In the dissertation the theoretical generalization is carried out and the new decision of an important scientific problem concerning formation and functioning of agro-food chains on the principles of sustainability and innovation is offered.
The study considers the agri-food supply chain as a set of participants (partners) who conduct purposeful activities based on compliance with the concept of sustainable development, innovative support of all stages of the chain, focused on resource-saving production to form competitive advantages, achieve economic interests of each participant and more efficient. meeting the needs of the final needs of consumers.
The peculiarities of the functioning of agri-food chains are singled out, in particular: an integrated approach to the creation of consumer value; purposeful
formation of long-term partnerships; transparency, fair distribution of risks and benefits, mutual cooperation; the result is the effective satisfaction of the needs of end consumers; achieving the realization of economic interests of each participant in the chain; minimizing the total cost of the entire chain and creating added value by each participant.
The definition of the category "added value" has been clarified, which characterizes the relations between economic entities that arise in the process of production and sale of products, the elements of which interact closely with each other. It is proved that natural production in rural households does not include internal tools to separate the added product from the required (consumed) and reimburse the consumed fixed capital, does not allow to provide expanded reproduction on market conditions, its modernization, introduction of innovative technologies to be taken into account. tools of state support and state target programs.
Priority areas for the development of agri-food chains have been identified, namely: for the simplest chains - expanding the number of their participants by joining the supply chain of actors with a completed production cycle; expansion of the contingent of producers of primary products involved in the implementation of permanent procedures on the principles of HACCP; creating conditions for the inclusion in the supply chain of PF on the basis of the development of agricultural service cooperatives (ASC) and the development of measures for the transformation of PF into small business structures.
The following directions of improvement of the system of reporting on costs and results of production are offered: change of the order of grouping of information for its reception on the corresponding categories of system of national accounts, in particular, definition of output by a method "costs-output" and expenses for production on economic elements; application of the financial concept of reporting, which contains information on balances, production, sales, costs of its production by economic elements and financial results of the enterprise; allocation of value added in the accounting and financial reporting of economic entities on a separate line.
The equivalence of intersectoral relations in the agri-food chain is analyzed based on the calculation of intermediate consumption, gross value added and output,
which is reflected in the system of national accounts, and calculates the amount of losses at the level of each participant by comparing nominal and real GVA . The factors that cause the manifestation of unfavorable conditions for agriculture in the formation of airborne forces due to inequality of exchange with the food industry and trade, which causes significant losses of the industry in creating value added and the manifestation of destructive phenomena. It is concluded that this situation causes losses in the food industry, and trade receives profits from the violation of the equivalence of intersectoral exchange.
The peculiarities of value added formation in the supply chains of certain types of crop and livestock products are systematized, the factors influencing the dynamics of this indicator (inflation index, depreciation costs of non-current assets, rent, profit per unit of product, profit per unit area) are identified. It is proved that in the conditions of strengthening the role of vertically integrated production structures in the field of production, processing and sale of agricultural products there is a process of economically biased formation of value added due to the existing taxation system and increasing shadowing of economic entities.
