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Journal articles on the topic 'Agriculture – Accounting'
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1
Fitriani, Fitriani, Sutarni Sutarni, Evi Yuniarti, Hanung Ismono, Dyah Aring Hapiana Lestari, and Dwi Haryono. "Lampung Macroeconomy: A Model of Social Accounting Matrix." Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan 22, no. 2 (December 31, 2021): 263–73. http://dx.doi.org/10.23917/jep.v22i2.14154.
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Indonesia’s economics contribute dominantly to the agriculture sector. Its also represented in Lampung Province, Indonesia. The main goal of the research was to design an agricultural development model. The method is approached by Social Accounting Matrix (SAM) model. SAM Lampung was designed as a macro model with an 8 x 8 matrix. Secondary data of Input-Output Lampung 2010 as basic data. Data sources get from Lampung Statistic Board and agriculture agency, industrial and trade agency, and Indonesia monetary authorization. The result revealed that based on the total multiplier, the agriculture sector is still dominant in Lampung’s economic structure. Unfortunately, agriculture’s household multiplier was the lowest compared with trade and industry, and services. This fact indicates that agriculture development is not adequate yet enhancing the farmer’s income. Agriculture development needs to address farmer’s households. Stimulation on agriculture exogenous balance is necessary to enhance farmers’ household income.
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Bakulina, Galina, Galina Kalinina, Inna Luchkova, Maria Pikushina, and Alla Gracheva. "Transformation of the accountancy profession during digitalization of agriculture." BIO Web of Conferences 17 (2020): 00188. http://dx.doi.org/10.1051/bioconf/20201700188.
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The article is devoted to the changes in the profession of accountant and accounting in the process of digitalization of the agricultural economy. The concept of digitalization of the economy is revealed, its directions in the agricultural sector are determined. The necessity of creating a single information space of an agricultural enterprise that promotes the interaction of structural units is considered. The priority role of accounting in the formation of the information base and in the creation of an analytical platform for the digitalization of the agro-industrial complex is highlighted. The robotic system as a tool of the digital economy is presented. The stages of accounting robotization are revealed: organizational and informational, robotic data processing, reporting and analytical, account management. The characteristic of each stage is given. A scheme of the movement of information in a robotic accounting system is proposed. The prerequisites for accounting robots that have developed in the current period and are necessary for future formation are outlined. The transformation of the profession of an accountant in the digital economy into an account manager is defined and its role in the digitalization of agriculture is highlighted.
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Nandan, K. "Agriculture Accounting In India." Shanlax International Journal of Economics 8, no. 3 (June 1, 2020): 110–13. http://dx.doi.org/10.34293/economics.v8i3.2431.
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India is an Agriculture based country where 50% of the population is based on agriculture. Agriculture is a main source of income to the Government. Agriculture accounting is very useful for agriculturist which helps them to know the income and expenses by agriculture activity. Therefore, a standard is introduced to provide a guidelines for agriculture Accounting called Ind AS41.Standaerd specifies the reorganization and measurement of Agriculture Assets, Gains and losses, Government subsides. It helps the agriculturist to avoid the unnecessary expenses and better utilization of available recourses.
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Buckwell, Allan. "Green Accounting for Agriculture." Journal of Agricultural Economics 56, no. 2 (July 2005): 187–215. http://dx.doi.org/10.1111/j.1477-9552.2005.00012.x.
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Akmarov, P. B., and O. P. Knyazeva. "Trends and prospects for accounting automation in agriculture." International Accounting 23, no. 3 (March 16, 2020): 276–85. http://dx.doi.org/10.24891/ia.23.3.276.
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Subject. This article analyzes the reasons of lagging of accounting automation in agriculture behind other sectors of the economy, as well as the trends in its development in the context of Russia's digital economy formation. Objectives. The article aims to highlight the importance of accounting automation in the development of production, the current trends in information technologies application in the agricultural industry, and the prospects for their development in the management of enterprises and accounting organization. Methods. For the study, we used statistical inquiry, classification, generalization and grouping. Results. The article talks about the cost-effectiveness of the introduction of modern accounting automation systems. It offers a promising version of agricultural accounting automation technologies based on the application of cloud computing and remote databases. The article also describes the specifics of the application of accounting automation programs in agricultural organizations. The case of the agricultural industry of Udmurtia shows the impact of accounting automation on the efficiency of production. Conclusions and Relevance. Automation of accounting in agriculture is an integral part of the development system of the Russian digital economy. This material will be useful to the management and accounting services of agricultural organizations in working out development plans and improving management, academic and pedagogical workers to assess the current state of automation of accounting and solving future problems of informatization of management in the agricultural sector. The results of the study can be applied in the theory and practice of accounting automation.
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Upadhyay, Dr Ajay. "Need of Agriculture Farm Accounting: An Empirical Study." Indian Journal of Applied Research 3, no. 12 (October 1, 2011): 34. http://dx.doi.org/10.15373/2249555x/dec2013/174.
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Klychova, Guzaliya, Alsu Zakirova, Al'fiya Yusupova, and Inzilya Hayrullina. "ACCOUNTING DEVELOPMENT UNDER ORGANIC AGRICULTURE." Vestnik of Kazan State Agrarian University 14, no. 4 (April 12, 2020): 114–21. http://dx.doi.org/10.12737/2073-0462-2020-114-121.
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Organic production refers to the rapidly growing sector of world agriculture. As the number of participants in organic agriculture increases, many questions arise related to the methodology for accounting for production processes. The article discusses the principles of accounting in agricultural enterprises that are engaged in organic production in parallel with the “traditional”. If organic farming is the only production activity, all operations are accounted for using standard accounts. For enterprises combining intensive production with organic, it is proposed to open additional sub-accounts for synthetic accounts established by the Chart of Accounts for Accounting of the Financial and Economic Activities of Organizations and Agribusiness Organizations. Additional sub-accounts are recommended to be opened on accounts of materials, finished products, animals for growing and fattening, the main herd, production costs, etc. Grouping information on the above accounts allows you to get information about: the quantity and cost of materials used for organic farming; on the quantity and value of the resulting finished organic products; about the composition and number of animals used for the production of organic products. All operations on the movement (receipt, movement, expenditure) of stocks, finished products and animals are made out by primary accounting documents. To summarize the information, internal standard reports are compiled - balance-sheet statements. The article presents schemes reflecting the procedure for generating information on organic production with the indication of subaccounts of accounting, on which information from primary documents related to operations of receipt and disposal of assets produced in an organic way is accumulated.
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Alborov, R. A., L. I. Khoruzhy, S. M. Kontsevaya, G. R. Alborov, and V. I. Khoruzhy. "Accounting for capital investments in agriculture." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 7 (July 1, 2021): 15–24. http://dx.doi.org/10.33920/sel-11-2107-02.
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The article discusses the meaning, essence, content and classification of capital investments in agriculture. The estimated and organizational and methodological aspects of accounting for capital investments in agricultural organizations are disclosed. The conditions for recognition and the composition of the actual costs when recognizing capital investments, as well as practical recommendations for reflecting these costs and various operations with capital investments in the accounting accounts. Proposals have been determined for the reflection in the accounting of operations on disposal of capital investments and recognized expenses and income of the period in which capital investments are written off.
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Davies, Stephen, Wajiha Saeed, Muhammad Saad Moeen, Tehmina Tanveer, and Aamer Irshad. "Fiscal Space for Investment in Agriculture— A Review of Taxes and Subsidies in Agriculture in Pakistan." Pakistan Development Review 55, no. 4I-II (December 1, 2016): 873–87. http://dx.doi.org/10.30541/v55i4i-iipp.873-887.
