Bioekonomika ta agrarnii biznes最新文献

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Innovative marketing as an effective tool of business success 创新营销是商业成功的有效工具
Bioekonomika ta agrarnii biznes Pub Date : 2021-03-05 DOI: 10.31548/bioeconomy2021.01.001
O. Zhuk
{"title":"Innovative marketing as an effective tool of business success","authors":"O. Zhuk","doi":"10.31548/bioeconomy2021.01.001","DOIUrl":"https://doi.org/10.31548/bioeconomy2021.01.001","url":null,"abstract":"Theoretical principles and mechanisms of innovative marketing development substantiated and covered taking into account the best European practices and national characteristics. The research is uses dialectical methods of cognition of processes and phenomena, uses a monographic method, which analyzes the evolution of scientific achievements of Ukrainian and foreign scientists on the development of innovative marketing, an empirical method of comprehensive assessment of the current state of innovation as an effective tool for business success, comparative analysis of diversity types of innovations, which creates opportunities and preconditions for their more active use by enterprises of different spheres of activity and contributes to the success of business, comparative analysis of the diversity of types of innovations, which creates opportunities and prerequisites for their more active use by enterprises of different fields and contributes to business success, as well as abstract-logical method, which developed theoretical generalizations and conclusions. Process of studying is development of innovative marketing in Ukraine and in some European countries, the current state of innovation is highlighted and its economic aspects are analyzed. The main results of modern transformations in innovation marketing are identified and it is determined that it is a systematic integration of the full innovation cycle: from consideration of market conditions of innovative products, their business planning, sales, promotion of innovative products, innovation and revenue generation. Innovation marketing differs from traditional marketing in that it is not related to a real product, but to innovations and evaluation of the effectiveness of their development and promotion in innovation. Along with the constant changes, it is advisable to formulate a definition of innovative marketing as a comprehensive system of enterprise aimed at analyzing and managing innovations based on marketing information and marketing tools and provides for the implementation of tasks using innovative marketing tools, which will contribute to business success.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43114767","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}
引用次数: 0
Prospects of Ukrainian agricultural market development in the context of European integration 欧洲一体化背景下乌克兰农业市场发展前景
Bioekonomika ta agrarnii biznes Pub Date : 2021-03-05 DOI: 10.31548/bioeconomy2021.01.006
Yelyzaveta Synetska
{"title":"Prospects of Ukrainian agricultural market development in the context of European integration","authors":"Yelyzaveta Synetska","doi":"10.31548/bioeconomy2021.01.006","DOIUrl":"https://doi.org/10.31548/bioeconomy2021.01.006","url":null,"abstract":"Ukraine’s European integration is a multilevel, dynamic, and long process that has a complex, sometimes dramatic evolution and depends on many internal and external factors. Ukraine has favorable geographical, climatic, resource and other prerequisites for rural development, so it is potentially able to become a country with priority agricultural development and one of the main suppliers to world markets of environmentally friendly food products. However, today the problem of inconsistency between the level of development of the Ukrainian agricultural sector and rural areas in general at the world level and the standards of the EU countries remains unresolved. The prerequisites for Ukraine’s integration into the EU are analyzed, considering the advantages and disadvantages of this process for the country’s agricultural market. The necessity of transition to the investment and innovation model of development of this market was proved. Optimization of the development of all sectors of the agricultural market should become a significant direction for improving the management of innovative financing. The article considers the current state of development of the agri-food market in the foreign economic activity of Ukraine. The assessment of the level of competitiveness of agricultural products is summarized. Factors influencing the improvement of competitive positions of agricultural products in the domestic and foreign markets are proposed. Global trends indicate that Ukraine can gain a lasting push for development and even become a world leader, becoming a breadwinner for almost the whole world. The adoption of EU norms and standards in Ukraine, together with duty-free trade, should attract investors who want to introduce the latest technologies into the country’s economy. This will help turn Ukraine’s economy into an exporter of value-added products, and exports of raw materials will be a thing of the past. These global changes would have to be accompanied by a qualitatively new steps to create conditions for the liberalization of markets. This should also apply to markets for agricultural products and food products. In this way, we can expect success only if we increase the competitiveness of agricultural products. And this, in turn, can only be realized in conditions of innovative development.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46586014","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}
