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)
Shalaevà 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.À., Klimentova E.À. –
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
population’s 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. Shalaevà, 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 À. Dubovitski1, PhD (Economics), Associate Professor
Eleonora À. 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