Labor resources as a part of export potential of agricultural enterprise

UDC 331.103.5

L. Hutsalenko,
T. Pisochenko,
S. Horbach

The elements of the export potential of the agricultural enterprise are particularly considered. One of the elements of the export potential of agricultural enterprises is labor potential. The components of the labor potential of society are the labor resources employed in the production of goods and services, households, training, military service, able-bodied pensioners and teens. Labor resources of the country are characterized by the potential mass of live labor that the state owns. Unlike labor potential, labor resources include those who are not only the bearer of labor, able to work, but also implements this ability in social production in accordance with current legislation within certain age limits.
Employment is one of the most important characteristics of labor potential use. The main problem of employment as a social and economic process is the formation of its rational structure, that is, first of all, rational proportions of employment, which would ensure the most effective development of all parts of the national economy in the optimal proportions for this stage of market transformations.
In addition we consider it is expedient to include social and cultural potential in formation of export potential. It is fair to assert that the socially-integrated society of such workers in a particular country creates its great human capital and affects competitiveness. In general, in our opinion, the development of export potential is the structural basis of the economic development model of agricultural enterprises.
Summarizing the results of the conducted researches allowed to distinguish two main directions of export potential development. For most enterprises of the agrarian sector of the economy during the period of fierce competition, foreign economic relations occupy a significant place in economic activity and are one of the significant impact factors on the structure and efficiency of development. Development of export potential is particular important as a supporting factor of the industry, the source of currency inflows and ensuring the country’s economic security.
Definition and characteristic of labor resources as a component of the export potential of an agricultural enterprise, is aimed at increasing export volumes in value terms and reducing its costs.

Key word: export operation, export activity, export potential, economic potential, labor potential, labor resources.

Labor resources as a part of export potential of agricultural enterprise.

Issue 2 (94), 2017

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.