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Innovation is an important component of the system of measures to accelerate agricultural development, enhancing its competitiveness and efficiency. In research and practice appropriate to use the proposed definition of this concept, as the functioning of institutional structures at each stage of the innovation process from the creation of innovations (implementation of Marketing Research, conducting research and development agenda, their experimental development and testing, registration in the form of reports, material incentives of scientists and inventors, protecting innovations as intellectual property) to the introduction of production (the transformation of innovation)
In world practice, innovation activity is supported by the state mainly by the introduction of tax incentives, including: tax deferral in the case of additional expenditure for innovation; tax reduction in the amount of cost increases for innovation; exemption from taxation of gains derived from the implementation of innovative projects within few years, preferential taxation of dividends received on shares of companies engaged in innovation activities; reducing income tax rates in order to send a reserve for the state order, and joint scientific research and experimental development, providing benefits to projects which are carried out on priority programs, a reduction profits tax by the amount of instruments and equipment transferred to higher education institutions, research institutes and other innovative organizations, subtract from the profit before tax contributions to charities whose activities are related to the financing of innovation; enrollment share of tax innovation organizations in the special accounts and then use for innovation. Last privilege - the only one of the above, is used in Ukraine.
Economic valuation of intellectual property will help to attract more business investment in science. In this regard, intellectual property should receive the status of intangible assets, that is displayed on the balance of institutions - the originators. This is necessary to evaluate all the intellectual property law to provide for the possibility of production of these assets on the balance sheet and not to tax incomes of public research institutions, as the costs of creating intellectual property is not reflected in the accounting for a long time.
The study proves that the main general indicator of economic efficiency of product innovation should be an indicator of the annual economic impact, measured by the total cost of inputs (human labor, materials, capital investments) received by household formations in the course of economic activity. Among the additional indicators should be highlighted: the increase of gross output, crop yields, animal productivity, payback period of additional capital investment, the profitability of production and others. The analysis showed that economic efficiency is achieved through an integrated application of innovative products.
In this essay, innovation activity is investigated in close connection with the development of its two components - the creation of innovative products in research institutions and its practical implementation in industry. The form of innovative products are examples of machines, seeds, animals and poultry, fertilizers, drugs, organizational and economic projects, models, techniques, scientific-technical and economic information, project documentation, etc. The main organizational and economic conditions for the establishment of scientific and technical products. Established that the efficiency of sectoral and regional programs of market development of innovative products will contribute to consolidation of priority innovation projects related packages.
Topical issue
Development of agricultural production at the present stage of development of a democratic state is due largely to the widespread introduction of the practice of domestic and international scientific and technological progress, the strategic role which belongs to the innovation, application of new scientific knowledge materialized.
The structure of the economic mechanism of innovation in agriculture
During the transition to a market study and implementation of innovative strategies for long-term economic growth of agriculture, innovation should be spent on accelerating high-tech high-tech production of competitive agricultural products.
Now, as demonstrated by analysis, share in total production is still quite low. Domestic market of scientific and technical products in the agricultural sector continues to deteriorate. Due to the insolvency of agricultural consumer demand for innovation is reduced. Hampers the development of science, technology and innovation in agriculture and also imperfection of the legislative framework on government incentives, the lack of tax incentives and existing infrastructure that would ensure the involvement of the reproduction process of the banking and commercial capital, has contributed to the unification links "Science - Technology - Technology - Production".
Effective process of practical development of innovative solutions prevent weak adaptation and low innovation activity is agro-based industries, the chaotic and dispersed the proceeds from the introduction of innovative products, lack of an integrated application of innovation, the imperfections of the economic mechanism of management of innovation processes.
However, despite the importance and the paramount importance of the innovation process and its significant impact on accelerating the development of social production, the study of the socio-economic phenomena in the agro-industrial sphere of Ukraine's scientific institutions is given insufficient attention, leading to high relevance of the topic of master's work, the need to justify the theoretical and methodological foundations of the transition of agriculture to the innovative model of food production resources, development of organizational and economic mechanisms for wide practical application of innovative products to improve the level of high-tech industry. In connection with this problem of innovation is no accident attracted and is now attracting attention of domestic and foreign researchers. A careful study of various aspects of innovation development and the effectiveness of innovations implemented in their works by foreign scientists: S. Valdaytsev, L. Vodachek, A. Vodachkova, P. Elliot, D. Kovalev, Y. Morozov, S. Rumyantsev, B. Santo, A. Strickland, B. Twiss, A. Thompson, E. Utkin, R. Fatkhutdinov, J. Schumpeter, J. Yakovets, our scientists: A. Amosha, M. Baja, L. Bezchasny, V. Boiko, A. Buzni, V. Heyets, M. Hladiy, V. Zakharchenko, O. Krisalny, V. Landik, I. Lukinov, S. Pokropivny, P. Sablukov, L. Fedulova, N. Chumachenko, A. Shestopal and others. Problems of state regulation, material, financial and information support of innovation and development of innovative entrepreneurship in the agricultural industry to pay attention to A. Haidouk, N. Dem'yanenko, N. Zubets, M. Kisil, M. Kodenska, M. Koretsky, N. Kropivko, M. Krupko, M. Malik, G. Pidlisetsky, M. Sadykov, A. Chupis, V. Yurchishin and etc.
The purpose and objectives of the study
The aim is to develop a theoretical and methodological bases and practical recommendations to improve innovation in the agricultural industry.
