Suchergebnisse

Від ефективного стану функціонування сільськогосподарської галузі країни залежить продуктова забезпеченість та незалежність держави на зовнішньому ринку продуктів харчування. Саме тому, в статті проаналізовано сучасний стан сільськогосподарської галузі в Україні Досліджено динаміку зміни структури сільськогосподарських угідь. Розглянуто зміну кількості суб'єктів господарювання у зайнятих у сільському господарстві. Також, проаналізовано найбільші агрохолдинги України за земельним банком та фінансовими результатами їх діяльності. Також, досліджено фінансові результати всередині сільськогосподарської галузі загалом. В статті проаналізовано експорт та імпорт сільськогосподарської продукції підприємств та виведено експортно-імпортне сальдо країни по видах продукції. За результатами дослідження визначено основні проблеми розвитку сільськогосподарської галузі України, зокрема: неефективне використання земельних ресурсів, переважно сировинний характер експорту сільськогосподарської продукції, низький рівень впроваджень досягнень науково-технічного процесу тощо. Запропоновано шляхи вирішення окреслених проблем та визначено перспективи розвитку сільськогосподарської галузі через розширення ринків збуту. ; The effective state of functioning of the agricultural sector of the country depends on the product security and independence of the state in the external food market. That is why, the main purpose of the research is to evaluate the functioning of the agricultural industry, as a whole, and enterprises, in particular, and outline problems and prospects for the future development. The article analyzes the current state of the agricultural sector in Ukraine. The dynamics of changes in the structure of agricultural lands were investigated and it was determined that about 78% of the area of all agricultural land was arable. Changes in the number of economic entities in agricultural employment are considered, in particular, there is an increase in the number of small business entities. The largest agricultural enterprises and the financial results of their activity were also analyzed, and it was revealed that the largest 14 agricultural enterprises accumulate almost 8% of agricultural land. The financial results within the agricultural sector as a whole were also investigated and a positive financial result was noted. The article analyzes the export and import of agricultural products of enterprises and the export-import balance of the country by types of products. It was researched that the country exports the most agricultural products such as cereals and seeds and fruits of oilseeds. According to the results of the research, the main problems of development of the agricultural sector of Ukraine were identified, in particular: inefficient use of land resources, mainly raw material nature of agricultural products export, low level of implementation of scientific and technological process achievements, etc. The ways of solving the outlined problems are proposed through attraction of investments in the development of certain branches of agriculture, modernization of production facilities, approximation of the legislation of Ukraine to international standards, increase of introduction of organic fertilizers. The prospects of development of the agricultural branch through expansion of markets in the MENA region was determined.

Aim. The article aims to analyze the state of plantings and improvement of the green zone where Popudrenko Park is located, in comparison with other parks created in similar conditions in protective green areas near roads and metro lines. Methods. Green spaces along Brovarsky Avenue and the Metro line "Darnytsia" – "Chernihiv" – "Lisova" were studied. Green spaces and landscaping of Popudrenko Park were analysed separately. The range, parameters, and condition of trees and shrubs had been determined. Results. Studies had shown that there were only 39 pine trees left in the Malyshko park, which is also part of the protective green zone of Kyiv. In Popudrenko Park, 70 taxa of woody plants were identified, including only 7 taxa of the hairpin and 63 taxa of deciduous trees and shrubs with a predominance of sick fast-growing and short-lived plantings of foreign origin. The modern area of the park is much smaller than on paper, as it was reduced due to the construction of a new entrance to the "Darnytsia" metro station and partially transferred to the markets near the old and new Metro entrances. Besides, the park's area continues to shrink due to clothing tents from Europe, which blocked access to the park. Some of the tents are already set up around the trees. The park has outdated landscaping that requires reconstruction of the road network and sites, restoration of drinking water pumps, registration of entrances from the "Darnytsia" and "Chernihiv" metro stations, improvement of the species composition of plantings, treatment and removal of fruit trees. Conclusions. Popudrenko Park was created based on the remains of a pine forest. Century-old pines growing in the park are part of the protective green zones, so they must be protected by the current legislation, the current state tax service and sanitary protection standards of Ukraine. Also, they are included in the parks created in the protection zone and secondary have another degree of protection – the status of the park's vegetation. Although the territory of the park became part of the nature reserve fund of Ukraine, received the status of a monument of landscape art of urban significance. It is not protected correctly: part of the park's territory is used by the owners of stalls and open markets. Therefore, it is necessary to add one more indicator to the existing protection indicators: the inclusion of age-related pines in the current registers of protection of age-related trees as natural botanical monuments of Ukraine. The basis of the park should be pine forests, as it was 100 and 50 years ago, as it remained on the territories of other parks and squares along Brovary highway and the Metro line "Darnytsia"–"Chernihiv"–"Lisova". Therefore, one should plant young pine trees, as was done in Kioto Park and Malyshko Park.

