Economy of Agricultural and Processing Enterprises, 2022, No 3
Contents
AGRARIAN ECONOMIC POLICY
Kolonchin K.V., Seregin S.N., Sysoev G.V. – The innovative vector and social orientation of the
development of the food complex of Russia is a key factor of state policy (part
2) (p.
2-7)
AIC ENTERPRISES IN MARKET ECONOMY
Goncharov V.D., Koteev S.V., Salnikov S.G. – Forecasting the production of oilseed flax (curly
flax) (p.
8-12)
INNOVATIVE DEVELOPMENT
Proskura N.V. – Influence of information and communication space on
the development of rural territories (p. 13-18)
BUSINESS ACCOUNTING AND AUDIT
Khabirov G.A., Nigmatullina G.R., Salimova G.A.,
Sitdikova G.Z., Khabirov
A.G. – On the transformation of the financial
statements of agricultural organizations in accordance with the requirements of
international standards (p. 19-22)
FINANCES AND CREDIT
Ustinovich E.S., Nikolenko D.V. –
Current issues of taxation in the field of agriculture in Russia: problems and
prospects (p.
23-29)
REGIONAL ASPECT
Kolpakova E.A. – Spatial differentiation of the level and quality of
life of the rural population (on the example of the Volgograd region) (p. 30-35)
LABOR MARKET AND SOCIAL SPHERE IN RURAL LOCALITY
Truba A.S. – Regulation of the mechanism of implementation of
social and labor relations in the agro-industrial complex of Russia (p. 36-43)
Pustuev A.A. – Problems and prospects for sustainable development
of the agroeconomic system and rural territories (p. 44-50)
LAND MANAGEMENT
Dubovitski A.À., Klimentova E.À. –
Ecological and economic mechanism of rational land use in agriculture (p. 51-58)
FOOD, RESOURCES AND TECHNICS MARKET
Sobolev O.S. – Price results of 2021 on the main raw food markets
in conditions of climatic instability (p. 59-64)
DOI 10.31442/0235-2494-2022-0-3-2-7
p. 2-14
The innovative vector and social orientation of the development of the
food complex of Russia is a key factor of state policy (part 2)
Kirill V. Kolonchin1, PhD (Economics), Director
Sergey N. Seregin2, PhD (Economics), Professor
Georgiy V. Sysoev3
1All-Russian Research Institute of Fisheries and Oceanography, Moscow,
Russia
2Federal Scientific Center for Food Systems named after V.M. Gorbatov, Moscow, Russia
3Federal Scientific Agro-engineering Center VIM, Moscow, Russia
Abstract. Social
problems should be solved by the state together with the business community as
a priority in order to ensure sustainable economic growth and a high standard
of living for the population of the country. The article presents an analysis
of the main production indicators and indicators achieved within the framework
of the goals set by the program documents in the field of agro-industrial and
fisheries complexes. Most of the set goals have been achieved,
the results obtained have become possible thanks to the systematic state
support of organizations of the food complex on the principles of
public-private partnership. To change the established trend of the liberal
model of economic development, it is necessary to strengthen the role of the
state. In order to stimulate innovation and investment activities, to improve
the technical and technological level of production, it is necessary to
determine the main priorities within the framework of the adopted program
documents and allocate the necessary resources for these areas, constantly
monitoring the decisions taken. Building a new system of public administration
for the implementation of program documents in the field of the development of
agriculture and fisheries will guarantee the achievement of the goals set by
the state in a timely manner.
Keywords:
agro-industrial complex, fisheries complex, food production, results for 2020,
state regulation, social orientation, state support
DOI
10.31442/0235-2494-2022-0-3-8-12
p. 8-12
Forecasting the
production of oilseed flax (curly flax)
Vladimir D.
Goncharov1, PhD (Economics),
Professor,
Chief Scientific Worker
Sandzhi
V. Koteev2, PhD (Economics),
Associate
Professor
Sergey G.
Salnikov3, PhD (Physics
and Mathematics)
1,2,3A.A. Nikonov VIAPI,
branch of Federal Scientific Center of Agrarian Economy and Social Development
of Rural Areas - VNIIESkH, Moscow, Russia
Abstract. The article analyzes the current level of
production and processing of curly flax seeds. Much attention is paid to the
issues of yield and gross yield of curly flax by categories of farms, as well
as in the territorial context. A model for forecasting gross harvests from
yield and sown areas is proposed.
