Issue 2(83) Vol. 1. Part 1. 2015


3 M. Dubinina. The institutional aspects of the analysis of transformations in agriculture of Ukraine.
12 O. Novikov, A. Klyuchnyk. Еconomic potential of rural areas: theoretical aspects.
20  I. Honcharenko. Pricing policy and marketing strategies of agrarian enterprises
25 O. Kotikova. Indication of economic situation of the agricultural land use in Ukraine.
35 B. Pohrischuk, V. Melnyk. The competitive environment in Ukrainian grain farming.
43 L. Gutsalenko, U. Marchuk. Implementation of accounting control function as management of the current liabilities of enterprises.
49 N. Potryvaieva, T. Fedianina. Formation of accounting policy in the context of documenting the movement of stocks during seeding of spring crops.
59  G. Ryabenko. Study of factors affecting financial security of insurance market
65 O. Bakulina, T. Zinchuk. Directions of agrarian staff’s stimulation in countries – members of the EU and Ukraine.
75 O. Bilichenko. Ways to maximize the profits of enterprises.
85 S. Syrtzeva. Methodical approaches to the formation of analytical and accounting support of agrarian enterprises’ management system.
94 G. Pohrischuk. Аgroecological development: related problems of rational nature usage and economy.
102 O. Lazareva. Social, economic and environmental progress trends  and valuation of agrarian lands’ utilization level.
108 E. Pavluyk. The experience of forming of consolidated pension systems in Eastern European countries.
118 S. Horbach. Theoretic aspects of human resources’ aspects.
126 S. Tymofiyiv. Improvement of the Institutional Environment as the Precondition of the Agrarian Enterprises Transaction Costs Management.

Редакція випуску 2 (83), 2015

Головний редактор:
В.С. Шебанін, доктор технічних наук, професор, член-кореспондент НААН України

Заступники головного редактора:
І.І. Червен, доктор економічних наук, професор
К.М. Думенко, доктор технічних наук, доцент
В.П. Клочан, кандидат економічних наук, доцент
М.І. Гиль, доктор сільськогосподарських наук, професор
В.В. Гамаюнова, доктор сільськогосподарських наук, професор

Вiдповiдальний секретар:
Н.В. Потриваєва, доктор економічних наук, доцент

Члени редакційної колегії:
Економічні науки:
О.В. Шебаніна, доктор економічних наук, професор
Н.М. Сіренко, доктор економічних наук, професор
О.І. Котикова, доктор економічних наук, професор
Джулія Олбрайт, PhD, професор (США)
І.В. Гончаренко, доктор економічних наук, професор
О.М. Вишневська, доктор економічних наук, доцент
А.В. Ключник, доктор економічних наук, доцент
О.Є. Новіков, доктор економічних наук, доцент
О.В. Скрипнюк, доктор юридичних наук, професор
О.Д. Гудзинський, доктор економічних наук, професор
О.Ю. Єрмаков, доктор економічних наук, професор
В.І. Топіха, доктор економічних наук, професор
В.М. Яценко, доктор економічних наук, професор
М.П. Сахацький, доктор економічних наук, професор
Р. Шаундерер, (Німеччина)

Технічні науки:
Б.І. Бутаков, доктор технічних наук, професор
К.В. Дубовенко, доктор технічних наук, професор
В.І. Гавриш, доктор екномічних наук, професор
В.Д. Будак, доктор технічних наук, професор
С.I. Пастушенко, доктор технічних наук, професор
А.А. Ставинський, доктор технічних наук, професор
А.С. Добишев, д.т.н., проф. (Республіка Білорусь)

Сільськогосподарські науки:
В.С. Топіха, доктор сільськогосподарських наук, професор
Т.В. Підпала, доктор сільськогосподарських наук, професор
Л.С. Патрєва, доктор сільськогосподарських наук, професор
В.П. Рибалко, доктор сільськогосподарських наук, професор, академік НААН України
І.Ю. Горбатенко, доктор біологічних наук, професор
І.М. Рожков, доктор біологічних наук, професор
І.П. Шейко, доктор сільськогосподарських наук, професор, академік НАН Республіки Білорусь (Республіка Білорусь)
С.Г. Чорний, доктор сільськогосподарських наук, професор
М.О. Самойленко, доктор сільськогосподарських наук, професор
Л.К. Антипова, доктор сільськогосподарських наук, доцент
В.І. Січкар, доктор біологічних наук, професор
А.О. Лимар, доктор сільськогосподарських наук, професор
В.Я. Щербаков, доктор сільськогосподарських наук, професор
Г.П. Морару, д.с.-г.н. (Молдова)

The institutional aspects of the analysis of transformations in agriculture of Ukraine


