THE DEVELOPMENT OF GRAIN PRODUCTION IN UKRAINE: MODERN ECONOMIC AND ACCOUNTING ASPECTS

Abstract

The modern state of the development of grain production in Ukraine is analyzed in the article. Grain production is the basic sector of the agrarian and national economy of Ukraine, which largely determines the size and structure of the export potential and the place of Ukraine in the world agricultural market.It is determined that the share of grain in the export structure of the Ukrainian economy today is about 15%. In the ranking of countries participating in the global grain market, Ukraine takes 7th place. Some indicators of grain production and sales at the national and regional levels are analyzed here. Еру grain production in Ukraine is characterized by a clear tendency to increase in 2017 amounted to about 62 million tons with the potential of national grain production - about 80 million tons. The production of about 79% of all grain products in the country is concentrated in agricultural enterprises of various organizational and legal forms of management. The average yield in public sector enterprises is about 46c / ha, which is 20-23% higher than the level of households.Odessa region does not play a significant role in the structure of national grain production - its part is no more than 7%. The leading grain production areas in Ukraine are: Poltava, Vinnitsa, Dnipr and Kharkov regions. Among the main trends and problematic aspects of the development of domestic grain production, the following were identified: 1) incomplete land reform, 2) problems of functioning of the transparent grain market infrastructure, 3) slow response of agricultural producers to price challenges of the grain market, 4) trends in increasing concentration of agricultural production capital, 5) weak strategic component of agromanagement of most producers, 6) the presence of significant contradictions in national and world practice of accounting and analytical processes in grain production. The general features of state financial support for grain producers in Ukraine have been reviewed. The main problematic aspects of accounting for the costs of biological transformation of assets in grain production are investigated. The main ones are: inconsistency of methods and standards of accounting for biological assets in national and foreign practice.