Effective land management in Ukraine using accounting and analytical support


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Unique nature of land resources determines the specifics of constructing a land management and registration system, which includes accumulation, systematization, processing and analysis of economic information about their quantitative, qualitative, monetary and legal data in the state. The economic, social, and ecological safety of the state and living standards of the population depend on the effective land use. Consequently, there is a need for continuous improvement of the regulatory and legislative framework, development of a methodology for land registration and fixing land accounting operations. The article deals with the current state and problems of the development of synthetic and analytical registration of land resources in Ukraine. The variability of the representation of land relations in the accounting system is also considered. The current system of agricultural land registration in Ukraine does not allow to reflect the full range of characteristics of land plots for external and internal users in order to profit and increase the investment attractiveness of enterprises. It is established that reliable and accurate assessment and registration of land plots have significant influence on the agricultural enterprise position.

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    • Figure 1. Subsystem of information provision of accounting and analytical support for land management
    • Figure 2. Regulatory legal framework for land registration of agricultural enterprises
    • Table 1. Indicators of land use efficiency in the agrarian sector of Ukraine for the period 2013–2017