Collected Works of Uman National University of Horticulture最新文献

{"title":"Methods of cost management at the enterprise","authors":"L. Parkhomenko, O. Zagorodniuk, L. Dlugoborska","doi":"10.31395/2415-8240-2021-99-2-69-81","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-99-2-69-81","url":null,"abstract":"In the article on the basis of semantic analysis (the terms \"costs\", \"management\", \"cost management\", \"enterprise\", \"cost management in the enterprise\", \"method\") and determining the place of cost management methods in the cost management system at the enterprise such management methods. The chronology of development of methods of management of expenses at the enterprise and their characteristics is resulted. The classification of cost management methods of business entities is developed and proposed separately. The crisis of the national economy, which covered a period of twelve years, significantly changed the approaches of domestic entrepreneurs to management. Problems with sales, unprofitable activities required a focus on crisis management (crisis financial management), loss control, maintaining a stable level of profit, which was achieved primarily through cost management. The purpose of the article – based on a critical assessment of scientific developments in the field of cost management to determine the essence, characterize and develop a classification of cost management methods in the enterprise. The theoretical and methodological basis of the study were the works of domestic and foreign scientists, leading scientists and practitioners in the field of cost management in the enterprise. General theoretical methods were used in the research process. The system method was used in the study of theoretical aspects in the field of cost management. The method of analysis was used in the study of the most popular methods of cost management and their chronology of development. With the help of abstract-logical method – substantiated and presented conclusions and proposals for improving methods of cost management in Ukrainian enterprises. The article defines the essence of cost management methods based on semantic analysis of the term \"cost management method\" using a number of economic terms to form its structure, as well as determining the place of cost management methods in the cost management system in modern enterprise. A brief description of the most common methods of cost management in the financial and economic activities of economic entities, indicating their positive and negative sides. Based on the above characteristics, a classification of cost management methods was developed and proposed.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"176 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132829327","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Diversification as a strategic direction for sustainable development of enterprises in the agricultural sector of the economy","authors":"S. Sokolyuk, M. Koroteev, O. Zharun, O. Tupchiy, N. Blenda","doi":"10.31395/2415-8240-2021-99-2-326-336","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-99-2-326-336","url":null,"abstract":"The diversification of the activities of agricultural enterprises is considered as a process of mastering the production of new or expanding the range of traditional types of products, which makes it possible to more fully realize the existing natural, biological, resource, production potential and helps to strengthen financial, economic and environmental safety, increases the competitiveness and efficiency of economic entities. Today, the need to diversify the activities of domestic agricultural enterprises is determined by a set of prerequisites, both general economic and specific. In modern realities, the overwhelming majority of farmers are focused on the production of the most liquid and least capital- and labor-intensive types of products with a short payback period. The economic results of agricultural enterprises in most cases directly depend on the efficiency of production of grain and oilseeds. Narrow specialization, and sometimes practically monoculture, increases the threats of agrobiological, ecological, and economic nature Diversification of their activities allows minimizing the risks of agricultural enterprises from unfavorable phenomena of agrotechnical and weather-climatic nature and unforeseen changes in market conditions. Optimization of the sectoral structure on the basis of a rational combination of the main, additional, and subsidiary industries ensures more efficient use of land and means of production, leads to the leveling of seasonality, and creates conditions for an enterprise to receive a guaranteed stable income. The priority for the diversification of large-scale agricultural production is its investment and innovative development with a rational combination of crop and livestock industries, the revival of the traditional for Ukraine industries of beet growing, vegetable growing, horticulture, cattle breeding, pig breeding, sheep breeding. Diversification of the activities of small and medium-sized producers provides for an orientation towards the production of products with a high level of labor intensity, environmentally friendly organic products, niche agriculture, the production of non-traditional agricultural products, green, agritourism, etc. The need to change the raw material nature of the agricultural sector of the Ukrainian economy determines the need to increase the industrial processing of agricultural raw materials. This will not only make it possible to obtain greater added value, but will also ensure the creation of additional jobs, will contribute to the growth of incomes of the population, and an increase in the revenues of budgets of all levels. The development of diversification processes guarantees a stable income and an increase in the profitability of agricultural producers and will also contribute to the implementation of national priorities for ensuring the country's food security, increasing employment, and solving social and material problems of peasants.