FADN/FSDN as a Tool for Accounting, Information and Statistical Support of Ukraine's State Agrarian Policy in the Context of European Integration
Journal Title: Oblik i finansi - Year 2024, Vol 1, Issue 4
Abstract
Ukraine's acquisition of the EU candidate status requires the adaptation of the agricultural sector's accounting, information and statistical systems to the EU's pan-European standards. In this context, the FADN (Farm Accountancy Data Network) and FSDN (Farm Sustainability Data Network) are key tools for ensuring transparency, accuracy and analytical support of the state agricultural policy. The purpose of the article is to identify the regulatory framework and methodology for building and reporting on FADN/FSDN data networks by EU farms and to substantiate their advantages as a tool for effective accounting, information and statistical support of Ukraine's state agricultural policy in the context of European integration. The article summarises the European experience of using FADN/FSDN as tools for monitoring the agricultural sector's economic efficiency, social aspects and environmental sustainability. The structure, directions and key effects of using FADN in the context of the implementation of the EU Common Agricultural Policy were described. The results of the study indicate that today in Ukraine, there is scattered and underdeveloped statistical support for management in the agricultural sector with a decrease in the number of indicators included in the regulated reporting, which leads to a reduction in the information base and a decrease in the efficiency and effectiveness of management decision-making by both industry structures and other key stakeholders. In addition, the article presents recommendations for adapting FADN/FSDN networks to Ukrainian conditions. The practical value of the study is to create a basis for forming a transparent, reliable, and harmonised system of accounting, information, and statistical support that will support the adoption of sound management decisions in Ukraine's state agricultural policy. The introduction of FADN/FSDN accounting and reporting networks will increase the efficiency of Ukraine's agricultural sector management and ensure compliance with the requirements of European integration.
Authors and Affiliations
Valerii Zhuk & Stanislav Vasylishyn & Yuliia Nezhyd
Keywords
Related Articles
- EP ID EP761161
- DOI 10.33146/2307-9878-2024-4(106)-108-117
- Views 6
- Downloads 0
Comprehensive Diagnosis of Activity's Economic Indicators to Ensure Insurance Companies' Financial Security
The development of the insurance market is accompanied by unstable transitional processes that can create threats and risks of worsening the insurer's financial condition. In this regard, an urgent issue is the comprehen...
Документальне забезпечення бухгалтерського обліку прав користування землею
Метою статті є удосконалення документального забезпечення бухгалтерського обліку операцій з правами користування землею. Виявлено, що існуючі первинні та зведенні документи, рекомендовані для обліку нематеріальних активі...
Financial Equalization in the Conditions of Reform of the Public Finance Management System
In connection with the expiration, in 2020, of basic regulatory and legal acts coordinating the implementation of the decentralization, it is needed to actualize and determine further directions of reform of the public f...
Стан та удосконалення обліку витрат на ремонти і поліпшення основних засобів
Стаття присвячена дослідженню теоретичних і методичних аспектів обліку витрат на ремонти і поліпшення (модернізація, модифікація, добудова, дообладнання, реконструкція тощо) основних засобів. Метою статті є висвітлення д...
The Implications of Robotic Process Automation in the Automation of Economic Processes: A Case Study of Fruit Processing Factory
For several years, big companies in Romania and beyond have faced various challenges, including digitization. This involves transitioning to new versions of integrated ERP systems, incorporating cutting-edge database tre...