INFORMATION SUPPORT AND DEVELOPMENT OF ORGANIC PRODUCTION

##plugins.themes.bootstrap3.article.main##

##plugins.themes.bootstrap3.article.sidebar##

  Iryna Zamula

  Dmytro Liudvenko

Abstract

The purpose of the paper is to justify the organizational and methodological provisions and to develop practical proposals for improving the information support of organic production delineating ways to advance the accounting system. To achieve this goal, we were focused on the next tasks: determination of the essence of the state and directions of development of organic production, research of legislative requirements for accounting of organic production and improvement of its accounting information support. Methodology. During the research, the following general and specific scientific methods were used: theoretical generalization, analogy, statistical observation, analysis, synthesis, scientific abstraction, critical analysis of accounting issues. Results. In the paper, the following issues were investigated: the place of Ukraine in the organic products market, the main advantages and disadvantages of organic products, ways to improve the information support for the development of organic products. It is proved that the establishment of organic agricultural production in Ukraine requires the development of its accounting support. According to the emergence of such support, it is possible to expect the development of this segment of the agricultural sector. Practical implications. In this paper, the accounting of organic production is improved considering the necessity of coordination of economic, social, and ecological activities of agricultural enterprises by making documentation of business operations related to organic production, confirming the need for internal control of organic production costs to improve their management efficiency, establishing a work plan of accounts regarding the formation of separate analytical accounts for the process of receipt of biological assets, producing organic products and selling them, as well as creating separate analytical accounts to determine the financial result (based on the proposed analytical calculations, the process of creating production costs and determining revenues can be simplified; if cross-production is carried out at an enterprise, then this technique will help to determine the benefits of organic production over conventional production easily), developing a system of financial and statistical reporting indicators for organic enterprises. Value / originality. The improvement of accounting and internal control system can provide the information with the required level of detail to meet the needs of interested users and to make such management decisions that will help to preserve natural resources and reduce the negative impact of enterprise activity on the environmental situation in Ukraine.

How to Cite

Zamula, I., & Liudvenko, D. (2020). INFORMATION SUPPORT AND DEVELOPMENT OF ORGANIC PRODUCTION. Green, Blue and Digital Economy Journal, 1(2), 1-7. https://doi.org/10.30525/2661-5169/2020-2-1
Article views: 51 | PDF Downloads: 44

##plugins.themes.bootstrap3.article.details##

Keywords

organic production, accounting, agriculture, sustainable development

References

Nizova, L. Yu., & Zolotareva N.S. Organizational and technological features of organic production of plant production and their influence on construction. Available at: http://www.economy.nayka.com.ua/?op=1&z=7358

Official website of the State Statistics Service. Available at: http://www.ukrstat.gov.ua/

Organic agriculture: new market opportunities and challenges for grain producers in Ukraine. Project “Grain Quality and Agricultural Credit System in Ukraine – Phase II”. Kyiv. 2008.

Podolianchuk, O. A. The essence and basics of accounting for organic products. Available at: http://www.agrosvit.info/?op=1&z=2937&i=6

Pyndus, V. V., & Horban, S. D. (2018). Combination of science, education, practical production and fair sales of quality organic produce: international materials. Scientific-practical. conf. (Illintsi, June 26–27, 2018). Kyiv: Edelweiss.

Ratoshniuk, V. M. (2016). The economic mechanism of stimulating the production of environmentally friendly products. Science and Economics, vol. 1(25), pp. 6–7.

Research Institute of Organic Agriculture (FiBL). Available at: https://statistics.fibl.org/world/retail-sales-world.html

Shkuratov, O. I. (2015). Organic agriculture: environmental-economic imperatives of development: Monograph. Kyiv.

The prices of some products in Ukraine are already higher than in Europe. Available at: https://agronews.ua/node/151091/

Tsal-Tsalko, Yu. S. (2018). Statistical and accounting of organic production. Scientific horizons, vol. 5 (68), pp. 70–77.

Zhuk, V. M. (2010). Physiocratic basis for the construction of accounting for agricultural activities. Agroincom, vol. 7–9, pp. 57–62.