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130384574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Development of the bank lending system of agricultural business","authors":"O. Nepochatenko, P. Bechko, S. Ptashnyk, V. I. Nagorny","doi":"10.31395/2415-8240-2021-99-2-7-17","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-99-2-7-17","url":null,"abstract":"A factor in ensuring reproduction in agriculture is the development of a bank lending system. Currently, the need for credit resources in agriculture requires further development of a specialized system that would meet the requirements and conditions of a modern market economy. Issues of formation and development of the credit system in agriculture are considered both by domestic economic theory and practice and by countries with developed market relations, which are based on the development of the infrastructure of modern credit relations, forms and methods of lending. The sphere of agricultural lending is in the process of formation due to imperfect legislative provision, underdevelopment of the credit products market, and the absence of the vast majority of market infrastructure entities. Solving these problems will help expand the availability of agricultural producers to credit resources, as well as ensure the stabilization and development of the industry. Agricultural production is a strategically important sector of the national economy, the development of which depends on the level of food and national security of the country. The development of the modern agricultural sector as the most important component of the national economy largely depends on external sources of financing, the main of which is bank lending. State support for lending to farmers is an objective necessity. At the same time, limited access of farmers to credit resources of banks makes it impossible to increase production efficiency. Increasing the availability of farmers to credit resources is one of the priority areas for ensuring the dynamic development of agriculture, their functioning on self-financing and self-sufficiency. A well-established lending system plays an important role in lending to agricultural producers. Studies on the development of the bank lending system for agricultural producers indicate the lack of a developed legal framework for providing farmers with bank loans for both operating and investment activities. Preferential lending regime introduced in the practice of lending to farmers in modern conditions does not work due to lack of budget funds.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125544201","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Principles of performing foreign economic transactions and contracts","authors":"S. Sokoliuk, O. Zharun, O. Tupchii","doi":"10.31395/2415-8240-2021-99-2-204-210","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-99-2-204-210","url":null,"abstract":"In the context of complex political and socio-economic processes, that are characterized by the stratification of the property status of various segments of the population, by the growth of customs offenses, by the aggravation of the influence of destabilizing trends on the economic security of the state, the issue of creating an effective state system of customs and legal regulation of foreign economic activity of business entities becomes relevant. The variety of nomenclature of goods transported across the customs border, and the peculiarities of foreign economic operations determines the implementation of customs and legal regulation by a large number of state authorities, each of which, within the limits of their competence, is entitled to issue normative documents in the field of foreign economic activity and provide permits for foreign trade operations. The fulfillment of a foreign trade obligation is subject to both the terms of the agreement and the provisions of the normative sources of international trade law, and the customs of commercial turnover. Among the customs produced by many years of experience in international trade, the customs are distinguished, which have become general provisions, which in the civil doctrine are called the principles of fulfilling obligations. When drawing up an agreement, it is important to establish which state law will govern relations under a specific agreement, since there are significant differences in resolving the same issues in the law of different countries. The foreign trade sale and purchase agreement is the most common legal form of foreign economic agreement, which mediates the relationship between Ukrainian and foreign entrepreneurs. Its development in accordance with the principles of implementation, the development of conditions and obligations of the parties, the implementation requires special knowledge and skills, taking into account the specific features of the external market.