METHODOLOGICAL APPROACHES TO THE ASSESSMENT OF FUNCTIONING OF AGRICULTURAL CHAINS
The article is devoted to substantiation of methodical tools of research of efficiency of agro-food chains. The aim of the article is to generalize the existing methodological approaches to evaluating the effectiveness of agri-food chains, substantiation of the algorithm for determining value added at the micro and macro levels and components of information support. The following research methods were used: monographic; theoretical generalization, methods of cognition, dialectical method, analysis and synthesis, induction and deduction, systemic integrated approach. It is proved that the methodological basis for calculating the value added of global agri-food chains is the system of accounting for international trade based on value added Trade in Value Added and tables "Costs-Output", which are combined with national tables "Costs-Output". It is argued that it is difficult to calculate the value added of national origin, which is included in the intermediate costs of exported products. It is reasonable to study the directions of formation of value added of agro-food chains in the following directions: branches in the system of national accounts; by types of economic activity; at the level of business entities. It is proved that the calculation of value added in the study of agri-food chains should be carried out at the level of each participant (actor) in order to implement the principles of cost-oriented management and continuous determination of the value of this indicator at the level of economic entities. It is argued that in order to eliminate differences in the value of value added at the micro and macro levels, it is necessary to harmonize the financial statements of economic entities to the requirements of the SNA and provide for the allocation of value added on a separate line.
2. Ponomarenko, A.N., and K. Yu.Muradov. “New statistics on the movement of value added in international trade.” HSE Economic Journal, no.1, 2014, pp. 43–79.
3. OECD-WTO (2018). Trade in Value Added (TiVA): Value added in gross exports by source country and source industry. OECD Statistics, www.oecd.org/sti/ind/measuring-trade-in-value-added.htm. Accessed 2.11.2020.
4. “Measuring Trade in Value Added: An OECD-WTO joint initiative.” WTO, https://www.wto.org/english/res_e/statis_e/miwi_e/tradedataday13_e/oecdjanv13_e.pdf. Accessed 2.11.2020.
5. TiVA 2015 indicators - definitions. Version 2, October 2015. OECD, www.oecd.org/sti/ind/tiva/TIVA_2015_Indicators_Definitions.pdf. Accessed 2.11.2020.
6. “The concept of development of the system of national accounts of July 25, 2002 № 413-r.” The Verkhovna Rada of Ukraine, zakon0.rada.gov.ua/laws/show/413-2002-%D1%80. Accessed 2.11.2020.
7. Methodological provisions on the organization of state statistical observation "cost-output table": Order of the State Statistics Service of Ukraine November dated 1, 2018 № 236. State Statistics Service of Ukraine, www.ukrstat.gov.ua/norm_doc/2020/101/101.pdf. Accessed 2.11.2020.
8. Kravtsova, I.V. Methods of research of global value chains. Scientific Bulletin of the International Humanities University, issue 16, 2016, pp. 39-44.
9. Methodological provisions of the updated version of the system of national accounts of 2008: Order of the State Statistics Service of Ukraine dated 17.12.2013№ 398). State Statistics Service of Ukraine, www.ukrstat.gov.ua. Accessd 2.11.2020.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution NonCommercial NoDerivs 4.0 Unported License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)