Economy of Agricultural and Processing Enterprises, 2022, No 6
Contents
AGRARIAN ECONOMIC POLICY
Semin
A.N., Drokin V.V., Zhuravlev
A.S. – Agricultural sector as a social object of
macroeconomic regulation (p. 2-11)
Mazloev
V.Z., Khairullina O.I.
– Food provision of the population: problems of financial and economic
accessibility of food (p. 12-17)
Bundina
O.I., A.S. Khukhrin, S.N. Kolomiets – Strategy of development of the grain complex of Russia: new features (p. 18-27)
REGIONAL ASPECT
Karpova
O.I., Knyazev S.D.
– Modern trends in the development of the fruit and berry sector of the
agro-industrial complex of the Orel region (p.
28-33)
BUSINESS ACCOUNTING AND AUDIT
Alborov R.A., Kontsevaya
S.M., Horuzhy L.I. – Accounting for land
in accordance with the requirements of the FSBI 6/2020 «Fixed Tools» (p. 34-40)
BUSINESS ENTITIES: PROBLEMS AND PRACTICES
Gataulina
E.A., Shishkina E.A.
– Rural nonagricultural small and medium businesses as part of the local rural
economy of the Tambov region (p.
41-46)
FOOD, RESOURCES AND TECHNICS MARKET
Sobolev
O.S. – Food prices in the 1st quarter of 2022 against the
background of a carbon footprint (p.
47-53)
ABROAD
Shamsiev
K.B. – Financial reengineering and modernization of
public-private partnership development in the agro-industrial complex of the
Republic of Tajikistan (p. 54-60)
DOI
10.31442/0235-2494-2022-0-6-2-11
p. 2-11
Agricultural sector
as a social object of macroeconomic regulation
Alexander N.
Semin1, PhD (Economics), Professor,
Academician of RAS, Honoured Scientific Worker of RF, Chief
Scientific Worker
Veniamin
V. Drokin2, PhD (Economics),
Senior Scientific Worker
Alexey S.
Zhuravlev3, Senior Scientific Worker
1,2,3Federal State Budgetary Institution of Science
Institute of Economics of the Ural Branch of the Russian Academy of Sciences,
Yekaterinburg, Russia
Abstract. In the article, on the example of the
production of livestock and crop products, the results of the analysis of
individual options for the ratio of the costs of living and materialized labor
are presented, which indicate the need to improve the macroeconomic processes
of intersectoral regulation in AIC. On the example of
the participation of the agricultural sector in the formation of GDP and the
possible positive result from the implementation of the multiplier effect of
the agricultural sector, the priority importance in the development of the real
sector of the economy is shown.
Keywords: agricultural production, living and embodied
(past) labor, labor costs, system of national accounts, gross value added, GDP,
multiplier effect, macroeconomic regulation
DOI 10.31442/0235-2494-2022-0-6-12-17
p. 12-17
Food provision of the population: problems of
financial and economic accessibility of food
Vitaliy
Z. Mazloev1, Honoured Scientific Worker of RF, PhD (Economics), Professor, Chief Scientific Worker
Olga I.
Khairullina2, PhD (Economics),
Professor
1VNIOPTUSkH, branch of Federal Scientific Center
of Agrarian Economy and Social Development of Rural Areas –VNIIESkH,
Moscow, Russia
2Perm State Agrarian and Technological
University named after Academician D.N. Pryanishnikov,
Perm, Russia
Abstract. The article substantiates the need
to study the financial component of the economic accessibility of food for the
population of the country. The relationship between food consumption and
household income has been identified. A sample of households in Russia
depending on income was analyzed. In recent years, in the context of the
COVID-19 pandemic and economic sanctions, the purchasing power of the
population for vital products has significantly decreased. The diets of the
first 20% of households do not meet the established rational standards. The
share of spending on food in consumer spending in the group with the lowest
incomes reached 48.2%. A serious threat to healthy nutrition among the poor in
Russia and families with children has emerged. The main reason is a significant
decrease in the affordability of food products. Support for the affordability
of food rations is needed at the state level. Possible options for overcoming
food poverty were proposed.
Keywords: food, security, economic
accessibility, income of the population, consumption
DOI 10.31442/0235-2494-2022-0-6-18-27
p. 18-27
Strategy of development of the grain complex of
Russia: new features
Olga I.