Aim. The article aims to analyze the state of plantings and improvement of the green zone where Popudrenko Park is located, in comparison with other parks created in similar conditions in protective green areas near roads and metro lines. Methods. Green spaces along Brovarsky Avenue and the Metro line "Darnytsia" – "Chernihiv" – "Lisova" were studied. Green spaces and landscaping of Popudrenko Park were analysed separately. The range, parameters, and condition of trees and shrubs had been determined. Results. Studies had shown that there were only 39 pine trees left in the Malyshko park, which is also part of the protective green zone of Kyiv. In Popudrenko Park, 70 taxa of woody plants were identified, including only 7 taxa of the hairpin and 63 taxa of deciduous trees and shrubs with a predominance of sick fast-growing and short-lived plantings of foreign origin. The modern area of the park is much smaller than on paper, as it was reduced due to the construction of a new entrance to the "Darnytsia" metro station and partially transferred to the markets near the old and new Metro entrances. Besides, the park's area continues to shrink due to clothing tents from Europe, which blocked access to the park. Some of the tents are already set up around the trees. The park has outdated landscaping that requires reconstruction of the road network and sites, restoration of drinking water pumps, registration of entrances from the "Darnytsia" and "Chernihiv" metro stations, improvement of the species composition of plantings, treatment and removal of fruit trees. Conclusions. Popudrenko Park was created based on the remains of a pine forest. Century-old pines growing in the park are part of the protective green zones, so they must be protected by the current legislation, the current state tax service and sanitary protection standards of Ukraine. Also, they are included in the parks created in the protection zone and secondary have another degree of protection – the status of the park's vegetation. Although the territory of the park became part of the nature reserve fund of Ukraine, received the status of a monument of landscape art of urban significance. It is not protected correctly: part of the park's territory is used by the owners of stalls and open markets. Therefore, it is necessary to add one more indicator to the existing protection indicators: the inclusion of age-related pines in the current registers of protection of age-related trees as natural botanical monuments of Ukraine. The basis of the park should be pine forests, as it was 100 and 50 years ago, as it remained on the territories of other parks and squares along Brovary highway and the Metro line "Darnytsia"–"Chernihiv"–"Lisova". Therefore, one should plant young pine trees, as was done in Kioto Park and Malyshko Park.

У статті виокремлено групи витрат на забезпечення якості продукції з урахуванням «концепції всезагального управління якістю», а також стадій планування виробництва, підготовчих технологічних операцій, біологічних перетворень багаторічних насаджень, збирання та зберігання плодів і ягід. Визначено об'єкти обліку витрат на забезпечення якості та розроблено систему аналітичних субрахунків. Запропоновано внесення змін до наказів про облікову політику підприємств галузі садівництва. ; В статье выделены группы расходов на обеспечение качества продукции с учетом существующей "концепции всеобщего управления качеством", а также стадии планирования производства, подготовительных технологических операций к выращиванию биологических активов, биологических превращений многолетних насаждений, сбора и хранения плодов и ягод. Определены объекты учета расходов на обеспечение качества и разработана система аналитических субсчетов. Предложено внесение изменений в приказы об учетной политике предприятий отрасли садоводства. ; Negative influence of humanity on an environment, a high competition and openness of world markets for realization of fruits and berries require to carry out the production of high-quality goods that answers international standards and at the same time takes into account the consumer's requirements. As a result, the creation of the quality management system at the gardening enterprises is importance and necessity. At the same time, quality cost accounting is the informative base for this system. The main aim of the article is the study of problem moments of the quality cost accounting of gardening products. The classification of quality cost accounting taking into account «total quality management conception», which worked out by Edwards Deming, and features of biological assets growing. The two groups of quality costs of gardening products are suggested and a list over for each group is brought beginning from the stage of production planning to garden product storage. The objects and methods of quality cost accounting are certain. For example, the costs that are caused to the improvement of gardening product quality and control of their indexes, subject to condition their considerable absolute sizes, to take on соsts of other operate activity by parts. That other quality are expedient to represent in composition the future period costs, with their next writing covered on costs of other operating activity at the end of every report period with the aim of avoidance market competitiveness and profitable activity. The system of sub-accounts of analytical accounting is worked out. The division «Quality costs of gardening products» that is expedient for application in practical activity of the investigated enterprises is suggested to add in the order about registration politics. By the results of research, the detailed and reasonable conclusions are done. At the further research stages of quality cost problems in gardening it is necessary to point at development of the new administrative accounting reports and perfection of the financial reporting with the aim of acceptance of reasonable and effective administrative decisions. Also, we must pay attention and develop the methodical recommendations in relation to internal control of quality costs.

