The Formation of Effective Usage of Land Resources in Accounting, Analysis and Management of Agricultural Enterprises in the Market Conditions
Abstract
The article is dedicated to the study of the need to intensify the state influences upon the efficiency of land resources usage. The technology of the rational land resources usage is advanced by way of reducing straw as organic fertilizer under direct contribution in the ground that provides spare facilities, raises the level to the efficiency of production, influences upon increasing of the fertility of the ground. Offences such as unauthorized seizure and misuse of land, removal of a fertile layer without permission, pollution of land, non-implementation of land reclamation cause significant damage to the state and owners of land, which leads to irreversible loss of land, quality and fertility. A methodical approach to assessing the improvement of information and analytical support for agricultural development is to create an effective system of formation, processing and transmission of analytical data of the accounting for the timely adoption of effective decisions at all levels of the agricultural sector. The result of this improved method of assessing include the issue of land conservation and rational use for the purpose of sustainable domestic land use. That is what caused the selection of research topics, defined goals, objectives and building its structure and trends.
References
[2] Bogira, M. 2008. Land use in market conditions: ecological and economic aspect. Monograph. Lviv National Agrarian University.
[3] Boklag, V. 2016. The state measure how to improve the use and protection of land planted by protective forest belt. Baltic Journal of Economic Studies. Available at: https://cyberleninka.ru/article/n/the-state-measures-how-to-improve-the-use-and-protection-of-land-planted-by-protective-forest-belt-1/viewer.
[4] Bordyuzha, A. 2014. Improvement of land information system of agricultural lands in Ukraine. Balanced Natural Resources Journal, 1. Available at: http://www.natureus.org.ua/repec/archive/1_2014/27.pdf.
[5] Bryk, G., Cic’ka, N., and Poverlyak, T. 2017. Theoretical and practical aspects of accounting agricultural land. Economic Processes Management: International Scientific E-Journal, 1.
[6] Casl, E., Becker, M., and Nelson, A. 1991. Effective farming. Monograph. Agropromizdat. Available at: http://lib.isert-ran.ru/activity/view?id=2748.
[7] Gutorov, O. 2002. Land resource potential and problems of its rational use. Monograph. Kharkiv National Agrarian University named by V.V. Dokuchaev.
[8] Kozlovskyi, S., Khadzhynov, I., Vlasenko, I., and Marynchak, L. 2017. Managing the sustainability of economic system as the basis of investment development in Ukraine. Investment Management and Financial Innovations. Available at: https://doi.org/10.21511/imfi.14(4).2017.06.
[9] Novakovsky, L., Tretyak, A.. and Dobryak, D. 2001. Land reform and land management in Ukraine. Monograph. Available at: https://scholar.google.com.ua/scholar?hl=ru&as_sdt=0,5&cluster=14715556 234579796651.
[10] Palomo, E., Elizondo, D., and Brunschwig, G. 2014. Land usage classification: A hierarchical neural network approach. The Journal of Agricultural Science, 152(5): 817-828. DOI:10.1017/S0021859613000737.
[11] Ruslan, F. 2018. Effective land management in Ukraine using accounting and analytical support. Problems and Perspectives in Management, 16. Available at: file:///C:/Users/Yarmila/Downloads/PPM_2018_02_ Brukhanskyi.pdf.
[12] Semenda, D. and Semenda, O. 2018. Assessment of ecological and economic efficiency of agricultural lands preservation. Environmental Economics, 9(1). Available at: https://doi.org/10.21511/ee.09(1).2018.04.
[13] Serova, E. 1999. Agrarian economy. Monograph. Available at: http://ecsocman.hse.ru/text/19151344/.
[14] Tkal, Y., Chub, Y., and Tkachenko, V. 2016. The Particularities of the Use of Information Systems in Accounting. Scientific Proceedings Economic Analysis, 24(2).
[15] Tkal, Y., and Chub, Y. 2017. The System of Management of the Intangible Assets in the Agricultural Enterprises. Journal of Advanced Research in Law and Economics, Volume VIII, Fall, 6(28): 1727 – 1739. DOI: 10.14505/Jarle.v8.6(28).44. Available at: https://journals.aserspublishing.eu/jarle/index.
[16] Tkal, Y., and Abraham, Y. 2019. Improving the Working Mobility System as a Method of Accounting Organization and Administrative Management of the Enterprise, Statistics, Accounting and Auditing, Almaty, 3(74).
[17] Voronovskaya, O. 2009. Ecological-economic analysis of the agricultural land use. Land management and cadaster. Collection of scientific works. Available at: https://www.mdpi.com/2073-445X/9/1/28/htm.
[18] Fedorov, M. 2014. Results and problems of reforming Ukrainian agriculture. Economics of agro-industrial complex. Available at: https://www.mdpi.com/2073-445X/9/1/28/htm.
[19] *** Agriculture of Sumy Area. Statistical Collection, 2018. Available at: http://sumy.ukrstat.gov.ua/.
[20] *** Organic World. Global organic farming statistics and news. The World of Organic Agriculture 2019. Available at: https://www.organic-world.net/yearbook/yearbook-2019/pdf.html.
The Copyright Transfer Form to ASERS Publishing (The Publisher)
This form refers to the manuscript, which an author(s) was accepted for publication and was signed by all the authors.
The undersigned Author(s) of the above-mentioned Paper here transfer any and all copyright-rights in and to The Paper to The Publisher. The Author(s) warrants that The Paper is based on their original work and that the undersigned has the power and authority to make and execute this assignment. It is the author's responsibility to obtain written permission to quote material that has been previously published in any form. The Publisher recognizes the retained rights noted below and grants to the above authors and employers for whom the work performed royalty-free permission to reuse their materials below. Authors may reuse all or portions of the above Paper in other works, excepting the publication of the paper in the same form. Authors may reproduce or authorize others to reproduce the above Paper for the Author's personal use or for internal company use, provided that the source and The Publisher copyright notice are mentioned, that the copies are not used in any way that implies The Publisher endorsement of a product or service of an employer, and that the copies are not offered for sale as such. Authors are permitted to grant third party requests for reprinting, republishing or other types of reuse. The Authors may make limited distribution of all or portions of the above Paper prior to publication if they inform The Publisher of the nature and extent of such limited distribution prior there to. Authors retain all proprietary rights in any process, procedure, or article of manufacture described in The Paper. This agreement becomes null and void if and only if the above paper is not accepted and published by The Publisher, or is with drawn by the author(s) before acceptance by the Publisher.