Economy of Agricultural and Processing Enterprises, 2022, No 7

Contents

AGRARIAN ECONOMIC POLICY

Altukhov A.I. – Formation of the national export policy in the agrarian sphere of the economy as one of the main factors of its development (p. 2-8)

Kozlov V.V. – Social problems of land reform and agricultural development (on the example of the Nizhny Novgorod region) (p. 9-15)

AIC ENTERPRISES IN MARKET ECONOMY

Kanchukoev V.O., Khalishkhova L.Z., Temrokova A.Kh., Tarchokov B.Yu., Taov R.Kh. – Research on agroecological approaches in the framework of the transition to sustainable and safe agroecosystems (p. 16-25)

Zakshevsky V.G., Bogomolova I.P., Rodionova N.S., Shaykin D.V. – Implementation of projects in the field of product diversification as a factor of increasing the economic potential of an industrial enterprise (p. 26-34)

Kaurova O.V., Maloletko A.N., Tkach A.V. – Development of animal husbandry under sanctions and embargoes (p. 35-42)

BUSINESS ACCOUNTING AND AUDIT

Khairullina O.I., Bogdanova E.A. – Transformation of the accounting policy of the organization in accordance with the requirements of the new federal accounting standards (p. 43-50)

LABOR MARKET AND SOCIAL SPHERE IN RURAL LOCALITY

Blinova T.V. – Demographic risks and constraints on sustainable development of rural areas during the Covid-19 pandemic (p. 51-59)

Nizova L.M., Kudryavtseva V.O. – Integrated rural development: priorities, problems and solutions (p. 60-65)

NEW BOOKS

Krylatykh E.N. – Review of the textbook V.V. Kozlov “Management” (p. 66)

DOI 10.31442/0235-2494-2022-0-7-2-8

p. 2-8

Formation of the national export policy in the agrarian sphere of the economy as one of the main factors of its development

Anatoliy I. Altukhov, PhD (Economics), Professor, Academician of RAS

Federal Scientific Center of Agrarian Economics and Social Development of Rural Territories – All-Russian Research Institute of Agricultural Economics, Moscow, Russia

Abstract. The necessity of forming a national export policy in the agricultural sector of the economy is revealed. At this historical stage, a sharp tightening of economic, political and financial sanctions against our country will lead to significant changes in the conditions for the development of its agricultural sector of the economy and export potential, for reliable food security. In such a situation, not only will a number of additional difficulties of an internal and external nature arise, but also new opportunities will appear to overcome or mitigate them. The development of exports of food products and agricultural raw materials should not undermine the domestic agro-food market, disrupt the food supply system of the country and its individual regions, the formation of insurance funds and state reserves. At the same time, it is necessary to take into account the effective demand and improvement of the nutrition structure of the population, the most likely fluctuations in agricultural production in the country and the conjuncture of the world agro-food market, the improvement of export operations with agricultural and food products. The national export policy in the agricultural sector of the economy should not only rely on the modern state agrarian policy, but also specify its individual positions related to foreign economic activity. Such an approach will have a significant positive impact on the agricultural sector and the country’s economy, its economic and geopolitical situation, and will make a worthy contribution to solving the world food problem, which will only worsen in the near future.

Keywords: export national policy, food security, sanctions, agricultural sphere of the economy, agriculture, export of agricultural and food products, formation, factors, principles, agricultural policy, agri-food market, main directions and conditions, risks, threats, challenges, force majeure circumstances

DOI 10.31442/0235-2494-2022-0-7-9-15

p. 9-15

Social problems of land reform and agricultural development (on the example of the Nizhny Novgorod region)

Vyacheslav V. Kozlov, PhD (Economics), Professor

Russian State Agrarian University - Moscow Timiryazev Agricultural Academy, Moscow, Russia

Abstract. The paper reveals the social aspects of agrarian reform and its consequences on the example of the development of agricultural production in the Nizhny Novgorod region. It is shown that the Russian peasantry overcomes communal thinking and its irresponsible behavior with great difficulties and delay. The behavior of persons developing and implementing agricultural policy is equally problematic. It is shown that it is necessary to contribute in every possible way to the development of farming as a stage of the natural development of the peasantry of high responsibility, professionalism and creativity. That without legislative registration of new institutions for the development of agriculture and rural life, without large-scale leadership training in rural areas, it is hardly worth counting on significant success.