M.Dubinina,Doctor of Economic Sciences
Mykolaiv National Agrarian University

Institutional character of systematic problems, directions and ways for realization of agrarian reforms in Ukraine were determined as a social process of institutional development based on the ideology of forming and deepening of market relations. The necessity of institutional investigations of transformations in the agrarian sector of Ukrainian economy was substantiated. The institutional essence of the crisis in the agrarian sector of economy was analyzed. Various factors that may potentially lead to the changes in the institutional structure were
generalized. Main problems for applied institutional analysis were identified. The aggregate of features characterizing the institutes of the agrarian sector was formulated. For agricultural enterprises the authors have identified an approach implying that the institutional analysis should be performed in relation to the enterprise subsystems on the process characteristic. The methodological and methodical bases of institutional analysis for efficiency evaluation and modeling of socio economic process in agriculture are presented.

Key words
institutional, process of institutional development, agrarian sector of Ukrainian economy, process characteristic. (more…)

Еconomic potential of rural areas: theoretical aspects

UNC 332.1:338.439(477)

O.Novikov, Doctor of Economic sciences, Professor
A.Klyuchnyk, Doctor of Economic Sciences, Professor
Mykolayiv National Agrarian University

Summing up the scientific opinions on the essence of the researched term, we believe that economic potential is a combination of natural conditions and resources, opportunities, reserves, values ​​and competencies which can be used to achieve certain goals. In the borders of research it was established that fact in the scientific literature the concept of economic potential of rural areas has been considered. We believe that this concept can be seen in three aspects. At first, it is the resources that characterize the area, in order to meet social needs of people; At second, it is the ability of certain rural areas (as a system) to ensure its continuous operation, or the ability of business entities (taking into account climatic and cultural features, using available resources and opportunities in rural areas) to ensure long-term operation and achieve strategic goals. Thirdly, it is the possibility of expanding economic activity in the area and improving its accomplishment by using existing (or involving) recourses. We proposed the model of the structure and relationship of rural areas’ economic potential and their components

Keywords: economic potential, rural areas, the economic potential of rural areas, components of rural areas’ economic potential.


Рricing policy and marketing strategies of agrarian enterprises

UDK 338.53:005.21:631.145

I. Honcharenko, Doctor of Economic Sciences
Mykolayiv National Agrarian University

The paper deals with price and marketing pricing strategies of agrarian enterprises in Ukraine. The aim of this paper is to determine the conditions of pricing policy of the firms within competitive markets of various types and justification of the price policy measures for agrarian producers considering patterns of supply and demand for products in
different areas of competitive conditions.

Key words
price, pricing strategies, marketing, agrarian enterprises (more…)

Indication of economic situation of the agricultural land use in Ukraine

UNC 330.3

O. Kotikova, Doctor of Economics, professor
Mykolayiv State Agrarian University

In the present conditions, it is not possible to solve problems, which were formed in the field of land use, without shifting to a model of sustainable development. The period of research covers data for 1985-2013. The results of research concluded that the agricultural land use in Ukraine is not adequate to sustainable development.

Indication, model, land use, sustainable development, economic status.

The competitive environment in Ukrainian grain farming

UNC 633.1:338.22

B. Pohrischuk, V. Melnyk.

The need to implement factors of creation a competitive environment through economic mechanism of regulation of intra competition is of huge importance. This will enable producers to carry out rapid introduction of innovative developments and other scientific and technological progress that will increase productivity at work and higher wage bill, streamline organizational forms of production, increase production of high quality products.
In the article the organizational and economic factors of shaping the competitive environment in the grain sector of Ukraine are grounded; suggestions to improve the economic activity of the grain market towards a competitive environment are made.
The theoretical and methodological basis of the study is the dialectical method of knowledge and systematic approach, regulations, scientific works of local and foreign scientists.
The competitive environment is proposed to examine how institutional conditions coordination activities of markets, the mechanism of the formation and operation of which is based on creating and modifying certain institutions.
We consider modern organizational and economic characteristics of grain production and its competitiveness can be defined by the basic of implementing cluster-competitive and innovative model of production.
The need for state regulation of grain food sub-program on a targeted basis taking into account both the interests of the state and other program participants is proved.
It was determined that a competitive environment is necessary to be carried out by comprehensive measures on management, production, and marketing levels. The task of management is to ensure optimal grain production and its cost; production level for providing grain quality standards which are maintained and requirements for customers; the study of the market, providing sales at reasonable prices.

competitive environment, competitive grain farming, economic activity (more…)

Реалізація контрольної функції обліку в управлінні поточними зобовязаннями підприємств