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134561864","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Financial self-sufficiency of local budgets in the context of realization of financial decentralization reform","authors":"O. Rolinskyi, B. Huzar, S. Ptashnyk","doi":"10.31395/2415-8240-2021-99-2-259-275","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-99-2-259-275","url":null,"abstract":"The article highlights the current state of the formation of local budgets in the context of decentralization of financial resources, taking into account the changes made to the budget and tax legislation, the analysis of the revenue and expenditure parts of the local budget is carried out. On the basis of the study, the problems and ways of strengthening the financial base of local self-government bodies have been identified. The main tasks of budget decentralization have been formulated. The sources of filling and problems in the field of formation of local budgets in Ukraine are indicated. According to the Strategic Action Plan of the Ministry of Finance of Ukraine for 2018–2021. the key priorities of Ukraine in the field of public finance management are the efficient execution of budgets and the optimization of resource allocation between the levels of the budgetary system. The fulfillment of these tasks is also the focus of the reform of financial decentralization, which began in Ukraine in 2015 and is aimed at strengthening the financial self-sufficiency of territorial communities. Over the first five years of the implementation of this reform, the share of local bud gets in the consolidated budget of Ukraine has increased from 18.5 % in 2015 to 23.3 % as of June 1, 2020, the share of local budgets' own revenues in GDP – from 5, 1 % to 6.7 % over the same period. However, despite certain positive developments, local budgets are still more than 46 % dependent on transfers from the state budget, which indicates the need for further transformation of the local finance system aimed at strengthening the independence and financial self-sufficiency of local budgets. At the same time, the revealed patterns also indicate the existence of problematic aspects in the formation of the revenue side of local budgets, which actualizes the need to revise the structure of local taxes and fees, as well as the powers of local governments in the field of their appointment, increase deductions from national taxes and fees to local budgets., and, at the same time, popularization of local borrowing and carrying out mass explanatory work on the organizational aspects of this process and optimizing the use of borrowed funds. These measures will increase the level of concentration of funds in local budgets and, accordingly, balance the processes of decentralization of income and expenditure, turning territorial communities into more independent and autonomous participants in budgetary and economic relations.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134594222","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Creation of the bank of breeding material of winter rye in vitro","authors":"L. Ryabovol, Y. S. Ryabovol, I. Diordiieva","doi":"10.31395/2415-8240-2021-99-1-29-37","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-99-1-29-37","url":null,"abstract":"Аn important issue of the selection process is the preservation of the source and obtained material, especially cross-pollinated crops, which significantly lose their viability by inbreeding. Creating a bank of genetic resources using biotechnological methods will effectively solve this problem. The aim of the work was to determine the conditions for the formation of a genetic bank of valuable winter rye materials with changes in temperature and modeling of the nutrient medium for long-term disposal of cloned plants and the use of active collection of original and created forms in the selection process. To deposit the clones, a nutrient medium, which included macro- and microelements according to the Murashige-Skuga medium was used. The nutrient substrate modified with cytokinins and carbohydrates. The clones in culture rooms at a temperature of 6–12 °С and low light intensity (2 kLk) were stored. In the course of research the conditions of creation of an active collection of plants of winter rye with use of temperature restriction and modification of a nutrient medium are defined. A consistent technological scheme for the conversion of plant material into a state of relative anabiosis has been developed. It is proved that the optimal storage temperature for samples is 6 °С. Survival of plants at the specified temperature regime after 12 months of deposition on average by genotypes at the level of 78,2 % was recorded. Modification of the nutrient medium with agar-agar at a concentration of 12,0 g/l increases the proportion of viable clones to 81,3 %, and the introduction into the substrate of an increased concentration of growth regulators, in particular 6-BAP (2,0 mg/l) and sucrose 40,0 g/l and a gradual decrease in temperature to 10 °С prolongs the period of deposition of cloned plants without changing the substrate and the shelf life of breeding material in isolated crops. Using of biotechnological methods for the preservation and reproduction of valuable material intensifies the selection process of obtaining initial samples of winter rye.