Keywords: oilseed flax, yield, gross yield, sown areas,
export, flaxseed oil, forecasting, modeling
DOI
10.31442/0235-2494-2022-0-3-13-18
p. 13-18
Influence of
information and communication space on the development of rural territories
Natalia V. Proskura, PhD (Economics),
Associate
Professor
Nizhny Novgorod State University of Engineering and Economics, Knyaginino, Nizhny Novgorod, Russia
Abstract. The article reveals the influence of
information and communication space on the development of rural areas. The
assumption is considered about the possibility of developing a communication
system to a level that significantly reduces the migration intentions of rural
residents by building a network of social interconnections that are not
inferior in density to urban analogues. This leads to the need for
technological development of information and communication space (ICS) in rural
areas. The analysis of the principles of the development of the ICS based on
the data of the state bodies of Russia allowed to form
the author’s principle of ensuring the sustainable development of settlements
in rural areas and their deurbanization. The
necessity of transition to a systematic organization of sustainable rural
formations, where the penetration of broadband Internet access will be a
stimulating factor in the sustainable development of rural areas and the subsequent
improvement of the environmental situation, is substantiated.
Keywords: sustainable development, rural areas, rural
settlements, information space, initiating functionality, Internet, social
interaction
DOI
10.31442/0235-2494-2022-0-3-19-22
p. 19-22
On the transformation
of the financial statements of agricultural organizations in accordance with
the requirements of international standards
Gamir A.
Khabirov1, PhD (Economics), Professor
Gulnara
R. Nigmatullina2, PhD (Economics),
Associate
Professor
Guzel A.
Salimova3, PhD (Economics), Associate Professor
Guzalia
Z. Sitdikova4, PhD (Economics),
Associate
Professor
Almir G.
Khabirov5, PhD (Economics)
1,2,3,4Bashkir State Agrarian University, Ufa, Republic of
Bashkortostan, Russian Federation
5GU department of the Pension Fund of the
Russian Federation for the Republic of Bashkortostan, Ufa, Republic of
Bashkortostan, Russian Federation
Abstract. Current trends in the Russian economy are
generating changes in the field of accounting reform in agriculture. Business
entities are seeking to attract additional investment, including foreign investment,
to enter new capital markets. To achieve this goal, agricultural organizations
must provide transparent and objective information about their activities to
interested users. This fact, in turn, determines the preparation of accounting
documents that are understandable for foreign investors. Therefore, reporting
under the rules of IFRS by domestic organizations is an essential condition for
gaining access to foreign capital markets and increasing confidence on the part
of foreign investors. Taking into account the above, we have clarified the
methodological approaches to the transformation of accounting and financial
reporting in accordance with IFRS, which were tested in LLC Plemzavod
named after KIROV in the Durtyulinsky district of
Bashkortostan.
Keywords: accounting financial statements,
transformation, methods and stages of transformation of Russian financial
statements into international financial reporting format, transformation
results
DOI
10.31442/0235-2494-2022-0-3-23-29
p. 23-29
Current issues of
taxation in the field of agriculture in Russia: problems and prospects
Elena S.
Ustinovich1, PhD (Politics), Professor
Denis V.
Nikolenko2, Master's student
1,2Kursk State Agricultural Academy named after
I.I. Ivanov, Kursk, Russia
Abstract. The state agrarian tax policy is aimed at the
development of agricultural production sectors and ensuring the stability of
working economic entities, which, to a large extent, contributes to the
solution of socio-economic issues of rural territories as a whole. Agriculture
is the basis of the country’s food security, therefore
it requires priority state support, which is expressed in the creation of
tax-favored conditions, the provision of preferential benefits. A lot of time
is currently being devoted to the issues of tax incentives for agribusiness
activities, the possibilities of applying benefits and various tools are
constantly being evaluated. The list of tax preferences includes many items,
but it is necessary to systematize and evaluate them from the point of view of
the long-term development strategy of the state, optimization of the level of
the tax burden on the subjects of the agro-industrial complex. Domestic tax
administration measures should not only be economically justified and reasoned
from the point of view of their effectiveness, but also consistent and timely.
Therefore, it is impossible to speak unequivocally about the full effectiveness
of the existing taxation system in agriculture in Russia. The dependence of
agricultural production on natural conditions, seasonality, low and irregular
levels of profitability creates additional difficulties, which, in turn,
affects the efficiency of the agricultural sector of the economy. The paper analyzes
the main aspects of taxation of enterprises in the agricultural sector of
Russia; assesses the existing tax policy in relation to agribusiness;
identifies problems and identifies further prospects.
Keywords: agro-industrial complex, agriculture, taxation,
tax treatment, OSNO, ESKHN, USNO, PSN
DOI 10.31442/0235-2494-2022-0-3-30-35
p. 30-35
Spatial
differentiation of the level and quality of life of the rural population (on
the example of the Volgograd region)
Ekaterina A.
Kolpakova, Senior Lecturer, Seeker of Academic Degree
Volgograd State Agrarian University, Volgograd, Russia
Abstract. The article is devoted to the study of
socio-economic categories “standard of living” and “quality of life” of the
population, various indicator systems used for their assessment are considered.
Based on official statistics, the article conducted an intermunicipal
study of the level and quality of life of the rural population of the Volgograd
region. Private, consolidated and integral indicators are analyzed, a
methodological approach to the assessment of spatial differentiation is
proposed, which allows to determine the extent of differences and identify the
factors that determine them, to identify groups of territories with similar development
parameters and to form the basis for choosing regulatory influences of public
authorities on socio-economic processes taking place in rural areas.