引用次数: 0
Assessment of concentration of producers on the beef market 牛肉市场生产者集中度评价
Bioekonomika ta agrarnii biznes Pub Date : 2021-03-05 DOI: 10.31548/bioeconomy2021.01.004
L. Stepasiuk
{"title":"Assessment of concentration of producers on the beef market","authors":"L. Stepasiuk","doi":"10.31548/bioeconomy2021.01.004","DOIUrl":"https://doi.org/10.31548/bioeconomy2021.01.004","url":null,"abstract":"The article analyzes the peculiarities of the functioning of the beef market and its impact on the development of the country’s economy. It is emphasized that the importance of national food security and the country’s export potential is an indisputable fact. It is emphasized that an important role in this mission of the state is played by livestock, which provides the population with valuable food. Therefore, the state of development of this branch of agriculture is relevant at present and is one of the priorities of agricultural policy. The importance and role of cattle meat in food security are substantiated. Based on the calculation of five concentration indicators (concentration ratio, Herfindahl-Hirschman index, Hall-Tidman index, market share variance, coefficient of variation, entropy coefficient, relative entropy coefficient), the peculiarities of competition in the domestic meat market are determined. Calculations show that this market is moderately concentrated with a limited oligopoly, has weak market power of economic entities, and a high level of competition in the foreign market of cattle. It is established that ensuring the competitiveness of domestic beef is possible due to the revival of the meat industry based on the development of specialized enterprises, which will reduce production costs, provide affordable prices for beef in rising food prices and product quality standards to enter foreign markets. It is emphasized that the effective development of the meat market will contribute to the sustainable development of the agricultural sector in Ukraine and increase the competitiveness of domestic products. There is still a wide field for research on the mechanisms of state support for the development of livestock in order to restore the potential of the industry and provide the country with stable international positions.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":"35 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41306656","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}
引用次数: 0
Directions of activation of investment activity of small and medium enterprises of the agricultural sector 启动农业部门中小企业投资活动的方向
Bioekonomika ta agrarnii biznes Pub Date : 2021-03-05 DOI: 10.31548/bioeconomy2021.01.005
L. Shynkaruk, K. Alekseieva, Olha Tsokol
{"title":"Directions of activation of investment activity of small and medium enterprises of the agricultural sector","authors":"L. Shynkaruk, K. Alekseieva, Olha Tsokol","doi":"10.31548/bioeconomy2021.01.005","DOIUrl":"https://doi.org/10.31548/bioeconomy2021.01.005","url":null,"abstract":"The article substantiates the directions of investment activity of the small and medium enterprises of the agrarian sector of Ukraine. The role of the small and medium sized enterprises is well-grounded in modern economic conditions and the need to intensify their investment activities is shown. The current situation with the development of such enterprises is analyzed and the specific measures to stimulate the investment activity are indicated. It is proved that the investment activity of small and medium-sized agrarian enterprises should be intensified. It is obvious that the large agrarian enterprises possess more abilities in attracting investments in particular in implementing the new technologies. However, these are the small and medium sized agrarian enterprises able to reach both economic and social goals and serve as an elevator for the youth in the villages. Also the food security function is implemented by the small and medium-sized agrarian enterprises. The analysis of the data on the development of small and medium-sized agrarian enterprises in Ukraine shows the importance of them for the economic growth and the development of the national economy. Their development was unfortunately negatively affected by the fast spread of the corona virus in the world and the following quarantine restrictions. The data on the development of small and medium agrarian enterprises in Ukraine and in Germany has been presented in order to compare and to use the positive German experience in domestic conditions. In current conditions it is necessary to implement urgent measures to support the small and medium enterprises, i.e. to reduce the tax burden, to provide access to markets, in particular by stimulating the export activities of small and medium enterprises, to increase the level of digitalization of them. Presently there are public programs for support of the small and medium agrarian enterprises introduced by the Government. If these measures prove to be effective there are positive anticipations concerning the renewal and intensification of the development of small and medium enterprises in Ukraine.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42081119","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}
引用次数: 0
Methodological tools of budget financing of the agricultural sector of the economy 农业经济部门预算融资的方法工具
Bioekonomika ta agrarnii biznes Pub Date : 2021-03-03 DOI: 10.31548/bioeconomy2020.03.057
