Economy of Agricultural and Processing Enterprises, 2023, No 6
Contents
AGRARIAN ECONOMIC POLICY
Golubev A.V. – Agriculture in the
economic system (p. 2-7)
Komarova O.V., Yaroshevich
N.Yu. – Analysis of the structure
of the agricultural machinery market in the context of the agro-industrial
complex support policy (p. 8-20)
AIC ENTERPRISES IN MARKET
ECONOMY
Vodyannikov V.T., Stolyarov
S.V. – Economic
feasibility of using local power supply systems for agro-industrial production
facilities (p. 21-25)
REGIONAL ASPECT
Prokhorenkov P.A., Kirsanova
O.G., Reger T.V. – Ensuring food security as
the most important factor of socio-economic development of regions (p. 26-31)
BUSINESS ACCOUNTING AND
AUDIT
Egorova I.S. – Efficiency assessment and
its control as a type of services provided by auditors for economic entities of
the commercial sector (p. 32-38)
Nigmatullina G.R., Gusmanov
R.U., Salimova G.A., Ten A.D., Khashir
A.A. –
Accounting and analytical mechanism of targeted financing of agricultural
consumer cooperatives (p. 39-43)
BUSINESS ENTITIES: PROBLEMS
AND PRACTICES
Uryadov A.D., Pavlov A.Yu. – Formation of a life cycle model of agricultural
consumer cooperatives (p. 44-49)
LAND MANAGEMENT
Minakov I.A., Dubovitski A.À. – State, problems and prospects of land use in
agriculture (p. 50-59)
Polunin G.A., Osipova
A.V., Kvochkin A.N., Skvortsov
V.V. –
Peculiarities of regulation of lease relations of state and municipal
agricultural lands in the Central Chernozem Economic
region (p. 60-66)
FOOD, RESOURCES AND
TECHNICS MARKET
Sobolev O.S. – Ecology, weather and
climatic conditions and food prices in the 1st quarter of 2023 (p. 67-72)
CONGRATULATIONS
Academician of the Russian
Academy of Sciences V.M. Bautin celebrates 75 years
old (3rd p. of the cover)
DOI 10.31442/0235-2494-2023-0-6-2-7
p. 2-7
Original article
Agriculture in the
economic system
Aleksey V. Golubev
VIAPI named after A.A. Nikonov is a branch of
the Federal Scientific Center for Agrarian Economics and Social Development of
Rural Territories – VNIIESH, Moscow, Russia
Abstract. Agriculture and the economy as a whole are
considered as an organism that reacts like a living being to a variety of
external factors. The general scheme of the economy is presented in the form of
a kind of organism, where the core is the sphere of material production and, in
particular, agriculture. It is claimed that there are
genetic patterns in the economic system, including agriculture. It shows the
impact of nature and society on the largest elements of the economy, the
reaction of which manifests itself in different ways. The main features of
agriculture as the central part of the economic organism are given.
Keywords: economics, agriculture, genetic patterns,
economy as an organism
Information about the author:
A.V. Golubev – Doctor of Economics, Professor,
Honored Scientist of the Russian Federation, Chief Researcher (avgolubev@viapi.ru)
The article was submitted to the editorial office on 19.03.2023,
approved after reviewing on 03.04.2023, accepted for publication on 10.04.2023.
DOI 10.31442/0235-2494-2023-0-6-8-20
p. 8-20
Original article
Analysis of the
structure of the agricultural machinery market in the context of the
agro-industrial complex support policy
Oksana V.
Komarova1, Natalia Yu. Yaroshevich2
1,2 Ural
State University of Economics, