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 Strategys 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