Bundina1, PhD (Economics), Associate
Professor, Senior
Scientific Worker
Alexey S.
Khukhrin2, PhD (Economics)
Svetlana N.
Kolomiets3, PhD (Agriculture), Senior Scientific Worker
1,3All-Russian Scientific Research Institute of
Grain is a branch of the V.M. Gorbatov Federal
Research Center for Food Systems of the Russian Academy of Sciences, Moscow,
Russia
2Veltmeister LLC, Moscow, Russia
Abstract. Russia has become the world leader
in grain exports for the sixth year in a row. The country has a huge potential
for the development of the grain industry, which is due not only to the
presence of significant areas of fertile land, etc., but also to the increase
in global turbulence, which generates powerful external incentives for the
development of the grain complex of Russia – a high potential demand for grain.
The “Long-term strategy
for the development of the grain complex of Russia until 2035”, approved on
August 10, 2019, promotes the use of new opportunities emerging in the global
situation, provides for the formation of grain clusters. In the article, from
the standpoint of system-synergetic, cluster, economic and global approaches, it is proposed to
create a system of mutually complementary agro-industrial clusters of grain
orientation. In the format of clusters, their functional structures, a system
of biotechnologies, etc. they will solve a complex of development problems
covering the entire value chain. This is, in particular, the problem of
reducing soil fertility, moisture deficiency, especially in the South of
Russia, the negative impact of global climate change and unfavorable market
conditions, the need to improve the efficiency and competitiveness of grain
farming. The elimination of grain losses only from grain diseases (fusariosis), as well as during harvesting and storage, will
ensure an increase in the annual revenue of farmers and grain exporters by about
10.4 billion and 16.6 billion US dollars, respectively. The full implementation
of the Strategy and its capabilities will increase the profitability of all
participants in the grain complex, fulfill the Strategy’s target indicators,
and mitigate the negative impact of global climate change.
Keywords: grain complex, strategy, clusters,
system-synergetic,
cluster, bioeconomical, global approach, regimes with
aggravation, agro-industrial cluster system, biologization, soil
degradation, global climate change, efficiency and competitiveness growth
DOI 10.31442/0235-2494-2022-0-6-28-33
p. 28-33
Modern trends in the development of the fruit
and berry sector of the agro-industrial complex of the Orel region
Olga I.
Karpova1, PhD (Economics), Scientific
Worker
Sergey D.
Knyazev2, PhD (Agriculture), Professor, Director
of Institute
1,2VNIISPK, Orel, Russia
Abstract. The article analyzes the dynamics
of the level of self-sufficiency in fruits and berries in Russia, as well as Russian imports
of fruit and berry products. The place of Orel region between regions of
Central Federal District, including dynamic of fruit and berry plantations,
gross collection of horticultural production, productivity of fruit and berry
crops for last five years, is determined. A comparative assessment of local
self-sufficiency of
population of the region with fruits and berries with fruit consumption
standards in Russia is given. Key problems of development of the fruit and
berry sector of agricultural economy in the Orel region were identified. As a
solution to the problem, related with the system of promotion and marketing,
which does not function effectively enough, the authors proposed formation and
development of a cooperative mechanism with the participation of the Center for
Agricultural Advice of the Orel Region and the Orel Regional Export Support
Center with financial support under existing regional program for the
development of agriculture and regulation of agricultural raw materials and
food markets until 2025.
Keywords: agro-industrial complex, horticultural
production, fruits and berries, food security, Orel region, agricultural sector
of economy, markets, consumption standards, agricultural trade cooperative
DOI 10.31442/0235-2494-2022-0-6-34-40
p. 34-40
Accounting for land in accordance with the
requirements of the FSBI 6/2020 «Fixed Tools»
Rolan A.
Alborov1, Head of Chair,
PhD (Economics), Professor
Svetlana M.
Kontsevaya2, PhD (Economics),
Professor
Lyudmila I.