O. Lemishko
{"title":"Methodological tools of budget financing of the agricultural sector of the economy","authors":"O. Lemishko","doi":"10.31548/bioeconomy2020.03.057","DOIUrl":"https://doi.org/10.31548/bioeconomy2020.03.057","url":null,"abstract":"The article is devoted to the development of methodological tools for budget financing of the agricultural sector of the economy of Ukraine. It is substantiated that the agricultural sector is a basic component of sustainable development of the national economy, a multiplier of general economic growth. The low quality of budget planning was diagnosed, which negatively affected the formation of the system of budget financing of the agricultural sector of the Ukrainian economy. Systemic shortcomings of the financial support of the agricultural sector of the economy from the State Budget of Ukraine identified: repeated adjustment of planned expenditures for the general and especially for the special fund, due to non-fulfillment of planned volumes and untimely budget allocations for the needs of the agricultural sector, lack of continuity the amount of funding for government programs, etc. It is established that agriculture of Ukraine is financed by 2/3 from the general fund of the State budget, from the special - by a third; the main source of funding for other sectors of the agricultural sector is the general fund. The types of models of state regulation of the agricultural sector of the economy in terms of basic features are identified - the type of financial policy, the level of state intervention, targeting, consequences for the market environment, and countries that apply the relevant models. According to this set of features, American and European types of models are distinguished. The type of capital reproduction model in the agrarian sector of Ukraine's economy is diagnosed as an intermediate type (between American and European) with a specific mechanism of financial regulation, in which direct methods of state regulation with appropriate levers and tools are preferred. It is emphasized that the target vector of state support should be positive dynamics in creating added value in the agricultural sector of the economy and stabilizing the financial stability of agricultural enterprises, which will form the basis of expanded capital reproduction and encourage accelerated sustainable development of the agricultural sector. The main directions of budget financing of the agrarian sector of the economy of Ukraine are formed: increase of absolute volume and specific weight in the general expenses of the Consolidated budget of Ukraine at the level of the contribution of the branch to the GDP of the country; improving the quality of budget planning of expenditures, limiting the possibility of adjusting their volumes for the general and special fund; expenditures to support food security and export potential of the agricultural sector of the economy under protected items; ensuring structural changes in favor of the development budget and its formation on a medium-term basis; prohibition of discretion in the financing of state and regional target programs in accordance with the approved passports, specification of these expenditures in accordance with ","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48228383","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}
引用次数: 0
Foreign regulation experience of the agricultural land market 国外农用地市场调控经验
Bioekonomika ta agrarnii biznes Pub Date : 2021-03-03 DOI: 10.31548/bioeconomy2020.03.037
O. Kireitseva, O. Zhylin
{"title":"Foreign regulation experience of the agricultural land market","authors":"O. Kireitseva, O. Zhylin","doi":"10.31548/bioeconomy2020.03.037","DOIUrl":"https://doi.org/10.31548/bioeconomy2020.03.037","url":null,"abstract":"The article examines theoretical formation foundations of functioning system of the agricultural land market in foreign countries. It is analyzed basic and special parameters of the legislative framework on land, protection of rights and opportunities of land owners, purchase and sale procedures in the context of land relations. It has been determined that the success of land reforms and the effectiveness of implementation and functioning of the land market depend on the level of their scientific substantiation, state regulation and measures to coordinate interests of its participants. Land relations are governed by norms of civil, administrative law, or by special laws dedicated to certain types of land relations, as well as laws on agrarian and land reforms in foreign countries. Such key aspects of public regulation are considered in: the taxation system, the credit and financial mechanism, antimonopoly policy, special targeted programs. There is various level of centralization and decentralization of land management, representative bodies of territorial communities that have different powers to regulate land use, organizational and legal forms of land use and forms of ownership of land resources that are not the same in countries with different socio-political systems. It has been determined that the legal regulation of land potential should contain effective aspects of the practical application of norms in real context. That is not only the normative existence of functioning rules, but also the practical aspect of ensuring the implementation of the state's land potential through local authorities within the land areas. This issue can be analyzed by the experience of foreign countries, such as the USA, Germany, France, Italy, Poland, Cyprus, Israel.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44165012","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}
