Economy of Agricultural and Processing Enterprises, 2022, No 1

Contents

AGRARIAN ECONOMIC POLICY

Samokhvalova A.A., Stadnik A.T., Essaulenko D.V. New approaches to the management of the regional agro-industrial complex (p. 2-11)

AIC ENTERPRISES IN MARKET ECONOMY

Oborin M.S. Optimization of the management of the technical potential of agro-industrial enterprises (p. 12-18)

REGIONAL ASPECT

Vorobyov S.P., Vorobyova V.V. Efficiency of meat cattle production in agricultural enterprises of the Altai Territory (p. 19-22)

Shalaev L.V. Trends in solving food security problems in the Perm region (p. 23-26)

Titorenko K.V., Zhichkin K.A. Ways to improve the economic mechanism of the breeding service in the region (on the example of the Samara Region) (p. 27-33)

INNOVATIVE DEVELOPMENT

Velikanova L.O., Filippov A.N. Features of the formation of a new reality of digital technologies at agricultural enterprises (on the example of the Krasnodar Territory) (p. 34-36)

BUSINESS ACCOUNTING AND AUDIT

Latysheva Z.I., Nikolenko D.V. Rational improvement of managerial accounting the costs for grain production (p. 37-42)

BUSINESS ENTITIES: PROBLEMS AND PRACTICES

Minakov I.A. Trends and prospects for the development of dairy cattle breeding in small forms of management (p. 43-48)

LAND MANAGEMENT

Dubovitski A.., Klimentova E.. Priority tasks of improving the mechanism of rational land use in agriculture (p. 49-55)

RESEARCH BY YOUNG SCIENTISTS

Providonova N.V. Theoretical aspects of formation organizational and economic mechanism for technical and technological development grain subcomplex (p. 56-62)

 

 

DOI 10.31442/0235-2494-2022-0-1-2-11

p. 2-11

New approaches to the management of the regional agro-industrial complex

Anastasia A. Samokhvalova1, PhD (Economics), Associate Professor

Anatoliy T. Stadnik2, PhD (Economics), Professor

Dmitriy V. Essaulenko3, PhD (Economics), Associate Professor

1,2,3Novosibirsk State Agrarian University, Novosibirsk, Russia

Abstract. The effective development of the regional agro-industrial complex largely depends on the state management of the agrarian sector. The regulation of agro-industrial production does not have a clear delineation of the administrative functions of the authorities at various levels. Therefore, it is important to develop a unified approach to the management of the agro-industrial complex of the region, since at present there is a divergence of both production and economic interests of economic entities of the agro-industrial complex, as well as a violation of intersectoral balances. The purpose of the work is to develop a new form of management of the regional agro-industrial complex. The article presents the structure of management of the agro-industrial complex at the federal and regional levels. The reasons for the decline in the manageability of the industry are identified. The necessity of developing new approaches to the management of the regional agro-industrial complex has been substantiated. The work provides a detailed analysis of the main approaches to the management of the agro-industrial complex in a historical sequence, starting from the end of the 19th and to the beginning of the 21st centuries, which made it possible to summarize the strengths and weaknesses of the studied forms of management. The article substantiates a new form of management of the agro-industrial complex of the region, which has incorporated the main strengths of the previously existing forms of agro-industrial interaction. The proposed approach is based on the interaction of all spheres: production, processing, education, science, where the state should act as a driver of development.

Keywords: agro-industrial complex of the region, approach to management, state regulation, stable relationships, form of interaction

 

 

p. 12-18

Optimization of the management of the technical potential of agro-industrial enterprises

Matvey S. Oborin, PhD (Economics), Professor

Perm Institute (branch) of the Plekhanov Russian University of Economics, Perm, Russia

Perm State National Research University, Perm, Russia

Perm State Agrarian and Technological University named after Academician D.N. Pryanishnikov, Perm, Russia

Sochi State University, Sochi, Krasnodar Territory, Russia

 

Abstract. The article highlights the main technological characteristics of options for reproducing the technical potential of agricultural producers. An algorithm for choosing a variant of reproduction of technical potential is proposed, which allows developing an effective economic strategy for managing agricultural enterprises for making reasonable management decisions. Recommendations for modeling the optimization of companies are given. An interconnected algorithm for complex modeling of the process of optimizing the potentials of agricultural organizations is constructed. The paper presents a consistent scheme for optimizing the enterprises of the agro-industrial complex. The results of the research are important in the process of production management and planning.