Horuzhy3, Director of
Institute, PhD (Economics), Professor
1,2Izhevsk State Agricultural Academy, Izhevsk,
Russia
3RGAU-MSHA named after K.A. Timiryazev,
Moscow, Russia
Abstract. Agricultural land (assets) refer to
OS-new funds,
including significant changes related to recognition, assessment, reflection of
the results of their revaluation, as well as impairment and write-off. In this regard, the article
discusses the organizational and methodological aspects of accounting for the
acquisition, sales and other disposal of land assets. A methodology has been
developed for determining fair value and accounting for land plots using the
proposed subanalytic accounts (subconto).
Keywords: land plots, agricultural land, fair
value, soil quality, subanalyitic accounts,
impairment, accounting automation
DOI
10.31442/0235-2494-2022-0-6-41-46
p. 41-46
Rural
non-agricultural small and medium businesses as part of the local rural economy
of the Tambov region
Ekaterina A.
Gataulina1, PhD (Economics),
Leading Scientific Worker
Ekaterina A.
Shishkina2, Junior Scientific Worker
1,2All-Russian Institute for Agrarian Issues and Informatics
named after A.A. Nikonov, Moscow, Russia
Abstract. As part of the study of the local rural
economy, developed in 2022 by All-Russian Institute for Agrarian Issues and
Informatics named after A.A. Nikonov, an analysis was
made of the development of rural small and medium-sized enterprises (SMEs) in
Tambov region based on SPARK-interfax database for
2018-2020. The most attractive non-agricultural businesses of rural SMEs have
been identified, their contribution to the economic
performance of all enterprises in the region has been determined. It is shown
that the analyzed rural SMEs turned out to be more stable in terms of
population dynamics and increased revenue faster in comparison with urban SMEs
over the past three years. It is concluded that in terms of the main types of
specialization activities of rural SMEs, they are competitive with urban
enterprises in terms of profitability per ruble of revenue, capital productivity,
and debt burden. Despite the attractiveness of trade, manufacturing, construction,
and transportation for rural SMEs, agriculture remains one of the most
significant for this category of farms in terms of revenue and profit.
Keywords: small and medium business, rural economy,
Tambov region, rural development
Gratitude. The article is
written within the framework of the research topic “To develop methodological
foundations for the study of rural local economy and the direction of its
sustainable development - 2022” of the A.A. Nikonov
VIAPI – branch of the Federal State Budgetary Research Center VNIIESH
DOI
10.31442/0235-2494-2022-0-6-47-53
p. 47-53
Food prices in the
1st quarter of 2022 against the background of a carbon footprint
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 presents the annual share of
greenhouse gas emissions, the source of which is agriculture of the Russian
Federation. The role of computer modeling for estimating carbon emissions from
various agricultural crops in the regions of Russia is shown. Prices of grain,
milk, and meat producers in Russia, the EU, and the USA in the 1st quarter of
2022 are compared. Price regulators in the global wheat export market are
highlighted. There was a double-digit (in percent) increase in prices in all
major domestic food markets: milk, bread, sugar, meat, vegetables, potatoes and
sunflower oil.
Keywords: carbon footprint, carbon neutrality, greenhouse
gas emissions, agriculture, food inflation, food market, producer prices,
consumer prices
p. 54-60
Financial
reengineering and modernization of public-private partnership development in
the agro-industrial complex of the Republic of Tajikistan
Kamariddin
B. Shamsiev, PhD (Economics), Leading Scientific Worker
Institute of Economic Research and Development of Agriculture of the
Tajik Academy of Agricultural Sciences, Dushanbe, Tajikistan
Abstract. The paper substantiates mechanisms to support
the use of new methods and technologies for reengineering business processes
and the development of public-private partnerships in the agro-industrial
complex of Tajikistan. It provides for the use of various forms and methods of
public-private (private-public) partnerships and types of concessions, life
cycle contracts, the organization of technoparks for
the implementation of the development strategy of the agro-industrial complex
of Tajikistan until 2030, based on solving problems: financial support for the
development an industrial type of agriculture and intersectoral
integration and cooperation. A list of business ideas for the formation of
projects in the agro-industrial complex, rural infrastructure and agricultural
development in Tajikistan is recommended. The formation of a technopark in the city of Dushanbe with branches and
economic zones in rural regions of Tajikistan is substantiated.
Keywords: public-private partnership, private-public
partnership, concession, life cycle contract, organization of technoparks, agriculture, agro-industrial complex
enterprises, government support, list of business ideas, Tajikistan