ACCOUNTING OF LAND PLOTS AND RATIONAL USE OF LAND IN AGRICULTURE
DOI:
https://doi.org/10.37332/2309-1533.2022.4.17Keywords:
accounting of land plots, agricultural land, rational use of land, land ownership, land use, agricultural enterprises.Abstract
Yemets O.I., Hryhoriv O.O., Chumychkina E.V. ACCOUNTING OF LAND PLOTS AND RATIONAL USE OF LAND IN AGRICULTURE
Purpose. The aim of the article is to define land plots as an object of accounting, outline (substantiation, etc.) directions of rational use of agricultural land and formation of financial and economic incentives for land users.
Methodology of research. General scientific and special methods were used to achieve the goal: the dialectical method of scientific knowledge – for considering land plots as objects of accounting, researching measures for the rational use of land; analysis – to assess incentives for encouraging land users to conduct effective activities; graphic – for visual display of the obtained results; abstract and logical method – for forming research conclusions and proposals.
Findings. Peculiarities of land plots as objects of accounting are studied. The categories of land are separated by economic purpose. The method of accounting of land plots at enterprises is described. The normative legal acts that regulate operations on the accounting of land plots are considered. Directions for improving the accounting of land plots and rational land use are proposed. The main ways of financial and economic encouragement of land users to conduct efficient farming have been determined.
Originality. It is proposed to add additional indicators to the form of statistical reporting No. 50-сг “Main economic indicators of the work of agricultural enterprises”. It was determined that the main areas of rational land use should be: development and implementation of national and regional soil protection programs and soil fertility improvement; improvement of the principles of implementation of ecological and landscape land management; improvement of the legislative framework regarding the protection of agricultural lands; efficient use of land by implementing crop rotation and scientifically based land management.
Financial and economic incentives for land users are offered, namely: payments for anti-erosion works per 1 ha of agricultural land; reimbursement of costs incurred in the process of carrying out reclamation works; exemption from payment of land tax or rent of land that is under improvement; compensation for lost income from agricultural land due to low productivity; periodic payments for increasing fertility organically; partial exemption from taxes of agricultural producers who are effectively engaged in solving environmental problems; provision of preferential loans to land users for the purchase of special equipment: anti-erosion, land reclamation and other restoration equipment.
Practical value. It has been proven that compliance with the above measures of rational use of agricultural land will lead to efficient land use. The results of the research can be used by agricultural enterprises during their economic activities.
Key words: accounting of land plots, agricultural land, rational use of land, land ownership, land use, agricultural enterprises.References
Pravdiuk, N.L. (2017), “Land plots as an object of accounting”, Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky, no. 12, pp. 102-115.
Ksionzhyk, I.V. “Organization of accounting of agricultural land plots by subjects of agricultural management”, available at: https://webcache.googleusercontent.com/ (access date December 01, 2022).
Podolianchuk, O.A. and Lepetan, I.M. (2022), “Accounting and taxation of agricultural land plots”, Ahrosvit, no. 2, pp. 37-44.
Bohira, M.S. and Yarmoliuk, V.I. (2011), Zemlevporiadne proektuvannia: teoretychni osnovy i terytorialnyi zemleustrii [Land management design: theoretical foundations and territorial land management], Ahrarna osvita, Kyiv, Ukraine, 416 p.
Cherevko, H.V. and Yatskiv, M.I. (1995), Ekonomika pryrodokorystuvannia [Economics of nature use], tutorial, Svit, Lviv, Ukraine, 208 p.
Volkov, S.N. (2001), Zemleustroistvo. Teoreticheskie osnovy zemleustroistva [Theoretical foundations of land management], Kolos, Moscow, Russia, Vol. 1, 496 p.
Podolіanchuk, O.A. (2017), “Organization of accounting by small business entities”, Efektyvna ekonomika, no. 4, available at: http://www.economy.nay&ka.com.ua/?op=1&z=5536 (access date December 2, 2022).
Ministry of Finance of Ukraine (2000), “Accounting Standard 7 “Fixed assets”, Order dated 27.04.2000 no. 92, available at: https://zakon.rada.gov.ua/laws/show/z0288-00#Text (access date December 02, 2022).
Ministry of Finance of Ukraine (2007), “Accounting Standard 32 “Investment Property”, Order dated 02.07.2007, no. 779, available at: https://zakon.rada.gov.ua/laws/show/z0823-07#Text (access date December 02, 2022).
Ministry of Finance of Ukraine (2003), “Accounting Standard 27 “Non-current assets held for sale and discontinued operations”, Order dated 07.11.2003, no. 617, available at: https://zakon.rada.gov.ua/laws/show/z1054-03#Text (access date December 02, 2022).
Ministry of Finance of Ukraine (2000), “Accounting Standard 14 “Rent” of 28.07.2000, no. 181, available at: https://zakon.rada.gov.ua/laws/show/z0487-00#Text (access date December 02, 2022).
Sysak, E.O. (2010), “Accounting of land resources: international and national experience”, Naukovyi visnyk Uzhhorodskoho nats. universytetu. Seriia: Ekonomika, Special issue 29, Part 1, pp. 93-96.
Zhuk, V.M. (2008), “Accounting of agricultural lands: theory and practice”, Zbirnyk naukovykh prats Lutskoho natsionalnoho tekhnichnoho universytetu, Issue 5(20), Part 1, pp. 179-185.
Downloads
Published
Issue
Section
License
Open-access articles (open-access journals)
Authors whose articles are published in open-access retain all rights to the content of the articles.
Open access articles are committed to be published under Creative Commons Attribution (CC BY) 4.0. This license allows others to distribute, edit, correct and build upon your work, even commercially, as long as they indicate your authorship. Detailed information at Creative Commons site: https://creativecommons.org/licenses/by/4.0/
Permissions for open-access journals
If the article is published in open-access under CC BY 4.0 or CC BY-NC 4.0 (which was possible till the 15th of December, 2018) licenses, users may reproduce it in accordance with their terms.
Additionally, if the article had been published under CC BY-NC 4.0 (this license authorizes others to download your works and share them with others as long as they indicate your authorship, but they can’t use them commercially in any case.), the use for the following commercial purposes requires permission:
– reproduction of content in a work or product intended for sale;
– reproduction in presentations, brochures or other marketing materials used for commercial purposes;
– distribution of the content to promote or market a person, product, course, service or organization;
– text and data mining for the purpose of creating a saleable product or product which benefits from promotional or advertising revenue;
– use of the content by a commercial entity or individual for the purposes of remuneration, directly or indirectly through sale, licensing, promotion or advertising;
– linking to the content (in an email, webpage, portable electronic device or otherwise) for the specific purpose of marketing or advertising a person, product, course, service or organization for commercial benefit.
For further details and permission requests, please contact.