Keywords: optimization, enterprise potential, technical potential, management process, reproduction, cost optimization, material and technical base, agriculture

 

 

DOI 10.31442/0235-2494-2022-0-1-19-22

p. 19-22

Efficiency of meat cattle production in agricultural enterprises of the Altai Territory

Sergei P. Vorobyov1, PhD (Economics), Associate Professor

Viktoria V. Vorobyova2, PhD (Economics), Associate Professor

1,2Altai State University, Barnaul, Russia

1The Altai Branch of the Russian Presidential Academy of National Economy and Public Administration, Barnaul, Russia

Abstract. The article analyzes the current state of the populations beef supply. A low proportion of beef breeds of cattle in the formation of beef food resources was revealed. It is shown that the economic indicators of animals in the cultivation and fattening of beef cattle breeds are significantly higher than similar indicators for dairy cattle breeds. The concentration of cattle of meat breeds in organizations with small production sizes was noted. The absence of dependence of the efficiency of meat production on the size of production and the combination of directions of agricultural production, as well as on the depth of specialization in meat production, was revealed. Prospects for the development of beef cattle breeding are associated with the implementation of internal reserves, the development of consumer cooperation of small forms of management.

Keywords: beef consumption, meat production, economic efficiency, specialization of agricultural production, production size, Altai Krai

 

 

p. 23-26

Trends in solving food security problems in the Perm region

Lyudmila V. Shalaev, PhD (Economics), Associate Professor

Perm State Agrarian and Technological University, Perm, Russia

Abstract. The solution of the global problem of food security, which is a key direction of the economic policy of Russia as a whole and its individual regions, is possible under the condition of effective and sustainable development of agriculture. The agriculture of the Perm Region is under the influence of unfavorable weather and climatic conditions, is characterized by a low level of efficiency and needs state support, the insufficient level of which is an additional risk of solving food security problems. Indicators for evaluating the results of solving this problem are the processes of formation and use of food resources. Statistical analysis of the formation and use of food resources in the Perm Region allowed us to identify positive and negative trends and identify the potential risk of low efficiency in solving food security problems in this region.

Keywords: agriculture, food security, food resources, trends, Perm Region

 

 

DOI 10.31442/0235-2494-2022-0-1-27-33

p. 27-33

Ways to improve the economic mechanism of the breeding service in the region (on the example of the Samara Region)

Konstantin V. Titorenko1, Postgraduate Student

Kirill A. Zhichkin2, PhD (Economics), Associate Professor

1,2Samara State Agrarian University, Samara, Russia

Abstract. The article examines the features of the activity of the breeding service of the region on the example of the Samara region. The organization of breeding work at the regional level has certain difficulties; therefore, the question of improving the economic mechanism of its activities arises. The main goal of this work is to determine the features of the economic mechanism of the breeding service in the region for its further optimization. At the same time, the following tasks are being solved: - to reveal the features of the economic mechanism of the breeding service of the region; - to determine the main factors influencing the activities of the breeding service in the region; - to analyze the effectiveness of state support for the breeding service of the region. Despite the decrease in the amount of state support for the agro-industrial complex of the Samara region (from 6 billion rubles to 4 billion rubles), animal husbandry is a priority industry in terms of state support in the region. This makes it possible to continuously increase the productivity of the dairy herd. Currently, there is one breeding plant and 9 breeding producers in dairy cattle breeding in the region, which are engaged in the reproduction of breeding stock for agricultural enterprises of the region and neighboring regions. Despite this, the growth rate of dairy productivity of livestock in the region lags behind foreign indicators. For their growth, it is proposed to use new approaches to organizing the work of the breeding service of the region, including such tools as genomic selection, embryo transfer, and the use of sexed semen. Studies have shown that their use not only accelerates the use of breeding achievements, but is cost effective.

Keywords: cattle breeding, breeding service, economic mechanism, efficiency, region, Samara region

 

 

p. 34-36

Features of the formation of a new reality of digital technologies at agricultural enterprises (on the example of the Krasnodar Territory)

Larisa O. Velikanova1, PhD (Economics), Professor

Artem N. Filippov2, Student

1,2Kuban State Agrarian University named after I.T. Trubilin, Krasnodar, Russia

Abstract. This work is devoted to the peculiarities of the formation of a new reality it is digitalization of enterprises in the Russian agro-industrial complex (on the example of agricultural enterprises of the Krasnodar territory). The prerequisites and relevance of digital transformation in the agro-industrial complex are considered. Trends and patterns in the implementation of digital technologies in domestic agricultural enterprises are identified. The measures used by the state to support the introduction of information technologies (IT) in the agro-industrial complex are considered. In addition, the main types of the most promising digital systems for the agro-industrial complex are highlighted. The assessment of the experience of successful IT implementation at agricultural enterprises of the Krasnodar Territory in the context of the actual problems of digitalization of Russian agriculture was carried out.