UNC: 657.6:658.15

L. Gutsalenko, U. Marchuk,

Ukraine’s economy transition to market conditions of managing encourages domestic companies to an objective assessment of the financial condition, solvency and reliability of its partners that it is possible to carry out due to the control functions of accounting, performed as the part of external control bodies and enterprise own, through internal control.
Aim of this article is the study of the details of the accounting control functions through the system of internal controls that provides management current liabilities of economic agents and affects the financial results of their activities. Accounting is the information base upon which prepare the various possible types of reporting. Internal control and accounting considered as a management function and equated of their different functions – control, although these features in your control aspects and determine one another and methodically and methodologically related.
Therefore, implementation of control functions in the accounting system actualizes the study of the control system according the modern requirements management entrepreneurship. The main components of the internal control process organization of current liabilities (sources, objects and methods) that contribute to the effectiveness of the control function of accounting in managing the economic entity are determined.
The development of society and influence of on enterprise activity external and internal factors urge to significant changes in the development of accounting and management functions. Outlined that under the conditions of market relations and the impact of the crisis control function of accounting that provides management of current liabilities has a direct impact on the performance of businesses and the development of society as a whole.

accounting, control functions, management, current liabilities, internal control, methodology.

Formation of accounting policy in the context of documenting the movement of stocks during seeding of spring crops

UNC 657.44:631.53.04:633.1

N.V. Potryvaieva.The peculiarities of accounting and taxation of preparatory spring field works.

The features of accounting and taxation of certain types of spring field preparatory works for profit tax payers; VAT (except agrarian enterprises within the meaning of Art. 209 of the Tax Code of Ukraine) and for single tax payers are described in the article.

spring field work, accounting, taxation, profit tax, value added tax, single tax. (more…)

Study of factors affecting financial security of insurance market

UDC 368.339.13: 658

G. Ryabenko,Candidate of Economic Sciences, Associate Professor
Mykolayiv National Agrarian University

The article analyzes the main threats to the financial security of the insurance market. Particular attention is focused on the classification of factors influencing the financial and economic security of the insurance market. The factors that negatively and positively affect the state of the financial security of the insurance market are underlined.

insurance market, economic security, financial security, threats to financial security, financial security insurance market, the financial security of the insurer. (more…)

Directions of agrarian staff’s stimulation in countries – members of the EU and Ukraine

UNC 331.101.3

O.Bakulina, T.Zynchuk.

The integration prospect of Ukraine into European space includes the application of techniques, mechanisms, factors which assist the formation of socially-oriented system of agricultural development. The aim of the given article is to analyze the directions of the staff state stimulation in agricultural enterprises of EU member-countries and Ukraine.
The development of integration processes of the European level is the present day peculiarity of progressive shift and opportunities for agricultural regeneration. An extremely important step is the adaptation of Ukrainian agrarian sector to the European standards and to the EU common agricultural policy.
The state support experience, the stimulation of farms’ staff interests and needs, and the concern in farm management efficiency are very important for EU integration prospect of agrarian sector. Consequently, EU state regulation functions include technical progress management in agriculture through the system of scientific or educational institutions, professional training system, qualification advance, consultative assistance to farmers, technical and commercial service on the basis of government procurement, state wholesale market and credit.
Agrarian state support is the main condition for the development of agricultural production and rural areas; it is an important incentive for population to be involved in agriculture.
State agrarian financing of Ukraine covers programs and measures that assist agricultural development, preferred tax treatment, interest rate part-compensation for the use of commercial credits and has motivating effect on market participants. One of the state stimulation factors of agricultural development and staff motivation is state subsidy for agricultural producers. State support for agrarian sector covers almost 75 % of agricultural output sold at the domestic market of EU member-countries. State regulation of agricultural lands and the development of long-term lease have a significant effect on rural labor resources and staff stimulation of market participants in EU. Thus, 90 % of lease agreements in EU member-countries can be concluded for a period of 9-10 years or more. The system of agrarian mortgage and of credit guarantee development based on the operation of specialized institutions for farm crediting, cooperative and land banks and other financial institutions has a significant stimulating effect on farm staff in EU. It is necessary to note that the spheres of health care, education, culture and services help to create favorable conditions for the formation and reproduction of rural population and labour potential. Government should create jobs, provide job security in the process of enterprise privatization and restructuring, support entrepreneurship and self-employment, increase labour market flexibility, train and retrain workers who are not able to operate modern equipment. Conclusion. The main direction of the staff state stimulation in agricultural enterprises of EU member-countries and Ukraine has been considered in our research. They include business initiative support for rural population; subsidies and grants for agricultural producers; the development of long-term lease, land mortgage, credit securing’ financial support subject to basing conditions’ investments to human capital.

government stimulation, government support, farm staff, staff’s motivation, state support of agricultural sector. (more…)