Accounting of agricultural using individual electronic cadastral maps

Abstract

Introduction. Digitization of land relations led to the development and implementation of state electronic geocadastral maps. However, the development of GIS technologies enabled the economic use of electronic cadastral maps by agricultural enterprises for the purposes of optimizing agricultural management. Effective management is based on accounting information, so an accounting of agricultural activities in the conditions of using individual cadastral maps needs to improve first of all.

Purpose. The purpose of the article is to improve the accounting of agricultural activities for the informational support of agricultural management, which involves the management of land resources of agricultural enterprises, in the conditions of the use of individual electronic cadastral maps.

Methods. In the process of scientific research, a systematic methodical approach in combination with innovative, functional methods and methodical tools of generalization, bibliographic and comparative analysis was used to realize the purpose of article.

Results. The expediency of personalizing the use of information from the State Geocadastre for the formation of individual electronic cadastral maps, which is valuable for accounting and management of agricultural activities, is substantiated. The procedure for the division and consolidation of land plots within the spatial and territorial boundaries regulated by the State Geocadastre, with the assignment of individual identification numbers, which is the basic principle of the formation of individual electronic cadastral maps, has been developed. The information content of individual electronic cadastral maps has been supplemented with detailed and versatile data to optimize the methodology and organization of accounting for agricultural activities in connection with the management of agricultural enterprises. Difficulties in the inventory of land are revealed and ways of solving them are proposed through the establishment of reliable and timely accounting in the conditions of the use of individual cadastral maps. The accounting of agricultural activity in the section of land plots using geocadastral electronic maps has been improved in next ways: identification of production and general production costs for the cultivation of agricultural products; separation of responsibility centers and cost centers to establish the accountability of employees for the results of agricultural activities; secondary land inventory with the help of satellite, aerial visual monitoring by drones and documentary appeals to state electronic registers; control over the condition of the soil and accounting for the damage caused on the basis of agrochemical certification of land allotments, etc.

Perspectives. The use of individual electronic cadastral maps in accounting forms a unique base of versatile and detailed micro-level data necessary for optimization of agricultural management. The use of satellite positioning and aerial visual monitoring systems in accounting for agricultural activity requires avoiding significant methodological and organizational limitations, which is the subject of further scientific and practical research.