引用次数: 1
Bankinsurance: new challenges and development prospects in Ukraine 银行保险:乌克兰面临的新挑战和发展前景
Bioekonomika ta agrarnii biznes Pub Date : 2021-03-03 DOI: 10.31548/bioeconomy2020.03.016
O. Zharikova, K. Cherkesenko
{"title":"Bankinsurance: new challenges and development prospects in Ukraine","authors":"O. Zharikova, K. Cherkesenko","doi":"10.31548/bioeconomy2020.03.016","DOIUrl":"https://doi.org/10.31548/bioeconomy2020.03.016","url":null,"abstract":"The article reveals the essence of modern bank insurance and new challenges and prospects for development in Ukraine. The definition of \"bank insurance\" is theoretically substantiated and the general financial and economic characteristics of Ukrainian banks are realized. The normative indicators of commercial institutions are analyzed and the main risks affecting banking and insurance activities and the possibility of their leveling are identified. Theoretical and practical information on the process of merging the capital of banks and insurance companies, financial and economic analysis of one of the largest banks in modern Ukraine - JSC \"PrivatBank\", and assessed the financial stability of its insurance partners. A study of the insurance market of Ukraine with the definition of possible prospects for cooperation with the studied bank. From the calculations, it was found that PrivatBank can be recommended to find new partners for cooperation between leading companies such as AXA Insurance and Providna. It is established that banking insurance technologies have a significant place at the present stage of development of the domestic financial segment. Using a large customer base and a wide network of branches and outlets, banking experts expect that revenues from the sale of insurance products in 2021 may amount to 15% of total bank revenues, as the volume of bank insurance in \"PrivatBank\" is growing quite rapidly. The activity of banks in market conditions is subject to its general laws, and therefore requires the development of a viable mechanism for managing financial activities, aimed at increasing the competitiveness of banks. Thus, the ability of bank managers to determine the degree of financial stability of their own bank, competing banks and counterparties plays an important role. Therefore, one of the principles of further rapid development of the banking system of Ukraine is the search for ways to optimize the financial condition of the bank.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47901353","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}
引用次数: 3
Influence of the Covid-19 pandemic on trends in development of professional ethics 新冠肺炎疫情对职业道德发展趋势的影响
Bioekonomika ta agrarnii biznes Pub Date : 2021-03-03 DOI: 10.31548/bioeconomy2020.03.087
V. Samsonova
{"title":"Influence of the Covid-19 pandemic on trends in development of professional ethics","authors":"V. Samsonova","doi":"10.31548/bioeconomy2020.03.087","DOIUrl":"https://doi.org/10.31548/bioeconomy2020.03.087","url":null,"abstract":"The COVID-19 pandemic has created unprecedented challenges for businesses and organizations in the public and private sectors around the world. It has forever changed the business environment and pushed companies to a turning point in technology change. The catastrophic consequences of the pandemic for human health, its psychological endurance, emotional resilience and moral consciousness are striking. The results of the study show that in the near future it is necessary to prepare for overcoming the consequences of the pandemic not only in terms of medical and practical aspects, but also in terms of ethical issues. The article considers the challenges and consequences of the COVID-19 pandemic for the world economy, professional moral norms. Six megatrends that transform the world after the end of the pandemic, identified by the United Nations, including the advent of the big data economy: hyper-connected society; the wellbeing economy; low-carbon economy; the circular economy; the bio growth economy; the experience economy. It is noted that the likely emergence of new approaches to professional activities may create new threats or affect the level of previously identified threats to the basic principles of professional ethics and lead to certain ethical dilemmas in the performance of professional duties. These examples of the application of the basic principles of professional ethics in modern conditions will help to formulate the necessary ethical values for each person and better guide professionals in solving complex problems that currently arise in decision-making and create an ethical infrastructure that will improve the culture of business management at the operational and strategic levels. This will increase the efficiency of managing the economic development of the country. The emphasis is on the ethical responsibility of professionals in any field in the post-pandemic period. The results of the study suggest that the risk of discrediting ethics increases against the background of a pandemic. The article outlines the main directions of overcoming these challenges, trends in the development of professional ethical systems. There is a growing need for ethical regulation of professional behavior and actions in vital areas of human life.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49315390","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}
引用次数: 0
