Analysis and econometric evaluation of the main factors affecting the productivity of wheat in Azerbaijan
44. December 2023 20739 J. Hasanov, T. Musayev •
The demand for wheat rises annually in parallel with the wheat-growing areas remaining stable, as well as the pressure of water scarcity and climate change on agriculture making raising wheat productivity a top priority. The article examines the influence of natural, economic and social factors on wheat productivity. ...
Organization of control and audit in agriculture
43. April 2023 20124 S. Guliyeva •
The article analyzes the organization of control over the economic use of agricultural enterprises and state funds, ensuring control over the reliability of accounting (financial) accounting and reporting data for the timely detection of costs and losses, thefts, wastage. Also, the principles and characteristics of control in ...
Improving the accounting for cost capitalization transactions on biological assets
43. April 2023 21696 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 ...
Econometric assessment of economic and climatic factors affecting agricultural value added
43. April 2023 23753 T. Musayev •
Agriculture plays an important role in the country's economy in terms of food security, economic growth and foreign trade. Many factors contribute to the increase in value added in agriculture. In the article, the effect of the trade openness index, fertilizer, average annual precipitation, average annual temperature, and ...
Evaluation of agricultural service and rent by the hour of equipment operation
42. December 2022 25733 I. Ismayilov •
The determination of rent payment for agrotechnical services to farms with machinery, per unit of work and per time of work has been studied. It is determined that when paying the rent per unit of work the time losses caused by technical, technological, organizational, climatic conditions and other reasons during the ...
Characteristics of taxation on agricultural land
42. December 2022 27427 R. Ahmadov •
The development of agriculture, which is considered a priority area of the non-oil sector, stimulation of production and sale, as well as provision of food security, form the basis of the socio-economic policy of the Azerbaijan state. Currently, producers of agricultural products in Azerbaijan are exempted from other taxes, ...