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133723689","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Creation and evaluation of the source material for the selection of erectoid forms of corn","authors":"Yu. V. Belokur, L. Ryabovol","doi":"10.31395/2415-8240-2021-99-1-105-116","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-99-1-105-116","url":null,"abstract":"Scientific publications of domestic and foreign scientists are analyzed, new approaches to solving the problem of obtaining the original breeding material of corn are identified. The necessity of creation of lines and hybrids of culture with erectile arrangement of a leaf plate is substantiated. It is confirmed that the primary task of the selection process is to group the collection of samples and obtain starting materials for heterosis selection, in particular, on the basis of CSF. To expand genetic diversity and reduce the period of creation of the original forms, it is advisable to use biotechnological methods. Stable production of corn grain is possible in the presence of hybrids with high potential productivity, resistance to pests, diseases, unfavorable environmental factors that meet the modern requirements of intensive technology. A clear understanding of the improved morphological and physiological type of plants and the elucidation of the biological reasons that limit their productivity in certain environmental conditions, contribute to an increase in the efficiency of using corn hybrids and the profitability of agricultural production. When creating hybrids, it is critical to select the parent components that will ensure their high performance. To conduct heterotic selection, the presence of homozygous lines is necessary. Currently, in order to achieve significant success in maize breeding, great attention must be paid to the creation of new starting material with a wide genetic diversity and in particular with an erectoid placement of the leaf plate. The necessity of creating lines and hybrids of culture with erectoid placement of the leaf plate is substantiated. It was confirmed that the primary task of the breeding process is grouping the collection of samples and obtaining initial materials for conducting heterotic breeding, in particular, based on CMS. To expand genetic diversity and shorten the period for creating initial forms, it is advisable to use biotechnological methods.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133182363","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Quality of triticale cupcakes enriched with pumpkin paste","authors":"V. Liubych, V. Zheliezna, D. M. Hrabova","doi":"10.31395/2415-8240-2021-99-1-17-28","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-99-1-17-28","url":null,"abstract":"Aims. To study the quality formation of a cupcake made from triticale flour enriched with pumpkin paste. Methods. Laboratory, mathematical and statistical, physicochemical. Results. The article presents the study results of the quality formation of triticale cupcakes (baking, shrinkage, moisute, volume, porosity), enriched with pumpkin paste. It is established that the quality of triticale cupcakes varies significantly from the pumpkin paste content. As a result of research, it was found that the baking rate of cupcakes varied depending on the pumpkin paste content and was 2.77–3.90 %. This indicator is the lowest in the control variant - without pumpkin paste addition – 2.77 %. Variants with the addition of 5, 15, 35 and 40% of pumpkin paste were characterized by high rates, where the baking rate was 3.72, 3.8, 3.85 and 3.9, respectively. In other experiment variants it was at the level of 3.14–3.63 %. Shrinkage of triticale flour cupcakes enriched with pumpkin paste did not change significantly and amounted to 1.0–1.4 %. It was found that with pumpkin paste addition, the moisture of the cupcakes increased from 21.4 with 5% of pumpkin paste to 36.1 % with 50 %. The highest moisture was characterized by variants with a content of 40, 45 and 50 % of pumpkin paste, respectively, 33.4, 33.2 and 36.1 %. When pumpkin paste is added to the dough, cupcake volume increases from 5 to 50 %. It is obvious that the absence of pumpkin gluten in the paste is the main reason for intensity decrease in the processes of dough leavening and increasing its density. Therefore, with pumpkin paste addition, the porosity of baked goods was not developed, the pores are small and thick-walled. Thus, cupcake porosity was 28.4–55.6 %. This figure was the highest with the addition of 5 % of pumpkin paste – 55.6 %, which is 5.4 % more than control. As the amount of pumpkin paste increased, the cupcake porosity also decreased. Conclusions. In the technology of triticale cupcakes, it is optimal to add 25–30 % of pumpkin paste by dough weight.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127782381","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Macroeconomic instability – unemployment","authors":"R. Mudrak, A. Revutskaya, A. Osipova, L. Parkhomenko","doi":"10.31395/2415-8240-2021-99-2-103-115","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-99-2-103-115","url":null,"abstract":"In the Ukrainian economy there is a steady growing trend of the actual values of the indicator «unemployment rate». The main causes of excessive unemployment in the Ukrainian economy are three crises: a) crisis of 2008–2009, caused by the global financial crisis; b) crisis of 2014–2015, caused by the military aggression of the Russian Federation; c) crisis of 2020 caused by the COVID-19 pandemic. Economic crises cause a decline in economic activity and falling demand for labor. A particularly negative trend is the growth of unemployment in the age group 35–49. It concentrates the most experienced and highly productive workforce. The Ukrainian economy is receiving a double crisis blow - reduction in production due to the recession and reduction of social labor productivity due to the emigration of the most experienced and highly productive employees. The same problem arises due to rising unemployment in the group of experienced labor aged 50 to 59 years. Once again, there is an urgent need to point out the aggravation of the problem of the deficit of the Pension Fund of Ukraine. After all, the aging of the country's population, rising unemployment and labor emigration cause an increase in the pension burden per employee. This can eventually lead to the collapse of the current pension insurance system. at some stage, a significant part of future retirees, who today in good faith pay contributions to the PFC as employed, will not have anything to pay a pension. On a sectorial basis, the main factors in the growth of unemployment are the decline in production in industry and construction. An increase in capital investment does not lead to a decrease in unemployment. This paradox is explained by the fact that the absolute amount of capital investment in the Ukrainian economy is so small that it does not cause a significant impact on employment growth and unemployment reduction. The main vectors of the state employment policy are: stimulation of industrial production and construction, radical improvement of the investment climate in the Ukrainian economy.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117037693","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Justification of the limit of expediency of using potash fertilizers","authors":"G. M. Gospodarenko, A. Martynyuk, E. D. Cherno","doi":"10.31395/2415-8240-2021-99-1-68-80","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-99-1-68-80","url":null,"abstract":"The issues of the recoupment of potash fertilizers are considered, which is one of the most controversial in agronomy, since it is precisely this that determines the need for fertilizers and the economic efficiency of their use. It is shown that the payback of fertilizers is a complex value and not constant in different crops. The increase in yield from fertilizers in kind is taken on the basis of field experiments with fertilizers carried out on podzolized chernozem in the Uman NUS. The cost of the increase in yield from the use of potash fertilizers was determined by the average actual sales prices of products prevailing on the market through various sales channels in the 6th quarter of 2021. collecting a yield increase from potash fertilizers. The cost of potash fertilizer was taken at the current price of 16000 UAH/t with the addition of a margin for their delivery to the farm. The costs for the use of fertilizers on the farm and for collecting the increase in yield were set calculated according to the accepted standards. The difference between the value of the yield increase (YI) and additional costs (AC) gives the net income received from the use of fertilizers. The ratio of the cost of increasing the yield to additional costs shows their payback. On the basis of comparing the indicators YI and AC, the boundaries of the economic efficiency of the use of fertilizers were determined: YI>AC (general expression of the task). The minimum necessary increase in yield from fertilizers and the limits of the increase in prices for potash fertilizers were also calculated. It has been established that at a price for potassium chloride of 16000 UAH /t and the cost of its use in optimal doses for field crops against the background of a balanced nitrogen-phosphorus nutrition, the cost of an increase in yield is 1164–14820 UAH/ ha. Payback (unprofitableness) of 1 kg. potash fertilizers vary in a wide range – from – UAH 18.6 to 104,0, depending on the crop. The limit of the unprofitable price per unit of the active substance of potash fertilizers at the optimal dose of application depends on the crop and is in the range of 6.9–129,5 UAH/ha. With the current disparity in prices for crop products and potassium chloride, its use is unprofitable for winter rye, spring barley, grain sorghum and sugar beet (when applied against a background of 40 t/ha of manure). This is due to the availability of podzolized chernozem with mobile potassium compounds, biological characteristics of crops and technologies for their cultivation.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115204156","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}