# 18 152–159 View full article

УДК 334.732

DOI: https://doi.org/10.36887/2415-8453-2020-1-18

Igor KOSTYRKO
Doctor of Economics, Professor of Accounting and Taxation,
Lviv National Agrarian University
Iryna HUMENIUK
Teacher of Department of Finance, Economics and Economic Cybernetics,
Podilsky Special Education and Rehabilitation Socio-Economic college
Andriy BUTOV
PhD in Economics, Associate Professor, Associate Professor of Department of Economics of Bioresources and Nature Management,
Ternopil National Economic University
Stepan MAKARUKHA
Applicant of Accounting and Auditing Department,
Lviv National Agrarian University
Oleksandr ILIN
Applicant of the Department of Organization of Production, Business and Management,
Kharkiv Petro Vasylenko National Technical University of Agriculture

JEL classification: Q13

Abstract

Based on the analysis of the current state of existing agricultural cooperatives within the country and their features in Lviv region, main problems of development of this organizational and legal form have been identified. It is established that the functioning of agricultural cooperatives in Lviv region is still in its infancy due to imperfect institutional environment and their production and economic results do not have a significant impact on the overall economic condition of the agricultural sector and the welfare of the rural citizens. Dynamics of registered cooperatives in Ukraine is compared with the actual ones. It is shown that the development of cooperative process is made due to changes to general socio-economic situation in the industry, which is facilitated by state authorities, as well as development of the latest forms and methods of organizing economic activity in rural areas, implemented on a project basis. Conclusions are made that creation and functioning of cooperatives is the result of institutional changes, and cooperative organizational forms can be considered as a certain social capital. It is established that the main problems of agricultural cooperation development in Ukraine are: incomplete restructuring of the agricultural sector, weak material and technical base of cooperatives, especially in capital-intensive areas of agricultural production, unavailability of loans and weak financial support of agricultural cooperation by the state. It is shown that the state policy should be aimed at creating conditions for the development of agricultural cooperatives, intensification of cooperatives, state support and legal protection of cooperatives, optimization of tax policy by differentiating tax rates and facilitating access to credit for agricultural cooperatives rural households. It is recommended in further research to pay attention to the elimination of identified obstacles, primarily of an institutional nature, in accelerating the development of agricultural cooperatives as an organizational and legal form that has significant potential for its development.

Keywords: agricultural cooperatives, organizational and economic form, cooperative movement, production cooperatives, service cooperative.

References

  1. Kaletnik, H. M. (2015). «Components of rural development and models of agricultural entrepreneurship and cooperation». Rozvytok maloho i serednoho pidpryiemnytstva ta kooperatsii na seli. [Development of small and medium business and cooperation in rural areas]. Proceeding of the Materials Problemy ta perspektyvy: zb. materialiv nauk. konf. i navch-prakt. seminaru. Vinnytsia, рр. 5–13.
  2. Malik, M. I. and Zinovchuk, V. V. (1996). Kooperatyvni vidnosyny v ahrarnomu sektori. [Cooperative relations in the agricultural sector]. Suchasna ahrarna polityka Ukrainy: problemy stanovlennia. Kyiv. Ukraine.
  3. Pysarenko, V. V. Marketynh ovoshchnoi produktsyy: Orhanyzatsyonno эkonomycheskyi mekhanyzm yntehratsyy uchastnykov ovoshchnoho rыnka [Marketing of vegetable products: Organizational and economic mechanism of integration of vegetable market participants]. Available at: http: // agromage. com
  4. Romanova, L. V. (2013). «Development of marketing cooperatives in vegetable growing as a direction of forming business partner networks». Visnyk Kharkivskoho natsionalnoho ahrarnoho universytetu im. V. V. Dokuchaieva. Seria: Ekonomichni nauky. no. 4. рр. 57–63.
  5. Tsikhanovska, V. M. (2015). Suchasnyi stan ta problemy rozvytku kooperatyvnoho rukhu v Ukraini. [Current status and problems of development of cooperative movement in Ukraine]. Prodovolchi resursy: zb. nauk. prats. Seriia: Ekonomichni nauky. NAAN; In-t prod. resursiv NAAN. Kyiv: NNTs «IAE». no. 4. рр. 31–37.
  6. Chornopyshchuk T. I. (2015). «Cooperative movement as a factor of stable development of agrarian sector of economy». Rozvytok maloho i serednoho pidpryiemnytstva ta kooperatsii na seli. [Development of small and medium business and cooperation in rural areas]. Proceeding of the Materials Problemy ta perspektyvy: zb. materialiv nauk. konf. i navch-prakt. seminaru. Vinnytsia, рр. 26–35.
  7. Rozvytok kooperatyvnykh vidnosyn v ahrarnomu sektori Ukrainy. [Development of cooperative relations in the agrarian sector of Ukraine] (2016). M. A. Lendiel, V. K. Zbarskyi, M. P. Talavyria, L. M. Hazuda. Vyd-vo NUBiP. Kyiv. Ukraine.
  8. Pro silskohospodarsku kooperatsiiu: Zakon Ukrainy. (2012). [On agricultural cooperation]. On agricultural cooperation: Law of Ukraine № 5495-IV dated 20.11.2012. Available at: https://zakon.rada.gov.ua/laws/show/5495–17
  9. Malik, M. Y. and Luzan, Yu. Ya. (2010). «Problems of cooperation and integration relations in agroindustrial complex». Ekonomika APK. № 3. рр. 3–9.
  10. State Statistics Service of Ukraine. Available at: http://www.ukrstat.gov.ua

The article was received 10.12.2019