Keywords: standard of living, quality of life, rural
areas, socio-economic development, spatial differentiation, Volgograd region
DOI
10.31442/0235-2494-2022-0-3-36-43
p. 36-43
Regulation of the
mechanism of implementation of social and labor relations in the
agro-industrial complex of Russia
Anatoly S. Truba, PhD (Economics), Chief Scientific Worker
VNIOPTUSKH – branch of the Federal State Budgetary RESEARCH CENTER
VNIIESH, Moscow, Russia
Abstract. The mechanism of implementation of social and
labor relations in the agro-industrial complex in Russian practice remains
stable, despite the aggressive conditions of digital transformation. This
situation has developed due to the relative stability of the legislation
regulating the complex of labor relations, as well as the high level of
conservatism of social and labor practices in the agro-industrial complex.
Supervision in the field of social and labor relations should be carried out
from the standpoint of preventing labor offenses and minimizing the impact on
employers. In these conditions, the use of digital-platform solutions is essential.
An effective tool is the use of an electronic employment contract.
Keywords: social and labor relations, implementation
mechanism, digitalization, agro-industrial complex, monitoring
DOI 10.31442/0235-2494-2022-0-3-44-50
p. 44-50
Problems and
prospects for sustainable development of the agroeconomic
system and rural territories
Andrei A. Pustuev, PhD (Economics), Associate Professor
Ural State Law University, Yekaterinburg, Russia
Abstract. The article discusses the problems and
substantiates the prospects for sustainable development of the agro-economic
system and rural areas, based on forecast scenarios that allow more demanding
scientific calculations, plans for the strategic development of rural areas and
agro-economic systems, justifications before the adoption of state programs, as
well as parameters of budget expenditures for state support, which include:
assessment of risks affecting the implementation of planned indicators,
including a fall in the growth of agricultural production; changes in the
volume of export deliveries; shortcomings in streamlining the operation of
organizational and economic mechanisms in the regions; barriers due to
significant income differences between urban and rural populations; achieving
the required level of employment in the countryside; access to social benefits;
creating more comfortable living conditions; expanding the range of scientific
research; an increase in the number of “marginal lands” that do not have the
potential for profit; loss of agro-economic systems from market flaws. Recommendations
are proposed for making changes to the programs for the development of rural
areas in order to give them clearer guidelines for moving towards
sustainability.
Keywords: sustainable development, agroeconomical
system, agrarian economies, rural areas, bringing in of young people, neglected
land development
DOI
10.31442/0235-2494-2022-0-3-51-58
p. 51-58
Ecological and economic mechanism of rational
land use in agriculture
Alexander À. Dubovitski1, PhD
(Economics), Associate Professor
Elvira À. Klimentova2, PhD
(Economics), Associate Professor
1,2Michurinsk State Agrarian University, Michurinsk, Tambov region, Russia
Abstract. An important task of improving land management
in agriculture is the formation of an ecological and economic mechanism based
on the principles of consistency and balance, interest in a favorable
ecological state of soils, responsibility for the results of economic activity,
as well as environmental education, promotion of knowledge and information
about promising developments in the field of agricultural ecology. The main
goal should be to ensure a high level of economic efficiency, provided that
soil fertility is preserved and any negative impact on the soil is avoided. In
this case, the task of public administration entities is to establish such
conditions for the activity of land users that would encourage the latter to
choose actions that lead to the most beneficial results for the entire ecological
and economic system. The structural content of the mechanism can be represented
as a combination of elements regulating the interaction of participants in
ecological and economic systems in order to ensure rational land use. According
to the authors, such elements can be: knowledge necessary for land users in the
implementation of measures for the rational use of land in agriculture;
effective motivation of land users in the widespread use of elements of
conservation agriculture; economic responsibility for non-compliance with the
standards of economic impact on land resources.
Keywords: agriculture, land resources, land degradation,
soil fertility, sustainable development, rational land use, management
mechanism, land policy
DOI
10.31442/0235-2494-2022-0-3-59-64
p. 59-64
Price results of 2021
on the main raw food markets in conditions of climatic instability
Oleg S. Sobolev, PhD (Engineering), Leading Scientific Worker
A.A. Nikonov VIAPI, branch of Federal
Scientific Center of Agrarian Economy and Social Development of Rural Areas - VNIIESkH, Moscow, Russia
Abstract. The article compares producer prices for grain,
milk, meat in Russia, the EU and the USA in the 4th quarter of 2021. The data
on the growth of the FAO food price index for 5 commodity groups are presented.
The number of dairy cows in Russia, the EU and the USA is estimated. There was
a double-digit increase in inflation in the domestic markets of milk, bread,
sugar, meat and vegetables.
Keywords: agricultural products, food, prices, FAO food
price index, food inflation, climate stability, dynamics of the world’s
population