Integration of precision farming technologies and electronic documentation of operations for accounting bioenergy assets

Bila Yuliya
PhD (Economics), Doctoral Candidate of the Department of Accounting and Taxation, West Ukrainian National University, Ternopil, Ukraine, E-mail: yu.sudyn@wunu.edu.ua, ORCID ID: https://orcid.org/0000-0002-0741-5597

Cite this article:

Bila Y. (2024) Integration of precision farming technologies and electronic documentation of operations for accounting bioenergy assets. Ed.: V.V. Kovalenko (ed.-in-ch.) and others [Integraciіa tehnologii tochnogo zemlerobstva ta elektronnogo dokumentuvannia operacii z obliku bioenergetychnyh aktyviv; za red.: V.V. Kovalenko (gol. red.)], Scientific Bulletin of the Odesa National Economic University (ISSN 2313-4569), Odesa National Economics University, Odesa, No. 9 (322), pp.15-21.

Abstract

The purpose of the article is to determine the vectors for integrating precision farming technologies and electronic documentation of operations for accounting bioenergy assets in agricultural enterprises. The methodological foundations of the study are the dialectical method of cognition using a systematic approach. Deduction and analysis were employed to determine the importance of using electronic documentation in the accounting and analytical system of a business entity. Grouping, synthesis, and induction were applied to outline the directions of integration between precision farming technologies and electronic documentation as an accounting method. Generalization contributed to forming conclusions regarding the possibility of creating electronic documents using precision farming technologies, which will allow confirming accounting data through specific technological measurement tools. The research results include recommendations for forming electronic primary documents for accounting bioenergy assets in the following areas: labor cost accounting, inventory cost accounting, depreciation and agricultural machinery repair cost accounting, and product output accounting. It is proposed to use the following precision farming technologies for electronic documentation of operations: global positioning system, variable rate technology, robotic agrochemical soil analysis, unmanned aerial vehicles, differentiated fertilizer and plant protection product application, no-till and strip-till technologies, differentiated seed planting, selective execution of technological operations, determining the depth of technological operations, and monitoring planting density. The scientific novelty of the research lies in the identification of specific vectors for the integration of electronic documentation and precision farming technologies. The practical significance of the obtained results is the improvement of the process of creating electronic primary documents for accounting bioenergy assets through the use of precision farming technologies.

Keywords

accounting, management, bioenergy assets, electronic documentation, precision farming technologies.

JEL classification:М410; M420; D240;DOI: https://doi.org/10.32680/2409-9260-2024-9-322-15-21

UD classification:657

References

1. Nazarova, I. Ya. (2020). Possibilities and functions of electronic document management. Economic space, 159, 166-170. Retrieved from: http://nbuv.gov.ua/UJRN/ecpros_2020_159_36 (accessed September 10, 2024). [In Ukrainian].
2. Bolduev, M. V., Boldueva, O. V. & Lyshchenko, O. G. (2021). Macroeconomic components of the electronic document management system in the context of institutional support for automated accounting of business processes in Ukraine. Economic Bulletin of the Dnipro Polytechnic, 1, 147-157. Retrieved from: http://nbuv.gov.ua/UJRN/evngu_2021_1_17 (accessed September 10, 2024). [In Ukrainian].
3. Muravskyi, V. V. (2018). Computer-communication form of accounting: monograph. Ternopil: TNEU. [In Ukrainian].
4. Minaev, D. & Radiletskyi, Yu. (2023). The concept of agricultural activity management "precision farming" and the importance of geoinformation technologies in accounting and control. Bulletin of Lviv University, 65, 49-68. DOI: http://dx.doi.org/10.30970/ves.2023.65.0.6505 (accessed September 10, 2024). [In Ukrainian].
5. Hnatyshyn, L., Prokopyshyn, O. & Vasylishyn, S. (2022). Accounting for the cultivation of energy willow in the system of management information technologies for the production of energy crops. Agrarian economy, 15, 1-2, 115-126. [In Ukrainian].
6. Dictionary of agronomist. (2024). Precision farming. Retrieved from: https://superagronom.com/slovnik-agronoma/tochne-zemlerobstvo-id18871 (accessed September 10, 2024). [In Ukrainian].
7. Bila, Yu. (2023). Bioenergy Assets as an Innovative Accounting Object: Definition and Recognition Criteria. Form and finance, 5-10. DOI: https://doi.org/10.33146/2307-9878-2023-4(102)-5-10
8. Zadorozhny, Z.-M. V., Krupka, Y. D. & Ometsinska, I. Ya. et al (2015). Concept of development of accounting, analysis and audit in Ukraine: monograph. Ternopil: TNEU. URL: http://dspace.wunu.edu.ua/bitstream/316497/5793/1/Kontseptsia_rorvytku_buhgalterskogo-obliku-2015.pdf [In Ukrainian].
9. Bila, Y. (2023). Bioenergy assets in the global climate scenario: multilevel model of functions. Herald of Economics, 3, 131–143. DOI: https://doi.org/10.35774/visnyk2023.03.131
10. Documenting, accounting and accounting of grain crop harvest. (2024). Headmaster. Retrieved from: https://buhplatforma.com.ua/article/9164-oblk-vrojayu-zernovih-kultur (accessed September 10, 2024). [In Ukrainian].
11. Ministry of Economic Development and the Ministry of Infrastructure (2013). Order dated December 10, 2013 No. 1005/1454. Retrieved from: https://zakon.rada.gov.ua/rada/show/v1005733-13#Text (accessed September 10, 2024). [In Ukrainian].
12. Ministry of Agrarian Policy of Ukraine. (2007). Methodological recommendations on the use of specialized forms of primary documents for accounting for production inventory in agricultural enterprises No. 929 dated 12.21.2007. Retrieved from: https://zakon.rada.gov.ua/rada/show/v0929555-07#Text (accessed September 10, 2024). [In Ukrainian].
13. Verkhovna Rada of Ukraine (2022). Law of Ukraine «On electronic identification and electronic trust services» No. 2801-IX dated December 1, 2022. Retrieved from: https://zakon.rada.gov.ua/laws/show/2155-19#Text (accessed September 10, 2024). [In Ukrainian].
14. Kumar, N., Upadhyay, G., Choudhary ,S., Patel, B., Naresh Chhokar, R.S. & Gill, S. C. (2023). Resource conserving mechanization technologies for dryland agriculture. In Enhancing resilience of dryland agriculture under changing climate: Interdisciplinary and convergence approaches. Singapore: Springer Nature Singapore. Pp. 657-688.
15. Srivastava, A. & Prakash, J. (2023). Techniques, answers, and real-world UAV implementations for precision farming. Wireless Personal Communications, 131(4), 2715-2746.
16. Sudyn, Yu. A. (2017). Accounting and analysis of goodwill of enterprises: autoref. thesis for obtaining sciences. candidate degree economy Sciences: 08.00.09. TNEU. [In Ukrainian].
17. Sudyn Y. (2018). The genesis of the term "goodwill" in the system of financial and management accounting. Bulletin of the Ternopil National Economic University, 2, 74-83. [In Ukrainian].