Keywords: agrarian reform, peasantry, worldview of the peasantry, education and upbringing, leadership, state support, legislation

DOI 10.31442/0235-2494-2022-0-7-16-25

p. 16-25

Research on agroecological approaches in the framework of the transition to sustainable and safe agroecosystems

Valeriy O. Kanchukoev¹, PhD (Economics), Professor

Laura Z. Khalishkhova², PhD (Economics), Associate Professor

Anzhela Kh. Temrokova³, PhD (Economics), Associate Professor

Berd Yu. Tarchokov⁴, Director of the Technological Projects Center

Rustam Kh. Taov⁵, Engineer of the Department

^{1,2,3,4,5Kabardino}-Balkar State Agrarian University, Nalchik, Russia

Abstract. The article presents an overview of agroecological approaches that deserve attention when discussing the phenomenon of sustainable development, since they link issues of environmental safety, production and consumption, social innovation and the mobilization of local knowledge. The turning points that arise in the development of the world agroecosystem require a change in the paradigm of food production and consumption. Understanding and adequate assessment of the problems underlying the discussion of the issues put forward in the article is the key to the formation of sustainable agroecosystems at different levels. Agroecology is presented as a dynamically developing concept, increasingly visible in agricultural and scientific discourse, capable of making a significant contribution to the transformation of agroecosystems based on ecological principles in order to form socially equitable systems. Agroecological techniques are considered as allowing to master, maintain and strengthen biological and ecological processes in agroecosystems, to form more diverse, resistant to external factors and productive agroecosystems.

Keywords: agroecosystem, agroecosystem productivity, agroecological approach, sustainability, safety, organic agriculture, agroforestry, permaculture, agroecology, food sovereignty

Acknowledgements: the study was carried out with the financial support of the RFFI, project No. 20-010-00935A.

DOI 10.31442/0235-2494-2022-0-7-26-34

p. 26-34

Implementation of projects in the field of product diversification as a factor of increasing the economic potential of an industrial enterprise

Vasily G. Zakshevsky¹, PhD (Economics), Professor, Academician of RAS,

Irina P. Bogomolova², PhD (Economics), Professor

Natalia S. Rodionova³, PhD (Engineering), Professor

Dmitry V. Shaykin⁴, PhD (Economics)

¹Research Institute of Economics and Organization of the Agro-industrial Complex of the Central Chernozem District – branch of the Federal State Budgetary Scientific Institution «Voronezh Federal Agrarian Scientific Center named after V.V. Dokuchaev», Voronezh, Russia

^{2,3,4Voronezh} State University of Engineering Technologies, Voronezh, Russia

Abstract. The modern business market has such properties as: high competition, volatility, dynamism, instability, unpredictability, high determinism. Based on this, each player must build an adequate strategy of behavior and development of the appropriate niche to ensure a steady increase in sales of their products. In the market segment of meat products there is a large number of participants and there is a fairly wide range of products. Based on this, the most promising companies use modern tools to promote their products and win consumer preferences. One of these tools is product diversification. This is the incentive that can not only strengthen the economic potential of the enterprise, but also increase the overall level of its competitiveness in the relevant market segment. The object of the study was the industrial production and the market of meat products. Applied research and author’s recommendations were tested and implemented on the basis of Saguny Meat Processing Plant LLC. A feasibility study was carried out on the project of introducing functional products into the production of Saguny Meat Processing Plant LLC, namely, the use of a complex functional system (CFS) of food paste and products based on it in the production process. Calculations have proved that the production of paste based on CFS and products with their inclusion will allow the enterprise to receive additional income in the amount of 2,680.20 thousand rubles for the annual period, while labor productivity will increase by 37.16 thousand rubles per person, the profitability of products and sales by 0.081 p.p. and 0.058 p.p., respectively, the costs per 1 rub. of commodity products will decrease by 0.0006 rub. The project to increase the efficiency of using the economic potential of Saguny Meat Processing Plant LLC, as well as its competitiveness in the industry market, is effective and economically feasible.

Keywords: meat and meat products market, diversification, economic potential, efficiency of an innovative project, feasibility study, competitiveness

Acknowledgements: the authors express their gratitude to the management of Saguny Meat Processing Plant LLC for the information provided and participation as independent experts in the evaluation of scientific research.

