Management of expenses for fertilizers and chemical plant protection products in the accounting and control system of agrarian formations

• Autorzy: Degaltseva Zhanna V. , Govdya Victor V. , Velichko Konstantin A.

Identyfikatory

DOI

10.24425/jwld.2021.137116

• Języki publikacji: EN

Abstrakty

EN

A wide variety of soil and climatic conditions requires extensive study of the characteristics of the use of fertilizers and chemical plant protection products, which sometimes negatively affects the environment. Therefore, there is a need not only to know the ways and amount of application of fertilizers and chemical protectors but also to have a clear idea of the processes occurring in the soil, plants, ecology of the production environment and the rural population. This knowledge will allow us to carefully approach the practical issues of chemicalizing the crop industry and prevent possible negative consequences. To study the integrated interdisciplinary object of management accounting related to the assessment of the reproduction of agricultural land fertility, the functions and complex interaction of IT management, and analysis of specific situations of the impact of costs on fertilizers and chemical plant protection products on the gross crop production in the Kuban economic entities were applied. The study found that modern science has formulated the main theoretical aspects of the economic and environmental efficiency of the use of mineral fertilizers and chemical plant protection products in agriculture. Noting the significant achievements of scientists and practitioners in this field of agricultural development, we believe that the use of digital technologies for assessing the quality of soil fertility, methods and methods of using chemical agents can qualitatively improve information on the costs of their use, and determine the most rational and environmentally friendly areas. The studied experience in the application of methods indicates a fairly high accuracy in assessing the quality of soil fertility. Moreover, the results make it possible to change the associated types of managerial work, such as the planning of the procurement of fertilizers and plant protection products, precisely determine their types, and coordinate the place and time of their use.

Słowa kluczowe

EN

accounting and control system; agrarian formation; cost of fertilizers; efficiency information technology; management

• Wydawca: Wydawnictwo ITP
• Czasopismo: Journal of Water and Land Development
• Rocznik: 2021
• Tom: no. 49
• Strony: 229--234
• Opis fizyczny: Bibliogr. 15 poz., rys., tab.

Twórcy

autor

Degaltseva Zhanna V.

• Kuban State Agrarian University after I. T. Trubilin, Department of Accounting Krasnodar, st. Kalinina, 13, 350044, Russia

• https://orcid.org/0000-0003-2413-4276

autor

Govdya Victor V.

• Kuban State Agrarian University after I. T. Trubilin, Department of Accounting Krasnodar, st. Kalinina, 13, 350044, Russia

• https://orcid.org/0000-0002-5408-4874

autor

Velichko Konstantin A.

• Kuban State Agrarian University after I. T. Trubilin, Department of Accounting Krasnodar, st. Kalinina, 13, 350044, Russia

• https://orcid.org/0000-0002-4429-5029

Bibliografia

• AKHMADEEV R., REDKIN A., GLUBOKOVA N., BYKANOVA O., MALAKHOVA L., ROGOV A. 2019. Agro-industrial cluster: Supporting the food security of the developing market economy. Entrepreneurship and Sustainability Issues. Vol. 7. No. 2 p. 1149–1170. DOI 10.9770/jesi.2019.7.2(25).
• ASIAN S., HAFEZALKOTOB A., JOHN J.J. 2019. Sharing economy in organic food supply chains: A pathway to sustainable development. International Journal of Production Economics. Vol. 218 p. 322–338. DOI 10.1016/j.ijpe.2019.06.010.
• BRANNON D.L., WIKLUND J. 2016. An analysis of business models: Firm characteristics, innovation and performance. Academy of Entrepreneurship Journal. Vol. 22. No. 1 p. 1–12.
• BUCZKO U., KÖHLER S., BAHR F., SCHARNWEBER T., WILMKING M., JURASINSKI G. 2017. Variability of soil carbon stocks in a mixed deciduous forest on hydromorphic soils. Geoderma. Vol. 307 p. 8–18. DOI 10.1016/j.geoderma.2017.07.015.
• CORBACHO C., SÁNCHEZ J.M., COSTILLO E. 2003. Patterns of structural complexity and human disturbance of riparian vegetation in agricultural landscapes of a Mediterranean area. Agriculture, Ecosystems & Environment. Vol. 95. No. 3 p. 495–507. DOI 10.1016/S0167-8809(02)00218-9.
• DEGALTSEVA Z.V., GOVDYA V.V., VELICHKO K.A. 2020. Management of expenses for fertilizers and chemical plant protection products in the accounting and control system of agrarian formations. Journal of Talent Development and Excellence. Vol. 12. No. 3 p. 17–29.
• GOVINDAN K., SHANKAR K.M., KANNAN D. 2020. Achieving sustainable development goals through identifying and analyzing barriers to industrial sharing economy: A framework development. International Journal of Production Economics. Vol. 227, 107575. DOI 10.1016/j.ijpe.2019.107575.
• HOU E., LUO Y., KUANG Y., CHEN C., LU X., JIANG L., LUO X., WEN D. 2020. Global meta-analysis shows pervasive phosphorus limitation of aboveground plant production in natural terrestrial ecosystems. Nature Communications. Vol. 11. No. 1 p. 1–9. DOI 10.1038/s41467-020-14492-w.
• KOLESNIKOV S.I., KAZEEV K.S., VAL'KOV V.F. 2000. Effects of heavy metal pollution on the ecological and biological characteristics of common chernozem. Russian Journal of Ecology. Vol. 31. No. 3 p. 174–181. DOI 10.1007/BF02762817.
• MARKINA I., TERESHCHENKO S., VARAKSINA E. 2018. Determining farm product cost as a component of the enterprise’s economic stability. Revista ESPACIOS. Vol. 39. No. 28 p. 35–47.
• MAROUF N., REMINI B. 2019. Impact study of Beni-Haroun dam on the environmental and socio-economic elements in Kébir-Rhumel basin, Algeria. Journal of Water and Land Development. No. 43 p. 120–132. DOI 10.2478/jwld-2019-0070.
• MOLAJOU A., AFSHAR A., KHOSRAVI M., SOLEIMANIAN E., VAHABZADEH M., VARIANI H.A. 2021. A new paradigm of water, food, and energy nexus. Environmental Science and Pollution Research, pp. 1-11. DOI 10.1007/s11356-021-13034-1.
• POULADI P., AFSHAR A., MOLAJOU A., AFSHAR M.H. 2020. Socio-hydrological framework for investigating farmers’ activities affecting the shrinkage of Urmia Lake; hybrid data mining and agent-based modelling. Hydrological Sciences Journal. Vol. 65. No. 8 p. 1249–1261. DOI 10.1080/02626667.2020. 1749763.
• TIESSEN H., CUEVAS E., CHACON P. 1994. The role of soil organic matter in sustaining soil fertility. Nature. Vol. 371 p. 783–785. DOI 10.1038/371783a0.
• VORONKOVA O.Y., OVCHINNIKOV Y.L., AVDEEV Y.M., FOMIN A.A., PENKOVA A.N., ZATSARINNAYA E.I. 2020. Land resource management in the agro-industrial sector of Russia. Journal of Talent Development and Excellence. Vol. 12. No. 3 p. 422–431.

Uwagi

Opracowanie rekordu ze środków MNiSW, umowa Nr 461252 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2021).