У статті виокремлено групи витрат на забезпечення якості продукції з урахуванням «концепції всезагального управління якістю», а також стадій планування виробництва, підготовчих технологічних операцій, біологічних перетворень багаторічних насаджень, збирання та зберігання плодів і ягід. Визначено об'єкти обліку витрат на забезпечення якості та розроблено систему аналітичних субрахунків. Запропоновано внесення змін до наказів про облікову політику підприємств галузі садівництва. ; В статье выделены группы расходов на обеспечение качества продукции с учетом существующей "концепции всеобщего управления качеством", а также стадии планирования производства, подготовительных технологических операций к выращиванию биологических активов, биологических превращений многолетних насаждений, сбора и хранения плодов и ягод. Определены объекты учета расходов на обеспечение качества и разработана система аналитических субсчетов. Предложено внесение изменений в приказы об учетной политике предприятий отрасли садоводства. ; Negative influence of humanity on an environment, a high competition and openness of world markets for realization of fruits and berries require to carry out the production of high-quality goods that answers international standards and at the same time takes into account the consumer's requirements. As a result, the creation of the quality management system at the gardening enterprises is importance and necessity. At the same time, quality cost accounting is the informative base for this system. The main aim of the article is the study of problem moments of the quality cost accounting of gardening products. The classification of quality cost accounting taking into account «total quality management conception», which worked out by Edwards Deming, and features of biological assets growing. The two groups of quality costs of gardening products are suggested and a list over for each group is brought beginning from the stage of production planning to garden product storage. The objects and methods of quality cost accounting are certain. For example, the costs that are caused to the improvement of gardening product quality and control of their indexes, subject to condition their considerable absolute sizes, to take on соsts of other operate activity by parts. That other quality are expedient to represent in composition the future period costs, with their next writing covered on costs of other operating activity at the end of every report period with the aim of avoidance market competitiveness and profitable activity. The system of sub-accounts of analytical accounting is worked out. The division «Quality costs of gardening products» that is expedient for application in practical activity of the investigated enterprises is suggested to add in the order about registration politics. By the results of research, the detailed and reasonable conclusions are done. At the further research stages of quality cost problems in gardening it is necessary to point at development of the new administrative accounting reports and perfection of the financial reporting with the aim of acceptance of reasonable and effective administrative decisions. Also, we must pay attention and develop the methodical recommendations in relation to internal control of quality costs.

The article defines the term«infrastructure of wholesale markets for agricultural products»in line with the current legal framework. The development of the market infrastructure was carried out on the basis of the wholesale market of agricultural products«Shelen»in the city of Rivne, Rivne region, through which the network of international transport arteries passes. The main requirements for the market infrastructure as a business entity that are related to environmental efficiency, food safety and environmental protection are given. These are waste management requirements, standards for water discharge. The design capacity of the wholesale market includes a commodity flow of around 1280 t/ day. About 75–80% of this volume will be attributed to the local market, and 20–25%–to the transit flow to other regions. There will be 200–300 wholesalers on the market daily, and the number of buyers will comprise 1000–1500 people. The main structural elements (objects) of the market are: 1. Entrance gates with four inlets / outlets with cash registers, a system for video recording and monitoring and other necessary equipment. Entry gates is also a powerful marketing tool. 2. The administrative building. 50% of its area is intended for leasing for service firms providing their services on the market, among which should be a bank, currency exchange office, a commodity exchange and others. The remaining 50% is allocated to internal use by the wholesale market administration. 3. Commodity pavilion of flowers, which provides a block for the sale of live cut flowers with conditioned air (3–5 Celsius degree) and artificial lighting and a block for artificial flowers and accessories for gardening and floriculture with a natural light. This pavilion is the largest in area due to its highest return on investment potential and further growth and will occupy 2.5h. There will be located pavilions of meat and fish (as one pavilion), trading hall for vegetables and fruits. A requirement for trade pavilions, especially for meat and fish, is the conformity of equipment and the availability of sanitary and veterinary controls in accordance with the requirements of the European Union. 4. Important elements are the construction of engineering infrastructure, which includes rain water drain of 150m length; wastewater network; transformer substation; water supply and gas supply system. Drains will be equipped with electric heating to avoid water freezing in a winter. 5. Areas for the sale of goods from trucks, parking lots, roads. It is expected that the payback period will not be the construction of the market for eight years. ; В статті подається визначення терміну «інфраструктури оптових ринків сільськогосподарської продукції».Розробка інфраструктури оптового ринку проводиться на прикладі оптового ринкусільськогосподарської продукції «Шелен» у місті Рівне, Рівненьської області,яка розташована на перетині важливих міжнародних транспортних коридорів.Наводяться основні вимоги до інфраструктури ринку з погляду економічної ефективності і збереження навколишнього середовища з врахуваннямвимог щодо поводження з відходами,охорони атмосферного повітря і водовикористання. Основними об'єктами інфраструктури ринку є в'їзні ворота, адміністративний корпус, інженерна інфраструктура, торгові павільйони ( квітковий, овоче-фруктовий, м'яса та риби, а також площадки для продажу з машин), паркінги, дороги. Подана характеристика цих елементів.

