Rationale for the need to use blockchain technology to record and control operations for the export of grain (the example of Ukraine)

Despite the steady export of Ukrainian grain growth, the net profit from its sales does not increase, and most times, even falls. That is why it became necessary to find out the reasons for the current situation and find ways out of it. The most common method for solving such problems in the modern world is the implementation of blockchain and related technologies (smart contracts, cryptocurrencies, etc.). This article is devoted to studying the economic need for the use of blockchain technologies to monitor grain for export in Ukraine and the analysis of foreign experience blockchain implementation to agricultural supply chains to adapt the best practices to Ukrainian realities. As a result of a theoretical study, the article identified problems in Ukrainian grain export, analyzed the results of using blockchain to solve similar problems in foreign countries, and also identified ways to use world experience in this area. In addition, the authors offered practical recommendations for changing and complementing the existing technological and logistic stages of grain export in Ukraine. It was also found that blockchain technologies, because of their properties such as decentralized control, security, traceability, and control of transactions, could solve most of the problems that arise in the grain supply chain from grower to end consumer. The authors have proposed a generalized multilayer system that includes a "Data input layer", a "Data store layer", and a "User's layer", which most fully considers the peculiarities of agriculture in Ukraine. However, the question of these technologies introducing cost and the economic feasibility of their use for farms of various sizes remains is still unclear, and will be considered by the authors in their following works

Improvement of accounting and tax accounting of receivables

The relevance of this study is determined by the fact that the importance of effective management of receivables for ensuring financial stability is considered. Reducing the risk of insolvency, improving liquidity, increasing current assets, strengthening trust and reputation, as well as macroeconomic impact are the key mechanisms through which effective management of receivables contributes to the financial stability of enterprises and the country as a whole. The purpose of this study was to find ways to improve work with receivables of enterprises operating in the Khmelnytskyi region of Ukraine. As a work methodology, such research tools as analysis, synthesis, and PESTEL analysis were chosen. The results of the study demonstrated that it is critically important for any enterprise to be able to efficiently record its receivables to avoid the risk of receiving tax fines and interest charges. By implementing new mechanisms for improving accounts receivable accounting, enterprises can obtain more accurate financial reporting, improve cash flow management, ensure timely payment of services and goods from customers, improve compliance with Ukrainian tax legislation, which leads to an increase in their economic efficiency. Accounting for receivables also considers the accounting of customers’ credit ratings, which gives companies an idea of the areas of development and serves as the basis for work on managing funds. Moreover, a well-established business process, from the standpoint of avoiding the appearance of debts due to the improvement of tax and accounting, can also help the government of Khmelnytskyi region to collect taxes more effectively (timely and in full) and promote the development of public infrastructure and the provision of services in the region. The significance of the obtained results lies in the potential contribution to the construction of a stronger and more stable financial system of the Khmelnytskyi regio

Accounting of real costs for the production of organic food: world experience and practice of Ukraine

The purpose of the publication is to study the current state of the organization and methods of accounting for the costs of organic production from the point of view of environmental and economic accounting in Ukraine and recommendations for adapting accounting support for managing the costs of production of organic products to the requirements of the formation of integrated information of environmental and economic accounting. To determine the general trends in the development of accounting support for managing the costs of the production of organic products, the methods of induction and deduction were used. The economic and statistical method was used to analyse the state of production of organic products, and the observation method was used to study the state of accounting for the real costs of producing organic food. The state of development of organic production for the period from 2000 to 2019 in the world, Europe and Ukraine has been analysed. It has been determined that at the micro level, in the conditions of organic production, environmental and economic accounting is an information system that allows you to monitor compliance with the requirements of domestic and international legislation regarding the implementation of this type of activity, and, at the next stages, to form consistent and comparable statistical indicators to account for the relationship " links between the environment and the economy. In the absence of regulatory accounting in Ukraine in the conditions of organic production, the formation of internal regulatory accounting regulations is a prerequisite for the effective management of such production. The formed system of cost accounting objects, considering the specifics of technological processes of operators of organic production, will allow organizing a separate accounting of costs for the production of organic products, inorganic products, and products of the transition period. A nomenclature of cost accounting items in terms of production of organic production is proposed, the use of which will make it possible to distinguish in accounting the expenses allowed by legislation in terms of production of organic production from expenses for which there are certain restrictions. The features of the functions of primary documents reflecting the costs of organic production are determined and ways to improve the documentation of production processes are proposed. This will improve the information support for product quality control and will allow adapting the accounting support for managing the production costs of organic products to the requirements of the formation of integrated information on environmental and economic accounting