Questions of the actualization economic evaluation of lands

Abstract

The Law "On land evaluation" has approved three types of evaluation: soil rating, economic, monetary, which is divided into normative and expert. Each of them characterizes, according to certain indicators, the quality of the soil and the productivity of agricultural land, determines the value and has its purpose. We want to dwell on the economic evaluation of land, which allows us to assess it from the position of the main means of production in agriculture. The last of its indicators were approved in 1988 and it becomes obvious that they do not meet the current conditions of agriculture and are outdated. Under these conditions, the updating of economic land valuation data becomes relevant.

Analysis of recent researches and publications. In their scientific studies Dehtyarenko Yu., Dobryak D., Drapikovsky O., Zayats V., Mantsevich Yu.,Tretyak A., Martin A., Mykula O. and other scholars recognize the need to improve the methodological principles of economic evaluation of agricultural land in modern economic conditions.

The purpose of the study is to update the indicators of economic land evaluation in accordance with the results of agricultural enterprises.

Results of the researches and their discussion. A comparative assessment in absolute terms (UAH / ha) based on the results of the production of grain crops by agricultural enterprises in the Lviv region for 2015 and the relative values (points) based on the data of the economic appraisal of land in 1988, which makes it possible to detect differences in the economic fertility of the soil are given in Table 1.

1. 1.                Economic evaluation of arable land by the results of production of grain and leguminous crops by agricultural enterprises in Lviv region for 2015

Administrative-territorial area	Cost of gross output		Payback costs		Differential income
	UAH/ha	Pnts.	UAH/100 UAH	Pnts.	UAH/ha	Pnts.
Brody	21585,15	54	169,03	67	4345,15	41
Busk	14251,78	55	123,25	63	-1359,26	40
Horodok	10688,38	37	98,66	53	-3937,49	18
Drohobych	9916,54	48	118,07	62	-1421,68	34
Zhydachiv	13815,14	43	141,73	54	656,21	25
Zhovkva	9631,87	45	128,86	52	-458,78	26
Zolochiv	14322,09	56	127,52	66	-839,65	43
Kamianka-Buzka	22269,46	52	123,39	61	-2096,01	36
Mykolayiv	11007,56	43	105,13	59	-3127,50	29
Mostyska	10792,59	40	119,26	58	-1424,69	26
Peremyshlyany	15026,66	35	141,25	47	664,44	16
Pustomyty	12385,12	53	142,52	65	653,73	40
Radekhiv	20795,08	47	116,72	61	-3255,95	33
Sambir	4982,69	45	174,62	57	1130,46	29
Skole	5184,34	30	120,62	43	-617,82	12
Sokal	12073,94	54	133,60	63	-126,25	39
StaryySambir	6731,40	35	104,64	54	-1953,02	21
Stryi	14646,27	39	69,97	57	-13612,60	25
Turka	5100,77	31	134,78	46	-8,45	14
Yavoriv	6167,76	35	135,32	49	14,72	18
Lviv region	16604,95	47	125,35	60	-1278,57	32

On the basis of the analysis of residue distribution in the Statistica program, the points of economic land evaluation, which correspond to its actual indicators, which we obtained on the basis of statistical information on the results of production of grain and leguminous crops by agricultural enterprises in the Lviv region for 2015, were calculated (Table 2).

1. 2.                Results of the economic evaluation for the cultivation of grain and leguminous crops by agricultural enterprises in the Lviv region for 2015

Administrative-territorial area	Total economic evaluation of land, points
	Cost of gross output		Payback costs		Differential income
	1988	2015	1988	2015	1988	2015
Brody	54	53	67	58	41	31
Busk	55	46	63	57	40	28
Horodok	37	43	53	56	18	27
Drohobych	48	42	62	57	34	28
Zhydachiv	43	46	54	57	25	29
Zhovkva	45	42	52	57	26	29
Zolochiv	56	46	66	57	43	28
Kamianka-Buzka	52	54	61	57	36	28
Mykolayiv	43	43	59	56	29	27
Mostyska	40	43	58	57	26	28
Peremyshlyany	35	47	47	57	16	29
Pustomyty	53	44	65	57	40	29
Radekhiv	47	52	61	57	33	27
Sambir	45	37	57	58	29	29
Skole	30	37	43	57	12	29
Sokal	54	44	63	57	39	29
StaryySambir	35	39	54	56	21	28
Stryi	39	46	57	55	25	23
Turka	31	37	46	57	14	29
Yavoriv	35	38	49	57	18	29
Lviv region	47		60		32

Conclusions and perspectives. In order to update the data of the economic evaluation of land in modern economic conditions, we calculated the differential income, which depends on the yield, costs and prices for the sale of grain crops. As a result of the study, negative differential indices were obtained, which were compared with the 1988 economic appraisal marks and the official statistical data of agricultural production indicators. In order to analyze the data obtained, we create an economic-mathematical model in the form of a regression equation, which reflects the relationship between the points of the economic evaluation of land in 1988 and its actual indicators. However, there is no expected relationship between them. We propose new points for economic land evaluation that reflect the real results of grain and legume production by analyzing the remnants of the correlation-regression analysis.

Key words: economic evaluation of lands, differential income, cost of production, selling price, profitability level, correlation-regression analysis, analysis of residues.