Ефективність Витрат На Впровадження Нових Сортів І Гібридів У Рослинництві

Purpose. The purpose of the article is to demonstrate the results of a study devoted to the development of approaches to optimizing the level of costs for the implementation of new varieties and hybrids in crop production, including under conditions of its financing through borrowed capital. Methodology / approach. Based on the dialectical method of cognition, the abstract-and-logical method (systematization of the publications on agroinnovations and crediting of the agricultural sector, theoretical generalizations and conclusions), the nonlinear correlation and regression analysis (establishing the interdependence between the intensity of plant products production and the results of the functioning of the branch), optimization modeling (development of tools to determine the optimal amount of the credit in terms of innovation) were used. Results. The approach has been developed that takes into account the agrobiological, economic and financial aspects of the agricultural branch and allows assessing the appropriateness of the credit covered expenses of implementing an innovative solution at the stage of planning the production process and its financial support; the methodological tools have been tested, which allow determining the optimal values of the costs under different conditions and forms of financing, as well as the optimal amount of credit support, which maximizes profits taking into account the expected increase in crop capacity due to the implementation of new varieties and hybrids. Originality / scientific novelty. The approach to determining the optimal amount of credit support for innovation, which in contrast to the traditional one, that is based on the effect of the financial leverage, takes into account the nonlinearity of the cost and the efficiency indicators of the agricultural sector caused by the effect of diminishing returns. Practical value / implications. The application of the proposed methodological approach allows determining the optimal values of the production costs and their credit coverage, taking into account the expected increase in productivity, which provides the implementation of a new variety or hybrid of plants.