To achieve this goal, the are following main tasks:
- explore the socio-economic essence and the content of innovation, its terminology base in agricultural production;
- study the effect of product innovation on the efficiency of agricultural production and its relationship with financial performance indicators of the efficiency of investments;
- justify the inclusion of intellectual property in an innovative model of development of agrarian sector of the economy;
- explore the basic principles of organizational and structural construction of the system of scientific support for development of the agricultural production of the country;
- examine the main forms of innovation, identify opportunities to expand and create an enabling environment to accelerate their introduction into production;
- work out proposals to improve the development of agricultural science, regional placement of scientific institutions, development of the information to ensure agricultural production on the basis of scientific and technological progress.
The object of research is innovation in the agricultural production of Ukraine.
Objectives of the study - a system of institutional and economic relations, which are formed in the process of enhancing the effectiveness of innovation in agricultural production.
Methods
The methodological basis of master's thesis are general scientific research techniques and special methods based on modern scientific basis of administrative, economic and related sciences. In this paper we used: a historical and logical methods - to study the evolution of issues and continuity of its solution, the abstract logic - for theoretical generalizations and draw conclusions, statistical and economic - to analyze the current state of the effectiveness of innovation in agricultural production; monograph - the evaluation of innovations in the crop and livestock sectors, the industrial processing of agricultural products in the financial system to ensure the development of innovation, design-constructive and experimental - to develop methods to stimulate scientific institutions of agricultural units in the development of the innovation process.
HIGHLIGHTS OF WORK
In the introduction disclosed the nature and status of the problem, justified the choice and relevance of research topic, goals and objectives of research are outlined scientific novelty and practical significance of the results obtained, their testing and publication of the author.
The first section - "Theoretical foundations of innovation in the enterprise of AIC, the researchers analyzed the views on the essence of the main innovative concepts. Found that concepts such as novelty, innovation, innovation process and innovation are not clearly reflected in the regulatory and legislative documents of Ukraine. In this regard, suggested that the expanded definition of "Innovation" as the functioning of institutional structures at each stage of the innovation process from the creation of innovations (implementation of Marketing Research, conducting research and development agenda, their experimental development and testing, registration in the form of reports , material incentives of scientists and inventors, safety innovations as intellectual property) to the introduction of the (conversion into innovation)
Innovation in agriculture has certain features associated with its characteristics, namely: the presence of living organisms, seasonality, heightened risks, etc. With the introduction of innovations in the industry, types of products typically do not change, but only acquire a number of improved properties (eg, a higher yield of beet). Innovation in agriculture must be considered in four stages: the development of innovations, their testing and validation, reproduction innovations and their introduction into production.
The second section - "Analysis of innovation and investment in agriculture" analyzed the organizational, legal and economic environment of innovation in agriculture and found that in Ukraine there is a gradual development of legislative and regulatory frameworks for innovation. However, most legislation is not satisfied, for example, the share of financing of scientific activities in the amount of 1,7% of GDP, not only is not provided, but will gradually decrease. The current state of scientific support for the innovation process of agricultural science has reached a critical point: the material and technical base of scientific research institutions is worn, not enough equipment for research, especially in high technology areas, particularly in biotechnology.
The third section - "Recommendations for enhancing innovation and investment in the agro industrial complex dedicated to the study of the main forms of innovation, trends and conditions of their manufacturing, the definition of cost-effectiveness of innovative products. In the elaborated proposals to improve public forms of development of agricultural science and scientific institutions and their regional location, building technical and technological and environmental conditions of agricultural production on the basis of scientific and technological progress, the main justification of the transition to innovation model of agricultural production.
Taken together, the factors that provide intensive development of agriculture and increase its effectiveness, the importance of an economically sound regional location and specialization of agricultural production. Given these requirements, it is important to improve and placement of research organizations, directing their scientific, technical and human capacity to improve the use of regional soil and climatic and socio-economic characteristics of countries in the agro-industrial activities.
Scientific novelty
Scientific novelty of the results is the scientific basis of organizational and economic mechanisms and ways of increasing the efficiency of innovation in agricultural production.
As part of the research to address scientific problems in the first time:
- it was proposed a scheme for the effective functioning of the internal economic links in the agricultural enterprises and carried out simulation of development of individual branches on the basis of calculating the volume break-even production and marketing of agricultural products;
- it was defined how the phased evaluation of the efficiency of reproduction and use of the resource potential of agricultural enterprises;
was improved:
- organizational and economic mechanisms of innovation management in the agricultural production in the direction of integration of priority innovation projects related packages within the industry and regional programs of market development of innovative products;
- "Nonlinear" model of the innovation process, which involves the orientation of consumers in the socio-economic interests and areas of intellectual property, which is an innovative product in the form of advanced new technologies, their components with suggestions for their application;
complemented and expanded:
- types and methods of use of innovative products in industry, providing scientific support of innovation in manufacturing and legal structures on the basis of market relations;
- methods of stimulating scientific institutions of agricultural units in the development of the innovation process by reducing the tax burden, access to preferential credit, material rewards scientists, specialists and managers of production.
References
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2. Ukrainian Center for Economic and Political Studies. A. Razumkov innovative way of development of Ukraine: slogan or reality? // - Kiev. - 2004. - S. 15-47.
3. Petrenko, I Innovation Management: Textbook // - M.: Gardarika - 2005. - S. 254.
4. Pokropivny S, Nowak, A The effectiveness of innovative and investment activity //-K. - 1998 - S. 154.
5. Sitnik V The introduction of the same developments in production: status and prospects // - AK: Economy AIC. - 2005. - ¹ 2. - S. 3-7.
6. Fatkhutdinov R Innovation Management // - M.: "Intel-Synthesis" - 1998. - S. 345.
7. Twiss B Management of scientific and technological innovations // - M.: Economics, 1989 - S. 148.
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