Ukrainy na period do 2020 roku [Strategic directions of development of agriculture of Ukraine for the period till 2020], NNTs "IEA",Kyiv, Ukraine.
7.Nepochatenko O.O.(2009) Suchasnyi stan i per-spektyvy korotkostrokovoho bankivskoho kredytuvan-nia silskohospodarskykh pidpryiemstv [Current status and prospects of short-term bank lending to agricultural enterprises] Collection of scientific papers of Uman State Agrarian University / Ed. : AF Golovchuk (ed.) And others. - Vip. 70. -Part 2: Economy. - pp. 130135, Ukraine.
8. Official site of the State Statistics Service of Ukraine [Official site of the State Statistics Service of Ukraine] [Electronic resource]. - Access mode: http://minagro.gov.ua , Ukraine ,( acessed 28 august 2020).
9. Ofits iinyi sait Departamentu ahropromys-lovoho rozvytku, ekolohii ta pryrodnykh resursiv Vin-nytskoi oblasnoi derzhavnoi administratsii [Official site of the Department of Agroindustrial Development, Ecology and Natural Resources of Vinnytsia Regional State Administration]. [Electronic resource]. - Access mode: http://www.vin.gov.ua/ depapr / ahopromyslo-vyi-complex / 382-ekonomika-apk, , Ukraine. - ( accessed 28 august 2020)
10. N. Maslak,O. Maslak (2017) Banky ta APK Ukrainy: spivpratsia tryvaie! [Banks and AIC of Ukraine: cooperation continues!] // Proposal / -No. 5. -pp. 154-160. - Suggestion - The Main Journal of Agribusiness. Access Mode: https: //propozitsiya.com/en/banki-ta-apk-ukrayini-spivpracya-trivaie, Ukraine. - accessed 20 august 2020.
Hryshchuk N.
PhD in Economics, Vinnytsia NationalAgrarian University
PRINCIPLES AND CRITERIA FOR THE FORMATION OF STATE SUPPORT FOR
AGRICULTURAL PRODUCTION
Actuality. Agricultural enterprises have different strategic potential, different strategies and operate in an environment of varying complexity, external and internal are considered; controlled and uncontrolledfactors used to assess the level of competitiveness of agricultural enterprises.
It is determined that the assessment of competitiveness is an integral part of any enterprise, because only on the basis of such an assessment can be drawn conclusions about the level of competitiveness of the enterprise, as well as develop directions for its improvement. It was found that the methodology of competitiveness research is directly dependent on the globalization of goals. Most methods of assessing competitiveness are based on identifying factors that affect the competitiveness of the enterprise. It is noted that the assessment of the competitiveness of the enterprise should take into account the criteria for its implementation. It is also established that an effective way to reduce the cost of agricultural production is the use of alternative fuels, in particular, biodiesel and bio-ethanol, which can replace expensive traditional fuels. The directions of state support of agricultural enterprises,