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Despite agriculture’s importance in terms of its relationship to poverty and welfare of the poorest households, the government finds it increasingly difficult to find the fiscal space for budgetary allocations for agriculture and agricultural RD. We hypothesise that expansion of expenditures on agriculture is possible in the short to medium run with a combination of reallocations and new taxation. We argue that existing spending aimed towards the agriculture sector includes very large outlays on implicit subsidies that are largely unproductive. These costs include: subsidisation of gas for fertiliser plants, which approach Rs 48 billion in gas subsidies to fertiliser companies; the full costs of the infrastructure and operation and maintenance of the irrigation system, which amount to Rs 166 billion per year; and losses on wheat procurement, which have been about Rs 25 billion recently. On the taxation side, while agricultural producers are not currently liable to pay tax on income, they do however pay indirect taxes on agricultural inputs. Using a Social Accounting Matrix (SAM), we estimate agricultural producer pay about Rs 61 billion, mostly from GST taxes on fertiliser. Using a Computable General Equilibrium model, we show that agriculture could contribute further with an income tax on agricultural income. With a ―low-rate-widebase‖ income tax of 15 percent on non-poor, medium and large farms, as much as Rs 130 billion could be raised, enough to cover, for example, a sizable portion of the operation and maintenance cost of the irrigation system. JEL Classifications: D58, E16, H20, H22, H23, Q10 Keywords: Agriculture, Fiscal Policy, Subsidies, Taxation, General Equilibrium, Social Accounting Matrix, Pakistan
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Marsh, Treba, and Mary Fischer. "Accounting For Agricultural Products: US Versus IFRS GAAP." Journal of Business & Economics Research (JBER) 11, no. 2 (January 31, 2013): 79. http://dx.doi.org/10.19030/jber.v11i2.7620.
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Currently there is a mix of accounting guidance for agriculture producers in the US that is both GAAP including Accounting Statement Codification 905 and non-GAAP financial guidelines. Should the US adopt International Financial Reporting Standards (IFRS), this guidance would be replaced with International Accounting Standard (IAS) 41 Agriculture. This study identifies systematic differences between the US and International accounting and reporting for agricultural assets and products. The study also finds that international and US agricultural accounting recognition and reporting guidance result in dissimilar reporting due to guidance interpretation. Valuation variances and definition differences including the requirement to change the agricultural asset recognition method from historical cost to fair value continue to be the basis of major reporting differences. Current US guidance on recognizing and reporting agricultural assets is more conservative than the international guidance. Overall, the US agricultural recognition and reporting guidance contains less information and is therefore less beneficial to financial statement users.
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KANABEKOVA, Alida, Gulsagat ANDYBAYEVA, Roza TULEGENOVA, and Aida AIMAGAMBETOVA. "Analysis of Biological Assets in Agriculture." Journal of Environmental Management and Tourism 12, no. 5 (September 12, 2021): 1371. http://dx.doi.org/10.14505//jemt.v11.5(53).21.
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Despite the contribution of scientists to the development of the theory and practice of accounting in agricultural organizations on accounting and valuation of biological assets, it is not fully disclosed, which is associated with insufficient theoretical and methodological development of the problems of financial, tax and management accounting of biological assets and their assessment at fair value. The author determined the predicted values of the development of biological assets in agriculture in 2021 with the help of gross output, provided that the observed trend in the development of the factors included in the model-based correlation-regression analysis is maintained. Conclusions and recommendations for further accounting of biological assets in agriculture of the Republic of Kazakhstan are substantiated.
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Semikolenova, M. N., L. A. Semina, and S. N. Zemlyakova. "RISK MANAGEMENT IN AGRICULTURE: ACCOUNTING AND ANALYTICAL ASPECT." Economics Profession Business, no. 2 (June 17, 2022): 107–13. http://dx.doi.org/10.14258/epb202228.
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Enterprise risk management enables agricultural organizations to anticipate risks that could affect productivity and performance and take the necessary steps to minimize adverse factors and maximize competitive opportunities. Obtaining reliable risk information enables in resource-constrained settings to assess overall resource needs, prioritize resource use, and improve resource allocation. In addition, the viability of an organization in the medium and long term depends on its ability to anticipate and respond to changes, not only for stable functioning, but also for progressive development. This determines the relevance of the study, the task of which is to analyze and study the prospects for building a risk-based accounting, monitoring and management system. The risk management systems of a number of agricultural organizations in two agro-oriented regions were studied: the Rostov Region and the Altai Territory. The logic of the study consisted in a consistent and interconnected consideration of the problems of the functioning of agriculture in the regions; threats of violation of the economic security of organizations in the analyzed industry; issues of organizing an information system that meets the tasks of risk management; methods and strategies of risk management in agriculture. The authors concluded that it is necessary to transform the accounting and analytical system of agricultural organizations. The main direction of this transformation is the integration of strategy development, management methods and management accounting tools. The measurement of the underlying performance factors and the organization’s response to risk generate strategic opportunities and key competitive capabilities for agricultural organizations.
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Ansorge, Libor, Jiří Dlabal, and Anne Dostálová. "How truthful are water accounting data?" Journal of Urban and Environmental Engineering 10, no. 1 (August 23, 2016): 25–34. http://dx.doi.org/10.4090/juee.2016.v10n1.025034.
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Water accounting is an important tool for water managers. Many studies use official water accounting data or similar data for their assessment. In particular, large-scale studies or water footprint studies have limited opportunities for “in-situ” data collection. In many cases, the processors of studies do not know the origin of the data and their limitations. Water accounting data are very often used for decision-making process, water resource management, and planning in the water sector. This article tries to answer the question “How truthful are water accounting data?” For this task water accounting in the agriculture sector in the Czech Republic was selected. The data on water withdrawals for the agriculture purposes was analysed and compared with water needs estimation based on additional data on agricultural production.
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Ansorge, Libor, Jiří Dlabal, and Anne Dostálová. "How truthful are water accounting data?" Journal of Urban and Environmental Engineering 10, no. 1 (August 23, 2016): 25–34. http://dx.doi.org/10.4090/juee.2016.v10n1.25-34.
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Water accounting is an important tool for water managers. Many studies use official water accounting data or similar data for their assessment. In particular, large-scale studies or water footprint studies have limited opportunities for “in-situ” data collection. In many cases, the processors of studies do not know the origin of the data and their limitations. Water accounting data are very often used for decision-making process, water resource management, and planning in the water sector. This article tries to answer the question “How truthful are water accounting data?” For this task water accounting in the agriculture sector in the Czech Republic was selected. The data on water withdrawals for the agriculture purposes was analysed and compared with water needs estimation based on additional data on agricultural production.
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Vardanyan, S. A., N. N. Balashova, V. I. Khoruzhy, A. S. Gorbacheva, and T. A. Chekrygina. "Modern digital technologies in accounting and internal audit in agricultural enterprises." IOP Conference Series: Earth and Environmental Science 965, no. 1 (January 1, 2022): 012060. http://dx.doi.org/10.1088/1755-1315/965/1/012060.
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Abstract The paper discusses about the issues of the current state of the using of modern IT technologies in agriculture, about the prospects of the using of information technologies in accounting and internal audit. An objectives of the project “Digital Agriculture” of The Ministry of Agriculture of the Russian Federation was considered. The main advantages for accounting and internal audit by the implementation of IT technologies are briefly presented, a possible obstacle to the large-scale implementation of modern technologies in agricultural organizations are analyzed.
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Alrowwad, Anas Mohammad, Khaled Ahmad Alhasanat, Oleh Sokil, Serhii Halko, and Svitlana Kucherkova. "Sustainable transformation of accounting in agriculture." Agricultural and Resource Economics: International Scientific E-Journal 8, no. 2 (June 20, 2022): 5–29. http://dx.doi.org/10.51599/are.2022.08.02.01.
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Purpose. The purpose of the article is to model the paradigm of accounting and reporting development in the context of the sustainable agricultural enterprise.
