Rud V. The formation of added value under the conditions of vertical integration of enterprises of meat-processing branch

Aim of research: the substantiation of theoretical and systematic regulations and the elaboration of some practical recommendations as to the added value formation by the enterprises of meat processing industry under the conditions of vertical integration. Object: the process of added value formation under the conditions of vertical integration of the enterprises of meat processing industry. Research methods: abstract-logical, economic and statistical, correlative and regressive, claster, monographical, economic and mathematical ones. Theoretical results: the basis for further enriching the theoretical and systematic grounds as to the formation of added value under the conditions of vertical integration of the enterprises of meat processing industry has been formed. Practical results: scientifically substantiated regulations and scientific approaches which will facilitate the formation of added value under the conditions of vertical integration of the enterprises of meat processing industry have been developed. Scientific novelty: the systematic approach to the added value calculation in accordance with the author's functional system of its formation has been developed. This approach reflects the stages of meat and meat products motion in a marketing chain as well as the determination of an added value sum at different stages of its creation - productive, processing, saling ones. Degree of implementation: The Department of agroeconomic development of Zhytomyr regional state administration, the Management of agroeconomic development of Zhytomyr district state administration of Zhytomyr region, the Assoc. "Berdychiv meat enterprise" town of Berdychiv Zhytomyr region, Private enterprise "Yakimets" village of Stanyshivka Zhytomyr region, ZhNAU. Effectiveness: the investigation results facilitate the formation of added value under the conditions of vertical integration of the enterprises of meat processing industry. Scope of use: Central and local government bodies, the municipal government bodies, the municipal authorities, the higher educational establishments of an economic profile, the enterprises of meat processing industry.