Keywords: digital economy, information systems and technologies, software modules, computer and mathematical modeling, intelligent systems, agriculture, Krasnodar territory

 

 

DOI 10.31442/0235-2494-2022-0-1-37-42

p. 37-42

Rational improvement of managerial accounting the costs for grain production

Zoya I. Latysheva1, PhD (Economics), Associate Professor

Denis V. Nikolenko2, Undergraduate

1,2Kursk State Agricultural Academy, Kursk, Russia

Abstract. Accounting, financial and managerial accounting in the field of agriculture is influenced by specific factors: the seasonality of agricultural production, dependence on climatic conditions, the cyclical growth of livestock and crop products. Against the background of the process of convergence with international standards, the correct formulation of accounting, financial and managerial accounting in the aspect of calculating the cost of grain products has a direct impact on the profitability of the economic entity and the industry as a whole. The study provides a brief description of the activities of LLC NIVA of the Cheremisinovsky district of the Kursk region, an assessment of its main production indicators is given. In addition, the current procedure for financial accounting of grain production costs at the enterprise by types of crops is considered: winter and spring wheat, barley; in the context of the products received main, secondary, associated, the costs of which are formed over a long period of time. Due to the fact that the final coverage of the expenses incurred at the expense of revenue is directly dependent on the biological maturation dates of crops, there is a need to use certain methods of grain accounting. The disclosed traditional method of excluding the costs of by-products in LLC NIVA allowed us to identify certain significant disadvantages: violation of the conditions for the formation of the cost of production, when the cost of only the main product is calculated, and the by-products are deducted from the costs according to a firm estimate. In addition, there are questions about the correctness of the distribution of products into main and secondary according to laboratory tests. Based on the conducted research, the application of the Direct-costing cost accounting method is proposed. Its effectiveness is evaluated on the example of the economic calculation of the cost of winter wheat and the procedure for its accounting is disclosed.

Keywords: financial accounting, grain accounting, management accounting, cost accounting methods, calculating the cost of grain products, direct costing, profitability of production

 

 

DOI 10.31442/0235-2494-2022-0-1-43-48

p. 43-48

Trends and prospects for the development of dairy cattle breeding in small forms of management

Ivan A. Minakov, PhD (Economics), Professor

Michurinsk State Agrarian University, Michurinsk, Tambov Region, Russia

Abstract. The agrarian policy of the state has not allowed to stabilize the production of milk in small forms of farming, but they still remain its main producers. They account for 59.3%. A sharp decline in milk production is observed in the households of the population and its growth in farms and small enterprises belonging to small agricultural businesses and enjoying budget support. It is proposed that personal subsidiary farms that produce marketable products and supply them to the market also provide financial support. The reserves of increasing milk production in small forms of management have been identified: improving the use of the genetic potential of cows, strengthening the feed base, optimizing feed rations, the use of modern technologies, the development of integration and cooperation.

Keywords: dairy cattle breeding, small forms of management, small agribusiness, trends, features, state support, integration

 

 

DOI 10.31442/0235-2494-2022-0-1-49-55

p. 49-55

Priority tasks of improving the mechanism of rational land use in agriculture

Alexander . Dubovitski1, PhD (Economics), Associate Professor

Eleonora . Klimentova2, PhD (Economics), Associate Professor

1,2Michurinsk State Agrarian University, Michurinsk, Tambov Region, Russia

Abstract. One of the main goals of sustainable development in agriculture is to ensure rational land use, which is still not being achieved in Russia. This is evidenced by the progressive processes of land degradation and the continuing decline in soil fertility, which is largely due to the miscalculations of the state land management. The existing mechanism of land management is largely characterized by inconsistency and the absence of elements that ensure interest in a favorable ecological state of land. The result of this is the formation of a number of serious systemic problems that pose a threat to the very possibility of ensuring rational land use. These problems can be solved by expanding the parameters of state regulation of agriculture; forming a system of incentives for land users that would encourage rational use of land resources; ensuring proper state control over the reproduction of land fertility, as well as preventing their degradation. For this necessity is to improve the mechanism of agricultural land use management, the essence of which can be reduced to the formation of a system of legal means that ensures the harmonization of economic and environmental processes in land use. The authors have formulated a number of priority tasks that should be solved in the process of improving the mechanism of land use management.

Keywords: agriculture, land resources, land degradation, soil fertility, management mechanism, land policy

 

 

DOI 10.31442/0235-2494-2022-0-1-56-62

p. 56-62

Theoretical aspects of formation organizational and economic mechanism for technical and technological development grain subcomplex

Natalia V. Providonova, Postgraduate Student

Saratov State Agrarian University named after N.I. Vavilov, Saratov, Russia

Abstract. The priority role of grain subcomplex in ensuring food security of country is determined by the technological possibility of creating reserves grain intended for a guaranteed supply of country, taking into account agro-climatic and geographic characteristics of regions. Insufficient technological level, low material and technical equipment, personnel problems, outdated selection and seed-growing technologies in the grain subcomplex of Russia can become main problems in ensuring national food security. The use of modern technological solutions in the grain subcomplex should improve efficiency of production process and largely neutralize impact of unfavorable weather conditions and other factors of production risk. The decisive role in solving these problems should be played by formation of an organizational and economic mechanism for technical and technological development of grain subcomplex.

Keywords: agro-industrial complex, grain subcomplex, technical and technological development, organizational and economic mechanism