Uman NUH | today: 10/16/2024
| Author(s) |
Варченко О. М., , , Варченко О. О., , , Вернюк Н. О., , , |
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|---|---|---|---|
| Category | Economics | ||
| year | 2022 | issue | Issue number 101. Part 2 |
| pages | 65-78 | index UDK | 632.05 | DOI | 10.32782/2415-8240-2022-101-2-65-78 (Link) |
| Abstract | The article considers the directions of involvement of small goods manufacturers in competitive supply chains on the basis of cooperative principles. It is argued that the initiators of the creation of cooperative structures should be processing enterprises that are in short supply of certain types of agricultural raw materials. It is proved that the development of cooperation in agri-food supply chains can provide small agricultural producers with tools to concentrate capital, overcome technical and technological backwardness, as well as increase the level of market power. The positive aspects of the adopted law on cooperation are systematized and the necessity of its improvement in the direction of formation of motivation tools to creation of cooperatives and de-shadowing of their activity is substantiated. Mathematical modeling of profitability of members of a milk cooperative is proposed by changing the quantitative criteria that can be used in the creation of agricultural service cooperatives and the formation of sustainable mutually beneficial relations between the partners of the integrated association. The directions of formation of partnership relations between participants of cooperative formations on the basis of economic substantiation of possible variants of mutual settlements of cooperative with its members taking into account criteria of minimization of tax payments and avoidance of double taxation are considered. A comparative analysis of the options for mutual settlements between the cooperative and its members was carried out, namely: the agricultural producer sells the cooperative's products under a sales contract; sale of milk by the cooperative under the contract of the commission, subject to its participation in settlements with the buyer; sale of milk by the cooperative under the contract of the commission without the participation of the cooperative in settlements with the buyer; share exchange It is calculated that with the second, third and fourth options, taxes are minimized and double taxation does not occur. | ||
| Key words | supply chains, cooperation, agri-food products, partnerships | ||