Agricultural enterprise management report 农业企业经营报告
Bioekonomika ta agrarnii biznes Pub Date : 2021-03-03 DOI: 10.31548/bioeconomy2020.03.106
H. Umerova
{"title":"Agricultural enterprise management report","authors":"H. Umerova","doi":"10.31548/bioeconomy2020.03.106","DOIUrl":"https://doi.org/10.31548/bioeconomy2020.03.106","url":null,"abstract":"The article is devoted to the organizational and basic procedures of the Management Report’s structural synthesis and informational content. This reporting form introduction is due to the implementation of the Directive 2013/34 / EU provisions “On annual financial statements, consolidated financial statements” in the legislation of Ukraine. Accordingly, the requirement has been established for large enterprises, including public interest entities, to prepare a Management Report concerning the financial and non-financial information disclosing. Medium-sized enterprises are entitled to submit the Report in abridgement, highlighting only the finance indicators of their activities. Management Report is an information support source and a comprehensive assessment of the state and potential, financial, economic, social, labor and environmental enterprise activities, identified risks and uncertainties, etc. The information obtained allows both internal and external users to assess the consequences of the enterprise activities impact on the environment, society and the economy, in particular, the certain segment development potential. Domestic and international regulatory support on the Management Report preparation has been analyzed as part of the study. It has been established that the form, structure and content of the Management Report is not regulated and is generated by enterprises independently in any form, taking into account the Methodological Recommendations for its preparation. The Management Report content has been proposed in accordance with the requirements of different management levels particularly concerning disclosing relevant information on agricultural enterprise activities in economic, social and environmental areas. The purpose of such informational content is to reflect the specifics and technological features of the enterprise activities for crop production. The implementation of these recommendations will provide information on the results and specifics of agricultural enterprise activities; the headcount analysis and the social policy state in general at enterprises; impact on the environment and mechanisms to minimize it. It also has determined that disclosing these key performance indicators contributes to the increase in information transparency, accountability and comparability, as well as agricultural enterprise investment attractiveness and sustainable development.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43947217","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}
引用次数: 0
Peculiarities of accounting of payment calculations in a pandemic condition 流行病条件下支付计算会计的特殊性
Bioekonomika ta agrarnii biznes Pub Date : 2021-03-03 DOI: 10.31548/bioeconomy2020.03.005
L. Gutsalenko, M. S. Nikolenko
{"title":"Peculiarities of accounting of payment calculations in a pandemic condition","authors":"L. Gutsalenko, M. S. Nikolenko","doi":"10.31548/bioeconomy2020.03.005","DOIUrl":"https://doi.org/10.31548/bioeconomy2020.03.005","url":null,"abstract":"The article considers the forecast of the International Labor Organization on the unemployment rate caused by the COVID-19 pandemic. The real indicators of unemployment in Ukraine in terms of months during the introduced quarantine in 2020 are analyzed and these data are compared with the indicators for the same period in 2019. The main possible ways of preserving jobs with compliance with quarantine measures, as well as minimizing labor costs and maintaining the level of productivity. Each of the methods listed in the article is described. Emphasis is placed on the peculiarities of their documentation at enterprises. The accounting of payroll calculations under different conditions during quarantine has been studied. In particular, a detailed study of the payment of various types of leave during quarantine, their documentation and conditions of granting. Particular attention is paid to the provision of free vacations, its duration and features of extension. The issue of accrual of the Unified social contribution when granting an employee vacations without pay is considered. The peculiarities of payment of part-time employees and employees transferred to shift work during quarantine are compared. Peculiarities of overtime pay for hourly forms of payment have been studied. Remuneration for remote work and the the regime under which the performance of official duties may be performed are analyzed. The possibility of providing employees with other benefits for work is considered. Possible payments to employees, and also features of accrual and payment of taxes during downtime are highlighted. The views of scientists on this subject are analyzed. The experience of other countries on the issue of payment in a pandemic is considered. Suggestions are given on possible measures and details of accounting for payroll during the quarantine period. The form of the internal economic reporting for control of the used and unused days of vacations is offered. Conclusions are made on the information presented in the article.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45297517","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}
引用次数: 0
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