Methodology / approach. In the process of working on the article, general scientific methods and methodological techniques were used, in particular, monographic and system analysis (formation of accounting information to take into account sustainable development); methods of comparative analysis (when studying the transition from a traditional accounting system to sustainable accounting); grouping (for grouping accounting types by user groups and information); structural-and-logical compilation (when formulating the conceptual foundations of information to take into account sustainable development); modeling (when building a model of the concept of sustainable accounting and a map of internal and external stakeholders of the enterprise in terms of the level of influence, interest and direction of the formation and use of reporting information); process approach (when developing a paradigm for the development of enterprise reporting in the field of sustainable development); abstract-logical (theoretical generalization and formation of conclusions); graphical method (with a visual display of economic phenomena and processes in time and space); system-functional (to generalize the theoretical and methodological aspects of sustainable development accounting). These methods were the methodological basis of the study.
Results. To determine the category of sustainability accounting and the concept of its reporting, the types of entrepreneurial capital were studied, and the characteristics of information that arises as a result of the implementation of economic, social, and environmental activities. In addition, the main users of information, their goals, and their needs were identified. As a result, management and financial accounting for sustainable development were highlighted. The functioning of the institution of sustainable development reporting of agricultural enterprises is based on its "paradigm" as a set of generalized ideas, hypotheses, and methodological approaches shared by the scientific community, acceptable to other institutions, and formalized in the form of scientific theories. In the case when, within the framework of existing theoretical postulates, a scientific institute cannot effectively solve the issues, there is a need to change its paradigm. The proposed paradigm of accounting and reporting will not only orient the development of accounting to the prospects for the transition of mankind to a harmonious economy but also facilitate the acceleration of this transition through the introduction of progressive accounting systems.
Originality / scientific novelty. Due to all findings and conducted research in modeling a new system of accounting and reporting for agricultural enterprises we could generate the definition of “sustainability accounting”, which, on the one hand, the segmental, and on the other – the organic component of the enterprise accounting system and the institution of accounting in socio-economic relations, which is organized at the request of the policy of sustainable development, has a corresponding theoretical, methodological and organizational methodological support and is identified in accounting policy, operational, statistical and financial reporting, which provides an organizational and methodological focus on the construction of such accounting by enterprises.
Practical value / implications. The main provisions of the article are brought to the level of methodological generalizations and applied tools, the use of which allows adopting a new holistic concept for the formation of accounting and analytical support for the sustainable development of the institutional units of the agrarian sector. The recommendations outlined in the article are fully consistent with modern trends in the development of socio-ecological and economic relations in society, therefore, they can be used in the formation of modern institutional accounting methodology in the context of sustainable development.
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Alrowwad, Anas Mohammad, Khaled Ahmad Alhasanat, Oleh Sokil, Serhii Halko, and Svitlana Kucherkova. "Sustainable transformation of accounting in agriculture." Agricultural and Resource Economics: International Scientific E-Journal 8, no. 2 (June 20, 2022): 5–29. http://dx.doi.org/10.51599/10.51599/are.2022.08.02.01.
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Purpose. The purpose of the article is to model the paradigm of accounting and reporting development in the context of the sustainable agricultural enterprise.
Methodology / approach. In the process of working on the article, general scientific methods and methodological techniques were used, in particular, monographic and system analysis (formation of accounting information to take into account sustainable development); methods of comparative analysis (when studying the transition from a traditional accounting system to sustainable accounting); grouping (for grouping accounting types by user groups and information); structural-and-logical compilation (when formulating the conceptual foundations of information to take into account sustainable development); modeling (when building a model of the concept of sustainable accounting and a map of internal and external stakeholders of the enterprise in terms of the level of influence, interest and direction of the formation and use of reporting information); process approach (when developing a paradigm for the development of enterprise reporting in the field of sustainable development); abstract-logical (theoretical generalization and formation of conclusions); graphical method (with a visual display of economic phenomena and processes in time and space); system-functional (to generalize the theoretical and methodological aspects of sustainable development accounting). These methods were the methodological basis of the study.
Results. To determine the category of sustainability accounting and the concept of its reporting, the types of entrepreneurial capital were studied, and the characteristics of information that arises as a result of the implementation of economic, social, and environmental activities. In addition, the main users of information, their goals, and their needs were identified. As a result, management and financial accounting for sustainable development were highlighted. The functioning of the institution of sustainable development reporting of agricultural enterprises is based on its "paradigm" as a set of generalized ideas, hypotheses, and methodological approaches shared by the scientific community, acceptable to other institutions, and formalized in the form of scientific theories. In the case when, within the framework of existing theoretical postulates, a scientific institute cannot effectively solve the issues, there is a need to change its paradigm. The proposed paradigm of accounting and reporting will not only orient the development of accounting to the prospects for the transition of mankind to a harmonious economy but also facilitate the acceleration of this transition through the introduction of progressive accounting systems.
Originality / scientific novelty. Due to all findings and conducted research in modeling a new system of accounting and reporting for agricultural enterprises we could generate the definition of “sustainability accounting”, which, on the one hand, the segmental, and on the other – the organic component of the enterprise accounting system and the institution of accounting in socio-economic relations, which is organized at the request of the policy of sustainable development, has a corresponding theoretical, methodological and organizational methodological support and is identified in accounting policy, operational, statistical and financial reporting, which provides an organizational and methodological focus on the construction of such accounting by enterprises.
Practical value / implications. The main provisions of the article are brought to the level of methodological generalizations and applied tools, the use of which allows adopting a new holistic concept for the formation of accounting and analytical support for the sustainable development of the institutional units of the agrarian sector. The recommendations outlined in the article are fully consistent with modern trends in the development of socio-ecological and economic relations in society, therefore, they can be used in the formation of modern institutional accounting methodology in the context of sustainable development.
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Shvets, Volodymyr, and Iryna Pavlik. "DEVELOPMENT OF THE SCIENTIFIC THOUGHT OF ACCOUNTING AND ANALYSIS IN AGRICULTURE IN SCIENTIFIC WORKS OF EUGENE ARKHYPENKO." Economic Analysis, no. 28(3) (2018): 216–24. http://dx.doi.org/10.35774/econa2018.03.216.
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Introduction. Eugene Arkhypenko is among the activists, whose results of scientific and practical activity are not properly investigated. Nevertheless, he is one of those scientists who promoted the development of accounting and analysis of the agricultural enterprises in Ukraine. Article is devoted to the main directions of the Eugene Arkhypenko’s activity. He aimed at improving the accounting and analytical practice in the sphere of agriculture by using special cards in the publishing activity. The historical experience, which is in this research, has a perspective to be used nowadays in the process of development of accounting and analysis in management of agricultural enterprises. It will promote the effective function of accounting and analytical systems of the subjects of commercial activity in this sphere. Purpose. The article aims to elucidate and evaluate the scientific thought of Eugene Arkhypenko in accounting and analytical activity of agricultural enterprises. Methods. In the process of the research the methods of system and complex analysis have been used to elucidate historical facts of formation of Eugene Arkhypenko’s scientific thought, which deals with accounting and analytic support of agricultural enterprise functioning. These methods enabled to define and display the methods of accounting in agriculture, which have been suggested by E. Arkhypenko. Results. Analysis of Eugene Arkhypenko’s scientific and practical works gave us a possibility to trace the evolutional development of the accounting practice in agriculture during the 30-s of the XX century. It will promote the establishment of regularity of objects of accounting change and accounting operations. Summing up the results of the research, we can come to a conclusion, that the historical experience of the accounting practice, which has been analysed, can be effectively used when creating the relevant software not merely for the farms but also for the big agricultural companies.
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Balashova, Natalia Nikolaevna, Spartak Ashotovich Vardanyan, and Konstantin Akakievich Dzhikiya. "Prospects of the using of IT technologies in accounting and internal audit in agricultural companies." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 5 (May 1, 2021): 50–59. http://dx.doi.org/10.33920/sel-11-2105-04.
