Specifics of organic crop production and it's impact on accounting
DOI:
https://doi.org/10.31548/bioeconomy2020.04.015Abstract
In recent years, there has been a tendency for a rapid growth in organic crop production both in Ukraine and in the world. Due to the dynamic increase in organic production, crop production provides food security of the state, as well as becomes the template for creating new jobs in rural areas and remains a key budget-forming factor for the Ukraine’s gross domestic product’s growth. The purpose of the study is to analyze the state of organic crop production, disclose its specifics in order to effectively form accounting at agricultural enterprises in terms of the organic fertilizers’ reasonable cost breakdown.
The article systematizes information on the development trends in organic crop production, compares the state of organic crop production in Ukraine with the world’s major economies, and forecasts the prospects for the organic production development in Ukraine until 2030. It has been determined that organic crop production is a competitive industry and is gradually developing. It has been established that organic crop production has the following organizational and technological characteristics: the production process is associated with biotransformation; the production cycle lasts for a year; the main production tool is agricultural land with organic status. It has been proven that these organizational and technological characteristics of organic crop production impact on accounting at agricultural enterprises.
The study has analyzed the cost structure for organic crop production at agricultural enterprises in Kyiv region. It has been determined that the largest percentage in the crop production cost structure is occupied by the costs of fertilizers. It has been proven that this cost item needs to be breakdown when keeping records of costs for growing organic crop production in order to control them and obtain economic benefits for agricultural enterprises. The offered cost breakdown for organic fertilizers provides the information flows to control costs taking into account their worthiness, physical and chemical characteristics, analytical accounting, rational cost accounting and economic efficiency of organic crop production at agricultural enterprises.References
Agriculture of Ukraine for 2019: statistical collection. The official site of the State Statistics Service of Ukraine. Available at: http://www.ukrstat.gov.ua/druk/publicat/kat_u/2020/zb/09/zb_sg_Ukr_2019.pdf.
Artysh, V. I. (2017). Vyrobnytstvo ta realizatsiya organichnoyi produktsiyi v sviti [Production and sales of organic products in the world]. Ekonomika APK - Economy of the agroindustrial complex, 3, 82-86. Available at: http://nbuv.gov.ua/UJRN/E_apk_2017_3_14 (in Ukrainian).
Centilo, L. V. (2017). Orhanichni dobryva dlia suchasnykh system zemlerobstva [Organic fertilizers for modern farming systems] – monograph. Symphony Forte Publishing House, 260 (in Ukrainian).
Chudovska, V. A., Shkuratov, O. I., Kyporenko, V. V. (2016). Ekoloho-ekonomichnyj mekhanizm rozvytku orhanichnoho silskoho hospodarstva: teoriia i praktyka [Ecological and economic mechanism of organic agriculture development: theory and practice] – monograph. Kyiv : DIA, 332 (in Ukrainian).
Eurostat. The official site of European Statistics. Available at: https://ec.europa.eu/eurostat/databrowser/view/tag00098/default/table?lang=en.
Fedorov, M. M., Khodakivska, O. V., Korchynska, S. H. (2011). Rozvytok orhanichnoho vyrobnytstva [Development of organic production]. Kyiv : NNTs IAE, 146 (in Ukrainian).
National economic strategy 2030. Available at: https://nes2030.org.ua/?fbclid=IwAR2n7HwFWa2nptw7alD__If6j8neTGLRaMJOXyV1OQcmCf34NHsjAXiw9YM#rec246061582.
Number of farm animals for 2017–2020. The official site of the State Statistics Service of Ukraine. Available at: http://www.ukrstat.gov.ua/operativ/operativ2018/sg/ph/ph_u/ph2018_u.html.
Organic production in Ukraine: information and reference materials. The official site of the Ministry for Development of Economy, Trade and Agriculture of Ukraine. Available at: https://www.me.gov.ua/Documents/Detail?lang=uk-UA&id=ed6463ce-f338-4ef0-a8a8-e778d3d0ffd1&title=OrganichneVirobnitstvo VUkraini.
Sabluk, P. T., Mesel-Veselyak, V. Y., Malik, M. Y. (2008). Tsinoutvorennia ta normatyvni vytraty v silskomu hospodarstvi: (teoriia, metodolohiia, praktyka) [Pricing and regulatory costs in agriculture: theory, methodology, practice]. Vol. 1. Kyiv : NNTs IAE, 698 (in Ukrainian).
Tanchik, S. P, Manko, Yu. P. (2017). Efektyvnist system ekolohichnoho zemlerobstva v lisostepu Ukrainy [Efficiency of ecological farming systems in the forest-steppe of Ukraine]. Ahrobiolohiia -
Agrobiology, 2, 30–38. Available at: http://agrobiologiya.btsau.edu.ua/sites/default/files/visnyky/agrobiologiya/tanchik_2_2017.pdf (in Ukrainian).
The official site of OrganicInfo. Available at: https://organicinfo.ua/infographics/.
The official sites of the: Agricultural company “Kolos”. Available at: https://www.agrokolos.com.ua/; Agroholding “Myronivsky Hliboproduct”. Available at: https://mhp.com.ua/uk/home; PJSC “EthnoProduct”. Available at: http://www.ethnoproduct.com/; LLC “Astarta – Kyiv”. Available at: https://astartaholding.com/.
Use of fertilizers and pesticides for crop yields. The official site of the State Statistics Service of Ukraine. Available at: http://kyivobl.ukrstat.gov.ua/content/p.php3?c=1127&lang=1.
Downloads
Published
Issue
Section
License
Relationship between right holders and users shall be governed by the terms of the license Creative Commons Attribution – non-commercial – Distribution On Same Conditions 4.0 international (CC BY-NC-SA 4.0):https://creativecommons.org/licenses/by-nc-sa/4.0/deed.uk
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
