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Improving the accounting for cost capitalization transactions on biological assets
18 Fevral 2024 27186 V. Mehdiyev •
The article explains the economic nature of biological assets, analyzes the current state of their accounting, and examines the issues of improving this area of accounting based on them. As biological assets are a part of the long-term assets of the enterprise, a number of characteristic business operations related to them may ...
Evaluation of the results of measures implemented to export of peeled Hazelnut in Azerbaijan
23 Avqust 2022 34822 R. Huseyn •
Azerbaijan has started to provide export subsidy for peeled hazelnuts since 2018, and 11.1 million manats have been paid from the state budget for this purpose over three years. This article evaluates the export subsidy paid for hazelnuts in Azerbaijan based on the criteria of relevance, effectiveness, efficiency, impact and ...
Structural problems of agricultural sector lending
21 İyul 2026 2842 E. Zeynalli • https://doi.org/10.30546/19023.2026.01.048.187
The article is devoted to the systematic identification of existing problems in the field of agricultural sector lending in Azerbaijan and the development of an appropriate typology. The aim of the study is to develop a multi-criteria classification of the problems in agricultural lending in Azerbaijan, to reveal their structural ...
Mathematical model of the production process in eco-agriparks and the economic efficiency of their application in the liberated territories
21 İyul 2025 11692 I. Ismayilov • https://doi.org/10.30546/2788-8754.47.01.2025.034
Analysis of experience and research has shown that eco-agroparks (EAP) are one of the effective solutions for increasing the sustainability and productivity of agriculture. The article establishes a model of functional relationships between the main structural units of EAPs in the conditions of the territories of Azerbaijan liberated ...
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Sustainable management of agricultural resource use processes
A. Israyilova • https://doi.org/10.30546/19023.2026.01.048.124 • 2026