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The paper discusses about the issues of the current state of the using of modern IT technologies in agriculture, about the prospects of the using of information technologies in accounting and internal audit. An objectives of the project «Digital Agriculture» of The Ministry of Agriculture of the Russian Federation was considered. The main advantages for accounting and internal audit by the implementation of IT technologies are briefly presented, a possible obstacles to the large-scale implementation of modern technologies in agricultural organizations are analyzed.
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Muhamada, Fathi Maurits, Erna Harnawati, and Satria Yudhia Wijaya. "Accounting treatment analysis of agricultural activities in presenting financial statements based on PSAK 69 IN PT IJ." International Journal of Research in Business and Social Science (2147- 4478) 10, no. 4 (June 14, 2021): 255–63. http://dx.doi.org/10.20525/ijrbs.v10i4.1227.
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Agricultural activity is a type of operational activity carried out by an entity to manage biological transformation and harvested biological assets to be sold or converted into agricultural products. In biological transformation, measurement is needed, which shows the value of a biological asset in fair value with the entity's economic benefits. PSAK 69 concerning agriculture has been approved by the Indonesian Financial Accounting Standards Board (DSAK IAI), and its implementation becomes effective as of 1 January 2018. PSAK 69 Agriculture regulates the accounting treatment and disclosures related to agricultural activities. This research was conducted to determine the accounting treatment of agricultural activities and the implementation of PSAK 69 to PT IJ, which is one of the entities whose business activities are engaged in the exploitation of industrial plantations. This study used qualitative research methods with interpretive paradigms and ethnomethodology approaches. Data analysis techniques were used at the time of data collection in observations, interviews with informants, and collecting documents in financial statements supporting data research. Based on the research conducted, the discussion results signify that the accounting treatment of agricultural activities at PT IJ in recognition, measurement, recording, presentation, and disclosure is in accordance with PSAK 69 concerning agriculture.
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SHEVCHENKO, Liubov, and Anastasiia KULISH. "Peculiarities of accounting and taxation at agricultural enterprises." Economics. Finances. Law 11, no. - (November 18, 2022): 19–21. http://dx.doi.org/10.37634/efp.2022.11.4.
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The paper is devoted to determining the features of accounting and taxation at agricultural enterprises, principles, advantages and disadvantages for further improvement. Agriculture is one of the leading branches of our country's economy. In recent years, there have been significant changes in the organization of accounting of agricultural enterprises. A number of changes to the legislative and regulatory acts regulating accounting at these enterprises were put into effect. The taxation system on which agricultural enterprises can be subject to changes has also undergone changes, in particular, the system of fixed taxation, on which all agricultural enterprises have been for a long time, has been abolished, and a single tax for payers of 4 groups of agricultural producers has been introduced. Today, the agricultural industry in Ukraine is developing and needs improvement and optimization of its existing functions. However, as modern practical experience shows, the application of innovations in accounting and taxation in the agricultural sector requires a more detailed and qualitative study, since along with the changes there are many problems related to keeping and regulating accounting at agricultural enterprises. Market agriculture in Ukraine was built at the expense of good state support, which includes special tax conditions for subjects of this industry. Many scientists claim that the agricultural industry always needs state support. The tax model of the agricultural sector, which currently exists in Ukraine, was created as a temporary one because it was necessary to support agricultural enterprises, which were also in crisis conditions in the 90s. Today, the rural industry has many differences from the one that existed before, so it is necessary to improve and improve this direction according to generally accepted standards.
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Khan, Mahmood, Dora Marinova, and Vladislav Todorov. "Linking Folklore to Agricultural Sustainability Accounting in Bangladesh." International Journal of Information Systems and Social Change 12, no. 2 (April 2021): 46–57. http://dx.doi.org/10.4018/ijissc.2021040105.
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The Bangladeshi folklore cultural heritage embraces myriad proverbs, adages, sayings, folktales, and folksongs, including the songs of the Baul mystic minstrels. Many are linked to various aspects of agriculture – from tilling to harvest, storage of yields, and consumption. The paper draws on this folklore to develop the concept of traditional sustainability accounting in agriculture. Although without formal quantification, these proverbs and songs guide agricultural practices in rural Bangladesh maintaining a socio-economic system that promotes sustainable activities, counteracts the damage caused by the 1970 Green Revolution, and encourage sustainability accounting. In recent years, Bangladesh has achieved many of the Millennium Development Goals but has also witnessed environmental deterioration. An agro-ecological management informed by folklore and traditional wisdom has the potential to transform the country's progress along the lines of the UN Sustainable Development Goals.
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KLYCHOVA, Guzaliya S., and Regina I. NURIEVA. "National assistance to agricultural production as an object of accounting: The essence and principles of organization." International Accounting 25, no. 3 (March 15, 2022): 282–99. http://dx.doi.org/10.24891/ia.25.3.282.
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Subject. This article deals with the issues related to the organization of government support for agriculture, which are the main ones in solving the problems of improving the efficiency of agricultural production and enhancing the competitiveness of domestic products. Objectives. The article aims to explore the basic prerequisites and sectoral features of agriculture, justifying the need to provide government assistance to this area of the national economy, and substantiate the author-developed definitions of this assistance. Methods. For the study, we used observation, comparison, systematization, and data generalization. Results. The article substantiates the prerequisites and reasons that determine the absolute advantage of agriculture in the distribution of government assistance in comparison with other industries. It systematizes the types of government assistance, gives the author-developed formulations of the main tasks of State regulation of agriculture and specifies the list of forms of government assistance. It also develops theoretical provisions that clarify the essence and economic content of government assistance in the accounting system, based on the peculiarities of agriculture and modern requirements for information support for the control and management of government assistance in agricultural organizations. Relevance. The results of the study can be applied both in the theory and practice of accounting, analysis and control of government assistance in agricultural organizations.
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Kondraszuk, Tomasz. "COST ACCOUNTING FOR SUSTAINABLE DEVELOPMENT IN AGRICULTURE." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 472 (2017): 136–44. http://dx.doi.org/10.15611/pn.2017.472.13.
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Mili, Samir, and Javier Martínez-Vega. "Accounting for Regional Heterogeneity of Agricultural Sustainability in Spain." Sustainability 11, no. 2 (January 9, 2019): 299. http://dx.doi.org/10.3390/su11020299.
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Agriculture is increasingly facing major challenges such as climate change, scarcity of natural resources and changing societal demands. To tackle these challenges there is a pressing need to evolve towards more sustainable agricultural practices. As a result, sustainability stands among the most relevant topics in agricultural research worldwide, and Spain is no exception. Agricultural sustainability has been analysed in Spain mainly at a national and farm scale. This contribution aims at assessing agricultural sustainability in Spain at a provincial scale, allowing the scrutiny of regional variability induced by the existing differences in extension, relevance and policies of the agricultural activity at this level. The sustainability assessment performed is based on a selection of twenty-two indicators covering the three classical dimensions of sustainability—environmental, economic and social. The methodology implemented is based on normalising and aggregating selected indicators according to three composite indicators for the fifty Spanish provinces. Numerous statistical and cartographic sources are used. Cluster analysis establishes four different groups of provinces according to their performance in terms of agricultural sustainability. Higher economic sustainability in provincial agriculture seems to be mostly associated with more intensive use of agricultural labour and agricultural machinery and faster wealth growth. Social sustainability seems to be linked to greater diversification of economic activities and to quality productions under Protected Designations of Origin (PDO) and Protected Geographical Indications (PGI). Best environmental sustainability is achieved where extension of agricultural land is larger, less agricultural area is burned, and carbon stock and sequestration by agricultural ecosystems is better. It is expected that the results could improve the policy coherence and decision-making for more sustainable agricultural systems in Spanish regions.