DOI 10.31442/0235-2494-2022-0-7-35-42

p. 35-42

Development of animal husbandry under sanctions and embargoes

Olga V. Kaurova¹, PhD (Economics), Professor

Alexander N. Maloletko², PhD (Economics), Professor

Alexander V. Tkach³, PhD (Economics), Professor, Honoured Scientific Worker of RF

^1,2,3Russian University of Cooperation, Mytishchi, Moscow region, Russian Federation

Abstract. The need for the development of animal husbandry in Russia at the present stage is of particular importance for ensuring national food security in the conditions of sanctions and embargoes. The article reveals the role and place of various branches of animal husbandry in the formation of food resources, in the implementation of indicators of the Doctrine of food security of Russia. The place of livestock industries in the formation of food has been determined. The trend of the development of animal husbandry in Russia is investigated, the necessity of its state support is argued, the role of personal subsidiary and peasant (farmer) farms in increasing the production of livestock products, in the rational use of potential and increasing the competitiveness of domestic producers of livestock products is revealed. Proposals for the development of animal husbandry have been developed.

Keywords: livestock products, food security, sanctions, food products, accessibility, import substitution, competition, meat products, milk

DOI 10.31442/0235-2494-2022-0-7-43-50

p. 43-50

Transformation of the accounting policy of the organization in accordance with the requirements of the new federal accounting standards

Olga I. Khairullina¹, PhD (Economics), Professor

Elina A. Bogdanova², Undergraduate

^1,2Perm State Agrarian and Technological University named after Academician D.N. Pryanishnikov, Perm, Russia

Abstract. This article discusses both methodological and legal aspects of accounting policy. The process of transformation of accounting policy, taking into account the new federal accounting standards, was considered. Innovations, taking into account the entry into force of regulatory acts in the following sections of the accounting policy: “Organizational provisions”, “Fixed assets and capital investments” and “Rent (leasing)” were identified. A comparative accounting policy before and after the changes were made. Recommendations for changes in accounting policies were offered.

Keywords: accounting policy, transformation, organization, legal aspects, methodological aspects, FSBU

DOI 10.31442/0235-2494-2022-0-7-51-59

p. 51-59

Demographic risks and constraints on sustainable development of rural areas during the Covid-19 pandemic

Tatiana V. Blinova, PhD (Economics), Professor, Chief Scientific Worker

Institute of Agrarian Problems of the Federal State Budgetary Institution of Science of the FRC “Saratov Scientific Center of the Russian Academy of Sciences”, Saratov, Russia

Abstract. An important strategic priority and a necessary condition for ensuring Russia’s food independence is the sustainable development of rural areas. The article discusses the results of a study of demographic risks, threats and restrictions for the sustainable development of rural areas in the context of the Covid-19 pandemic. The main causes of the demographic decline are considered, the stages of the depopulation of rural Russia are identified, the first of which includes the period 1992-2014, the second, which began in 2015, continues at the present time. Since 2020, depopulation has increased due to high mortality during the Covid-19 pandemic. The trends in the growth of mortality and the decline in the birth rate have been studied, the risks of increasing depopulation during the Covid-19 pandemic have been identified, and the prospects for the demographic development of rural areas of Russia have been determined.

Keywords: rural areas, sustainable development, demographic risks, Covid-19 pandemic, Russia

p. 60-65

Integrated rural development: priorities, problems and solutions

Lyudmila M. Nizova¹, PhD (Economics), Professor

Vera O. Kudryavtseva², Student

^1,2Volga State Technological University, Yoshkar-Ola, Republic of Mari El, Russia

Abstract. Objective prerequisites, problems and their causes in the issues of integrated rural development are investigated. The forms of state regulation depending on the state of social and economic development of rural areas are considered. The authors’ attention is focused on the current stage within the framework of the state programs of the Republic of Mari El for 2020-2025. The severity of the complex development of the village of small, medium and large settlements is revealed. Monitoring revealed a low proportion of the housing stock equipped with various types of communications (gas, water supply, sewerage, central heating, hot water supply). The characteristic of problems in social, commercial, household and transport infrastructures is given. To clarify their reasons, a sociological survey of two categories of respondents was conducted: villagers and specialists. All this made it possible to make proposals for the further development of rural areas and improving the quality of life of villagers.

Keywords: integrated rural development, rural territories, social infrastructure, comfort of living, Republic of Mari El

p. 66

Review of the textbook: Management, V.V. Kozlov. M., KURS, 2022, 504 p.

E.N. Krylatykh, PhD (Economics), Professor, Academician of RAS, Chief Scientific Worker

Russian Presidential Academy of National Economy and Public Administration (RANEPA),

A.A. Nikonov VIAPI, branch of Federal Scientific Center of Agrarian Economy and Social Development of Rural Areas - VNIIESkH, Moscow, Russia