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.., Klimentova E.. 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 authors 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 countrys 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 . Dubovitski1, PhD (Economics), Associate Professor

Elvira . 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 worlds population