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Kim, Tien Do Thi. "Attraction of foreign direct investment in agriculture." Accounting 7, no. 6 (2021): 1407–16. http://dx.doi.org/10.5267/j.ac.2021.3.024.
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Agriculture is an industry with potential and advantages for development, but it is increasingly difficult to attract foreign direct investment (FDI) flows. Up to now, the results of attracting FDI inflows into the agricultural sector have many limitations, not really reaching the industry’s potential. This study will assess the current situation of attracting foreign direct investments into the agricultural sector in Vietnam in terms of FDI capital scale, FDI capital structure based on agriculture standard, investment method, investment partners and by investment recipients. The Red River Delta is one of the two Vietnamese economic regions with highly agricultural production. With the tradition of agricultural production and many favorable natural, economic and social conditions, the Red River Delta can further develop into a major agricultural production area of the country, contributing to economic development of the region and the whole country. However, FDI investment in agriculture in the region is modest compared to the potential of the industry as well as compared to other sectors in the region. While FDI inflow into Vietnam and other sectors in the region tends to increase strongly, FDI into agriculture is very low and has not grown for a long time, which is contrary to the trend of FDI to other sectors of the Red River Delta as well as the whole country and also contrary to the FDI flows to global agriculture.
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Kokorev, N. A., L. I. Khoruzhy, I. N. Turchaeva, V. I. Khoruzhy, V. A. Matchinov, V. A. Negoda, and P. N. Mishin. "Organization of accounting for state support funds (in the form of subsidies, grants and other types) in agricultural consumer cooperatives." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 2 (February 9, 2022): 117–30. http://dx.doi.org/10.33920/sel-11-2202-02.
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The article discusses some features of the methodological aspects of the organization of accounting and disclosure in the accounting statements of the allocated funds of state support to agricultural consumer cooperatives. Approaches to structuring information about state support in agriculture are outlined.
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Tatarinova, Maria, Marina Feskova, and Elena Dyachenko. "FEATURES OF FORMING THE COST OF AGRICULTURAL PRODUCTS IN MODERN CONDITIONS OF DEVELOPMENT OF SMALL FORMS OF AGRICULTURAL FORMATIONS." Research of Economic and Financial Problems, no. 3 (September 30, 2022): 1–11. http://dx.doi.org/10.31279/2782-6414-2022-3-1-1-11.
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Introduction. The growth of state support for crop and livestock areas of agricultural production requires agricultural economic entities to solve problems of improving the efficiency of the accounting process in terms of accounting for production costs and costing. One of the areas of state support is the development of fruit and berry and vegetable industries, where a special place is given to small forms of agribusiness. The issues of cost accounting and calculation methods in this case require additional research in order to clarify and adapt them to the specifics of the activity and the size of the economic entity. Methods. Studying the directions of state support for agriculture as well as the features of the accounting process of agricultural organizations was based on methods: analysis, synthesis, generalization and systematization. Results. In the course of the study, the directions of state support in agriculture were analyzed. The production of fruit, berry and vegetable products is defined as a promising direction of development for small forms of agribusiness, the features of cost accounting and costing of fruit, berry and vegetable products are studied, an algorithm for forming the cost in priority areas for small forms of agro-formations is presented, examples of calculating the cost of vegetable growing products are given. Conclusion. State support for agriculture, the growing role of small businesses in agribusiness, the specifics of their functioning impose special requirements on the quality of accounting support for the activities of economic entities, in particular, on cost accounting and calculation of production costs. The organization of the accounting process in this area determines the accuracy and reliability of the calculation of economic indicators necessary for making managerial decisions to find ways to reduce costs while maintaining a given level of product quality, identifying reserves, and determining promising directions for the development of the economy.
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Khoruzhy, L. I., N. Yu Tryashtsina, Yu N. Katkov, T. N. Gupalova, and E. A. Katkova. "Cost accounting and cost calculation of dairy cattle products taking into account the requirements (IAS) 41 «Agriculture»." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 11 (November 1, 2021): 45–53. http://dx.doi.org/10.33920/sel-11-2111-04.
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The article is devoted to the issues of accounting for the production costs of agricultural organizations and calculating the cost of milk and fruit using the provisions (IAS) 41 «Agriculture». The scope of application of the standard (IAS) 41 «Agriculture» is indicated, and its application is justified by agro-formations, taking into account costs and calculating the cost of milk and fruit. The author’s system of subaccounts to accounts on accounting of biological assets and results of their biotransformation is described. The method of calculating the cost of production of the main herd in dairy cattle breeding based on the requirements (IAS) 41 «Agriculture» is disclosed. The obtained results can be used by organizations of the agro-industrial complex to take into account costs and calculate costs in dairy cattle breeding, formulate accounting policies, business plans and substantiate management decisions.
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Kobenova, A. R., S. А. Faizullina, and M. A. Kanabekova. "Features of biological assets accounting." Bulletin of "Turan" University, no. 1 (March 28, 2022): 148–54. http://dx.doi.org/10.46914/1562-2959-2022-1-1-148-154.
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The scientific article discusses the peculiarities of accounting of the livestock industry at the present time, including biological assets. The Republic of Kazakhstan has a high potential in the field of agriculture, as it has appropriate natural and climatic conditions and rich pasture lands that contribute to the successful development of animal husbandry. Therefore, the peculiarities of accounting for agricultural production are that constant changes occur in the process of growing in the herd. The dynamics of livestock growth is indicated in special documents that can be defined as primary. Their peculiarity lies in the fact that they are created in a certain form aimed at demonstrating the movement of factors and means of production in the form of animals.Currently, the development of the livestock industry is one of the main tasks of agriculture. Animal husbandry provides the population of the country with high-value food products, such as meat, milk, eggs, industry uses wool, hides, furs, sheepskins, down, animal blood is in demand in pharmaceutical production, products for processing glue, plastics, albumin are used for technical purposes. This leads to the conclusion that a high level of agricultural production ensures the economic and food security of the country.Endoctrine glands produce active drugs containing hormones. Horns are used for various products, bones for making bone food, animals serve as tools and objects of labour. The growth of livestock production, cost reduction, increase in the level of profitability are determined by the improvement of technology and organization of production, improvement of the breed and age composition of the herd, maintaining livestock and efficient use of all the means. As a result, high level of husbandary production provide economic and production safety of the country.
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Malitskaya, Victoria B., Natalia N. Volkova, Anastasia A. Aksenova, Irina E. Konovalenko, and Dmitry N. Osyanin. "IMPROVEMENT OF INFORMATION QUALITY ON STATE ASSISTANCE IN ACCOUNTING AND REPORTING OF AGRICULTURAL COMPANIES." Siberian Journal of Life Sciences and Agriculture 13, no. 3 (June 30, 2021): 305–20. http://dx.doi.org/10.12731/2658-6649-2021-13-3-305-320.
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Agriculture is of great importance for the Russian economy and is one of its most stable and fast growing sectors. The farming experience in the European agro developed countries confirms the need for active state intervention explained by the special features of the sector. Our country allocates huge resources to support of agriculture. Russia’s mechanisms of agricultural subsidies are improved on a constant basis meaning that the accounting and financial reporting systems as information tools of management should be adapted to the functional changes in modern agricultural companies, including improvement of subsidy mechanisms. Our research assesses accounting for state aid and formation of accounting reporting indicators taking agricultural firms of the Voronezh region as an example. It also develops the directions of further activities. The results will help improve the information basis for managerial decisions when distributing and analyzing effectiveness of state aid in the agrarian firms.
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Baráth, Lajos, and Imre Fertő. "Accounting for TFP Growth in Global Agriculture - a Common-Factor-Approach-Based TFP Estimation." Agris on-line Papers in Economics and Informatics 12, no. 4 (December 30, 2020): 3–13. http://dx.doi.org/10.7160/aol.2020.120401.