Climate change has caused rapid soil dehydration in Ukraine; therefore sustainable agriculture will only be possible applying throughout irrigation or water regulation. Meanwhile, the use of the irrigation and drainage systems potential remains extremely unsatisfactory. In 2019, 532,000 ha were actually irrigated, and water regulation was performed on less than 300,000 ha. The purpose of the research. To analyze the existing state and substantiate the areas of the irrigation and drainage sector development to ensure the sustainable agriculture in the face of a changing climate. Materials and methods of the research. In the work, a set of methods was used: analytical, expert evaluations, surveys, comparisons and analogues, experimental. Observation data from the state meteorological stations network were used to evaluate hydrothermal conditions and the data from the network of hydrological posts of Ukrhydrometcentre were used to evaluate the river condition. To assess the technical condition of the engineering infrastructure, methodological approaches were used in accordance with the requirements of the international and European standards and the normative documents currently in force in Ukraine. To identify the possible ways and mechanisms to restore the irrigation and drainage systems potential, the reasons of the existing state were analyzed and it was determined that the uncompleted land and economic reforms, imperfections in the existing legislation and state support mechanisms, especially in the sector management, caused the long-year underfunding of irrigation and drainage facilities operation and restoration and resulted in the crisis situation in the sector. Conclusions. Based on the study of the world experience and the carried out research, it was established that the restoration and development of irrigation and drainage in Ukraine are possible only along with the implementation of a legal and institutional reform to introduce decentralization, improvement of the existing legislation, modernization of irrigation and drainage systems through the development and implementation of investment projects for restoration and development of irrigation and drainage systems, creation of attractive investment environments, development and introduction of a financing mechanism to cover management, operation and maintenance costs based on a new tariff formation system, introduction of the scientific support and staffing system for the land reclamation sector. The basis for the deployment of irrigation and drainage restoration should be the "Irrigation and Drainage Strategy in Ukraine until 2030", and the appropriate plan of measures, formed on the basis of fundamentally new institutional, scientific, technical and technological, economic, organizational, social and environmental approaches, should become a tool for achieving the goals of the "Strategy .". Successful implementation of the goals of irrigation and drainage restoration in Ukraine will create the conditions to sustainable and profitable agricultural production in the face of climate change, to restore irrigation on the area of about 1,0 to 1,2 mln. ha and drainage on the area of 1,0 mln. ha and to additionally get up to 10 mln. tons of grain, 8-10 mln. tons of fruit, berries and vegetables annually. ; В роботі наведено результати аналізу сучасного стану, встановлені основні проблеми та напрями розвитку зрошення та дренажу в Україні в умовах змін клімату. Виконаний комплексний аналіз даних метеоспостережень засвідчив, що темпи зростання середньорічної температури повітря в Україні за останні 10 років перевищують 0,6оС, за практично незмінної кількості опадів, і якщо ці темпи збережуться, то у 2050 р. площа ріллі з дефіцитом кліматичного водного балансу 150 мм і більше зросте порівняно з 2016 р. на 3,7 млн.га і досягне 21,78 млн.га, а у 2100 р. – 26 млн. га ріллі. Кліматичні зміни зумовили розвиток процесу прогресуючого зневоднення грунтів, внаслідок чого стале землеробство на всій території України буде можливим лише за умови зрошення або водорегулювання. Водночас існуючий стан використання потенціалу зрошувальних та дренажних систем є вкрай незадовільним. У 2019 р. фактично поливалось 532 тис.га, а двобічне водорегулювання здійснювалось на площі менше 300 тис.га. Для пошуку шляхів та механізмів відновлення потенціалу зрошувальних та дренажних систем виконано аналіз причин існуючого стану та встановлено, що кризова ситуація в галузі сформувалась унаслідок багаторічного недофінансування робіт з експлуатації та відновлення, через незавершеність реформування земельних та економічних відносин, недосконалість існуючого законодавства та механізмів державної підтримки, особливо моделі управління галуззю. За результатами досліджень розроблено наукові засади відновлення зрошення і дренажу в умовах змін клімату, що передбачають проведення правових та інституційних реформ на засадах децентралізованого управління із залученням водокористувачів, удосконалення існуючого законодавства,модернізацію зрошувальних та дренажних систем, створення сприятливих умов для залучення інвестицій, впровадження механізму фінансування витрат на управління, обслуговування та експлуатацію на основі нової системи утворення тарифів, впровадження системи наукового та кадрового забезпечення меліоративної галузі.