Analysis and econometric evaluation of the main factors affecting the productivity of wheat in Azerbaijan
44. December 2023 20036 T. Musayev, J. Hasanov •
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. ...
Mechanisms for expanding access to financial means of agricultural producers
43. April 2023 21649 R. Aliyev •
Facilitating producers' access to financial resources plays an important role in the development of agriculture in modern conditions. The article examines the mechanisms of improving access to finance for producers operating in the agricultural sector. Theoretical approaches in this field are explained. At the same ...
Improving the accounting for cost capitalization transactions on biological assets
43. April 2023 20983 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 ...
Index insurance in the agricultural field: a view of world experience and implementation possibilities in Azerbaijan
43. April 2023 28706 K. Ghafarli •
The article examines the essence of agrarian insurance, its working mechanisms and its application in different countries of the world. Special attention is paid to issues related to index insurance in agriculture. The features and directions of application of indexed insurance are explained. The practices of applying indexed ...
Evaluation of agricultural service and rent by the hour of equipment operation
42. December 2022 25197 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 26722 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, ...