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There is no consensus about trends in agricultural productivity among agricultural economists. The aim of this paper is to contribute to the investigation of this issue by estimating a Total Factor Productivity (TFP) index for global agriculture and global agricultural regions. One of the biggest challenges with analysing global productivity trends is the lack of price data or cost shares, especially in developing countries. We apply recently introduced econometric models that permit accounting for technology heterogeneity and the time-series properties of data to estimate cost shares. Aggregate sectoral data from the USDA ERS database are investigated for the period 1990 to 2013. Although we used a different method, our results are in line with earlier findings that used USDA or FAO database. TFP growth has accelerated in world agriculture, largely due to better performance in transition countries. Although TFP growth has accelerated in world agriculture, it has slowed down in industrialized countries. TFP growth in the EU has increased, but at slower rate in recent years. In the Old Member States the growth rate has decreased, whereas in the New Member States it has increased. The results highlight that insufficient spending on productivity-enhancing agricultural R&D in industrialized countries may put future agricultural productivity growth at risk.
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Nugroho, Sasmito Widi, Merlin Nilam Lapenia, and Shinta Noor Anggraeny. "Perlakuan Akuntansi Aset Biologis Tanaman Tebu Pada PTPN XI PG. Poerwodadie Magetan." JAMER : Jurnal Akuntansi Merdeka 1, no. 2 (October 1, 2020): 51–58. http://dx.doi.org/10.33319/jamer.v1i2.28.
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Abstract— This research aims to determine the accounting treatment of biological assets in terms of recognition, measurement and presentation in financial statements and also aims to determine the comparison of the accounting treatment of biological assets of companies based on Financial Accounting Standards namely PSAK 69 Agriculture. This study uses qualitative research methods with a case study approach conducted at PTPN XI PG. Poerwodadie. Data collected by interview, documentation and literature study. PSAK 69 regulates the accounting treatment for the agricultural sector which includes the recognition, measurement and disclosure of agricultural activities. The results showed that PTPN XI PG. Poerwodadie which is engaged in plantations recognizes biological assets in the form of estate crops classified into immature and mature plants. Biological assets are measured at cost and are presented on the balance sheet in the heading of Non-current Assets. PT. Perkebunan Nusantara XI PG. Poerwodadie still has not applied PSAK 69 Agriculture, it can be seen in the company's financial statements that measure its biological assets at fair value rather than acquisition costs. Keywords—: Biological Asset Accounting; Financial Statements; PSAK 69.
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Hasibuan, Henny Triyana, Danardana Murwani, Sri Umi Mientarti Widjaja, and Mit Witjaksono. "Accounting Training Module Development to Boost Agriculture Financial Literacy on Palm Farmers." International Education Studies 10, no. 9 (August 27, 2017): 78. http://dx.doi.org/10.5539/ies.v10n9p78.
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This research aims to develop agriculture accounting training module in order to increase palm oil farmer financial literacy, in this case farmers in Donomulyo, Malang Regency, Indonesia. The method utilized in model development is Design Based Research using the following progression: problem identification, explanation of goals, design and development of artifacts, artifact testing, evaluation on artifact testing, and communication of artifact testing result. Examination was conducted on 25 palm oil farmers, through individual learning on agriculture accounting training to increase financial literacy. Module effectivity was determined should 50% of community members apply separate accounting records for agriculture and household respectively. Module development result has been validated and revised by economy lesson plan experts, education media experts, and agriculture accounting experts. Module composition consists of Chapter 1 (An Introduction to Agriculture Accounting), Chapter 2 (Accounting Basic Procedure), Chapter 3 (Agriculture Break Event Point), Chapter 4 (Agriculture Opportunity Cost Calculation), Chapter 5 (Palm Oil Farmer Household Financial Management). Graphic design provides colorful layout to increase learners’ interest and motivation to learn module content. 76% of the total number of participating farmers have utilized modules and implemented accounting in daily life.
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Kokorev, N. A., L. I. Khoruzhy, I. N. Turchayeva, V. A. Matchinov, V. A. Negoda, and P. N. Mishin. "Economic essence, classification and methodological aspects of disclosure of information on state aid in accounting." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 12 (December 10, 2021): 22–35. http://dx.doi.org/10.33920/sel-11-2112-03.
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The focus is on updating the methodological aspects of the organization of accounting and disclosure in the accounting statements of the allocated funds of state support to agricultural producers. The approaches to the formation of methodological foundations, both accounting and disclosure of information on the directions, structure of state support in accounting financial and accounting specialized reporting from the perspective of potential capitalization of agricultural producers are disclosed. The problematic issues of terminology, classification, identification of state aid are analyzed in the light of the rational organization of accounting and improving the quality, objectivity of reporting. Approaches to structuring information on state support in agriculture, including the use of off-balance sheet accounting, are described.
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Kostyukova, E. I., and M. N. Tatarinova. "Accounting support of seasonal production of agricultural organizations." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 9 (September 13, 2022): 603–10. http://dx.doi.org/10.33920/sel-11-2209-02.
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The production cycle of agriculture directly depends on the biological characteristics of cultivated plants and diluted animals. In this regard, there is an uneven use of working labor, the means of production throughout the reporting year. The accounting process of seasonal costs is the current issue for the agricultural industry. The article discusses options for organizing expenses in the off-season period and the procedure for their write -off during the work period.
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Jack, Lisa, and James V. H. Jones. "Facing up to new realities: The case for using relevant cost and target cost approaches in agriculture." Journal of Applied Accounting Research 8, no. 3 (December 31, 2007): 116–45. http://dx.doi.org/10.1108/96754260880001056.
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The use of management accounting in the agricultural industry has received very little attention by accounting researchers. Agriculture is currently in an era of significant change and adjustment, where change in accounting practice needs to occur in response to external pressures. The traditional use of the gross margin system of accounting has tended to underline a notion that has had a powerful influence on farm business planning that most costs are fixed and that the best way of reducing them to achieve profit maximisation is to spread them by increasing the scale of operation. This logic has been supported by an economic environment heavily influenced by agricultural policy measures that focused on artificial support for market prices and/or direct payments linked to production activities. We argue that the decoupling of support from production has combined with a number of other changes related to payments and cost structures (including those linked to the recent dramatic rise in the price of oil) to provide a very different economic context for farm business planning. The response we advocate to this changed situation is to make greater use of two alternative methods of cost analysis; namely relevant costing and target costing. These have been developed and applied outside agriculture. They have not so far been used in a formal sense within agriculture but have links to existing methodologies used in farm business planning, such as partial budgeting, and in intuitive approaches already adopted by farmers as revealed in recent fieldwork.
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Kolesnikova, E. N., and N. N. Trushina. "PROBLEMS OF DETECTION AND DOCUMENTATION OF FRAUD IN THE AGRO-INDUSTRIAL COMPLEX." Bulletin of Udmurt University. Series Economics and Law 29, no. 6 (November 25, 2019): 861–67. http://dx.doi.org/10.35634/2412-9593-2019-29-6-861-867.
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Agricultural production and processing are among the most criminogenic spheres of economic relations. It should be noted that the works devoted to the study of the totality of social relations aimed at the use of special knowledge in the identification and documentation of fraud committed in the agro-industrial complex are not enough. The analysis of statistical data on the state of economic crime in agriculture indicates that among the criminal encroachments in agriculture, most of them account for fraud, and the territorial distribution of crime indicates the need to intensify the fight against these criminal acts in the most developed agricultural regions of the country. The specificity of the organization and methods of accounting in agriculture has a huge impact on the ways of veiling illegal activities, which necessitates the development of further research in the field of methodology of documentary research. There is a great practical importance and the need for a comprehensive scientific analysis and study of the use of special accounting knowledge in the identification and documentation of fraud in agriculture.
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Lanka, Sanjay V., Iqbal Khadaroo, and Steffen Böhm. "Agroecology accounting: biodiversity and sustainable livelihoods from the margins." Accounting, Auditing & Accountability Journal 30, no. 7 (September 18, 2017): 1592–613. http://dx.doi.org/10.1108/aaaj-12-2015-2363.
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Purpose The purpose of this paper is to provide a socio-ecological counter account of the role that agroecology plays in supporting the sustainable livelihoods of a co-operative of smallholder coffee farmers, where very little value is created at their end of the coffee commodity chain. Agroecology may be defined as the science that provides the ecological principles and concepts for the design and management of productive agricultural ecosystems that conserve natural resources. Design/methodology/approach This study uses a case study design of a coffee-producing co-operative in India using data collected from participant observation, focus groups and unstructured interviews with indigenous smallholder farmers. It combines the science of agroecology with the labour theory of value as a theoretical framework. Findings An agroecological approach supports agricultural biodiversity, while promoting sustainable livelihoods since members of the co-operative are able to reduce their use of external inputs. However, an agroecological transformation is curtailed by the continued dependence on corporate value chains. A framework using the labour theory of value is used to explain the extraction of surplus value from the labour of both the smallholder farmers as well as nature. This study provides evidence of the role of government policy and practice in perpetuating the status quo by not promoting either research on agroecology or direct consumer to producer value chains while providing subsidies for the inputs of industrial agriculture. Originality/value There have been very few studies that have provided an account of the limited value generated in agricultural commodity chains for smallholder farmers due to the need to purchase the inputs of industrial agriculture supported by government subsidies. This study extends the field of accounting for biodiversity into agriculture using the science of agroecology to explain the role played by biodiversity in increasing the amount of value generated by smallholder farmers. By utilising the labour theory of value, the authors have introduced the notion of the labour power of nature as represented by the environmental services that nature provides.
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Juana, James S., Kenneth M. Strzepek, and Johann F. Kirsten. "Market efficiency and welfare effects of inter-sectoral water allocation in South Africa." Water Policy 13, no. 2 (October 20, 2010): 220–31. http://dx.doi.org/10.2166/wp.2010.096.
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The need for increased agricultural production to meet the growing demand for food, coupled with concerns for environmental sustainability, economic growth and poverty reduction has increased demand on the already scarce water in South Africa. At the same time, because of agriculture's minimal contribution, compared to the industrial and mining sectors, to South Africa's GDP and employment, the call to reallocate water from agriculture to non-agricultural use has been intensified. This study updates the 1998 Social Accounting Matrix (SAM) for South Africa and uses the computable general equilibrium model to analyze the impact of water reallocation from agriculture to the non-agricultural sectors on output growth, value added at factor cost, which captures the payments from the production sectors to the factors of production, and households' welfare. Using different water reallocation scenarios, the simulation results indicate that water reallocation from agriculture to non-agricultural sectors beyond the level of a market allocation scenario will lead to a decline in sectoral output and a significant deterioration in the welfare of poor households. It thus undermines development efforts aimed at reducing the existing level of poverty in the country.
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Nishimwe, Grace, Didier Milindi Rugema, Claudine Uwera, Cor Graveland, Jesper Stage, Swaib Munyawera, and Gabriel Ngabirame. "Natural Capital Accounting for Land in Rwanda." Sustainability 12, no. 12 (June 22, 2020): 5070. http://dx.doi.org/10.3390/su12125070.
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Land, as a valuable natural resource, is an important pillar of Rwanda’s sustainable development. The majority of Rwanda’s 80% rural population rely on agriculture for their livelihood, and land is crucial for agriculture. However, since a high population density has made land a scarce commodity, growth in the agricultural sector and plans for rapid urbanisation are being constrained, and cross-sectoral trade-offs are becoming increasingly important, with a risk that long-term sustainability may be threatened if these trade-offs are not considered. To help track land value trends and assess trade-offs, and to help assess the sustainability of trends in land use and land cover, Rwanda has begun developing natural capital accounts for land in keeping with the United Nations’ System of Environmental-Economic Accounting. This paper reports on Rwanda’s progress with these accounts. The accounting approach adopted in our study measures changes in land use and land cover and quantifies stocks for the period under study (2014–2015). Rwanda is one of the first developing countries to develop natural capital accounts for land, but the wide range of possible uses in policy analysis suggests that such accounts could be useful for other countries as well.
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Marrufo Garcia, Rubén Dario, and Abel Maria Cano Morales. "Accounting treatments of biological assets and agricultural products." Visión de Futuro, no. 25, No 2 (Julio - Dic) (July 1, 2021): 63–80. http://dx.doi.org/10.36995/j.visiondefuturo.2021.25.02r.002.en.
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It should be mentioned that this work that is presented, as a result of research, corresponds to the management and accounting treatment that can be given to Biological Assets in Latin American companies in the agricultural sector, and its purpose is to demonstrate the influence that exists between the importance given to low financial accounting (IAS / IFRS) and poor reciprocity in accounting management and accounting practices that are effectively applied in the agricultural sector, especially in SMEs, thereby causing some cracks. However, it can be stated that the reasons for the possible fissures that may exist are attributed to the fact that the current general accounting standards do not adapt very well to the particularities of the agriculture sector and are relatively difficult, and costly to implement.
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Stelmakh, Nataliia. "METHODICAL PROVISION OF FORENSIC ACCOUNTING EXPERTISE IN AGRICULTURE: STATE AND PROSPECTS." Economic discourse, no. 3-4 (December 30, 2021): 57–63. http://dx.doi.org/10.36742/2410-0919-2021-2-6.
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Introduction. Methodological support of forensic examinations is formed by appropriate methods, which are developed by specialists of research institutes of forensic examinations and are subject to certification and state registration in the Register of methods of forensic examinations. The analysis of this methodological support revealed that despite the high level of economic crime, in the agricultural sector (in terms of violation of land use rules), none of the methods contains issues of forensic accounting examinations of agricultural activities. Methods. General scientific and special methods of research of processes and phenomena in their interrelation and development were used during the research; monographic - when formulating the purpose, objectives, subject and object of research. At the stage of collection, design, registration, systematization and processing of information for research was used inductive method, and in the process of theoretical understanding of the problem - deductive. Results. The article considers the state of methodological support of forensic accounting examinations in Ukraine, the procedure for registration of new methods that will ensure the implementation of professional examinations in the agricultural sector. Discussion: Based on the research, we propose to form a method of forensic accounting in the agricultural sector, which will take into account the sectoral characteristics of economic activity of these enterprises. Keywords: forensic accounting examination, methodology, agriculture.
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Zinchenko, A. P., and M. V. Kagirova. "Assessment of the Development of Agriculture in Russia Based on the System of National Accounting." Voprosy statistiki 28, no. 5 (October 27, 2021): 28–38. http://dx.doi.org/10.34023/2313-6383-2021-28-5-28-38.
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The growing interest both in our country and throughout the world in agriculture as an economic activity of strategic importance for ensuring food independence of the country determines the relevance of research on devising approaches to the analysis of its development using statistical methods. The authors’ approaches to assessing the development of agriculture in Russia based on data from the system of national accounts, including input-output tables, presented in this paper, make it possible to characterize the dynamics of the formation and use of output and gross value added (GVA) of the agricultural sector of the economy (including in the institutional context); assess the demand for each of the presented products within the industry and in the intermediate consumption of other industries; to identify structural changes in the composition of intermediate consumption in the production of goods; determine the trends and prospects for the development of agriculture on their basis.As part of the study, the authors disclosed additional analytical capabilities of statistical databases that include agricultural censuses and current accounting data in the system of macroeconomic indicators and allow for a more accurate assessment of the effectiveness of agricultural development. The calculated coefcients of direct costs ranged in the form of time series, analysis of the structure of intermediate consumption made it possible to identify the features of the development of the Russian agricultural sector and the directions for improving its economic and statistical analysis. The authors argue for the need to take into account the phenomenon of multistructure of agriculture in Russia to calculate the gross value added produced in the sector of peasant farms, subsidiary farms, separately small and large agricultural organizations, including holdings, with the obligatory comparison of the selling prices of their products used when calculating output and GVA. A proposal was made to include a table with additional information on labor costs and consumption of feed, fertilizers, electricity, and other basic resources in physical terms in the system of input-output tables by industry.
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Widiyanti, Novi Wulandari, Bunga Maharani, and Indah Purnamawati. "Accounting Treatment of Biological Assets for Agricultural Companies in Jember and Bondowoso." International Journal of Finance & Banking Studies (2147-4486) 7, no. 2 (September 12, 2018): 58–65. http://dx.doi.org/10.20525/ijfbs.v7i2.897.
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Application of IAS 41-Agriculture in developed countries contrast with agricultural entities conditions in developing countries especially for Indonesia. The adoption of IAS 41 makes DSAK-IAI issue PSAK 69 Agriculture intended for agricultural entities so that they can measure and record related biological assets of a company. However, the application of PSAK 69 to agricultural companies also facing problems such as changes in accounting treatment especially for accounting method which are changed form historical value to fair value. The purpose of this study is to provide an overview of accounting treatment of biological asset in Jember plantation companies in state-owned plantation companies in Jember and Bondowoso regencies, namely PTPN 12 and PTPN 11 (PG Pradjekan). The methode used was descriptive qualitative. The researchs showed that differences in biological assets of each company can cause differences in the recording of biological assets. The differences between the two companies are in terms of plant type, plant age and costs incurred in each type of plant. However, in other cases, the accounting treatment of biological assets in PTPN 11 (PG Pradjekan) and PTPN 12 has similarity on recording biological assets at acquisition cost method. This study shows that currently both companies are still used accounting records with a historical value approach that accumulates all costs incurred from the nursery process until the plants are transformed into yielding crops.
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KOZACHENKO, Anna, Lina CHUDAK, and Nataliya YAREMCHUK. "THE INFLUENCE OF ASSESSMENT OF BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTION ON TAXATION OF AGRICULTURAL ENTERPRISES." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 4 (44) (April 2019): 25–32. http://dx.doi.org/10.37128/2411-4413-2019-4-3.
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Agriculture is one of the main branches of the national economy of Ukraine. Accordingly, the logic of accounting rules, connected with the objects of this branch, must be based on the national interests. However, this statement is not always performed. Today, between the national and international accounting rules of biological assets and agricultural products, as the main objects of accounting in agriculture. there is a certain dissonance. It concerns the order of their assessment and affects the taxation of agricultural enterprises. The aim of the article is to highlight those consequences which the valuation of biological assets and agricultural products has for the agrarian enterprises, with its influence on their tax load and the financial situation in general. During the process of researching, a chain of considerations about the tax aspect of the motivation of propaganda of the valuation of the biological assets and agricultural products of agricultural enterprises is presented. It is proved that such an assessment procedure is not profitable for local agricultural producers, because it creates additional financial burdens for them. This reduces their competitiveness and creates benefits for big business. On the basis of the negative impact of the estimation of objects of the alive economy at fair value on the financial condition of agrarian enterprises when they are in the system of taxation of income tax, a vision is expressed regarding the refusal of international rules of accounting of biological assets and agricultural products.
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Kostyukova, E. I., V. S. Germanova, K. Y. Bushlina, and V. I. Khoruzhy. "Management accounting as an information base for making management decisions." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 9 (September 1, 2021): 24–36. http://dx.doi.org/10.33920/sel-11-2109-03.
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This article discusses topical issues of management accounting in agriculture in the form of an information database for making management decisions in the context of economic crisis processes. The main factor of the management accounting system is its economic efficiency, that is, the benefits that are used to use the resources of the management accounting system, through the use of quality resources of the used operational management decisions. Rules for choosing management decisions of agricultural organizations.
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Barayeva, Yu V., and N. A. Kabanova. "Classification of Economic Risk in Agriculture." Economy of agricultural and processing enterprises, no. 9 (2020): 47–51. http://dx.doi.org/10.31442/0235-2494-2020-0-9-47-51.
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The state and development of agriculture determines the level of food security of the country. The problems associated with the agricultural industry in Russia are systemic. In the context of multifactorial development of the agricultural sector, it is important to constantly analyze the conditions that affect the occurrence of risks in the economic activity of the industry. For a comprehensive accounting of risk factors in agriculture, it is necessary to rely on the industry classification of risks. In a modern economy, risks are present in any economic activity. In the decision-making process in risk management issues, it is necessary to understand the characteristic features of the occurrence of risk factors, to analyze and systematize the most significant risks of the agricultural industry.
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Akroush, Samia Nadeem, Boubaker Dhehibi, and Aden Aw-Hassan. "Agricultural Growth Accounting and Total Factor Productivity in Jordan." International Journal of Productivity Management and Assessment Technologies 4, no. 1 (January 2016): 1–14. http://dx.doi.org/10.4018/ijpmat.2016010101.
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This article develops new estimates of historical agricultural productivity growth in Jordan. It investigates how public policies such as agricultural research, investment in irrigation capital, and water pricing have contributed to agricultural productivity growth. The Food and Agriculture Organization (FAO) annual time series from 1961 to 2011 of all crops and livestock productions are the primary source for agricultural outputs and inputs used to construct the Törnqvist Index for the case of Jordan. The log-linear form of regression equation was used to examine the relationship between Total Factor Productivity (TFP) growth and different factors affecting TFP growth. The results showed that human capital has positive and direct significant impact on TFP implying that people with longer life expectancy has a significant impact on TFP growth. This article concludes that despite some recent improvement, agricultural productivity growth in Jordan continues to lag behind just about every other region of the world.
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USHKALENKO, Irina. "PECULIARITIES OF MODELING IN AGRICULTURAL PRODUCTION WITH RISK ACCOUNTING." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (50) (April 28, 2020): 119–34. http://dx.doi.org/10.37128/2411-4413-2020-1-8.
Full textAbstract:
The causes of the risk inherent in any field of human activity, in particular for agricultural production are considered. AIC, in contrast to other branches of production, has a very important specific reason for the appearance of risk - weather conditions. Weather conditions are one of the main factors of the degree of uncertainty for agricultural production. When developing the organization of production of the agricultural sector, the natural and climatic conditions must be taken into account. In the agroindustrial complex, weather risk is most important and the main task of modeling and optimizing agricultural production is the development of ways of taking into account and reducing the weather risk. Economic result, which is an indicator effectiveness production in agriculture economy, depends independent characteristics of weather conditions. The problem of weather economic sustainability and risk far exceeds the problem of productive stability, because not only all agricultural industries, but also the national economy of the country as a whole are closely related to agricultural production. The instability of agricultural production significantly affects all the integral indicators of the national economy, including the volume of the national product. In the agroindustrial complex, weather risk is most important and the main task of modeling and optimizing agricultural production is the development of ways of taking into account and reducing the weather risk. Economic result, which is an indicator effectiveness production in agriculture economy, depends independent characteristics of weather conditions, that is why it is a random variable. This applies to all regions, all forms of ownership, all types of agricultural activities. Weather conditions can not be managed, but they can be adapted to achieve maximum integral result. To do this, you must select the other projects, strategic and tactical solutions with multiple permissible ones. In principle, there is the ability to manage the characteristics of weather resistance economic efficiency. In this case, we must try to obtain the maximum economic effect not only in a separate weather situation, but also during the long term, so that the effectiveness of the production is as possible as possible in relation to the accidental weather conditions in the given climate zone.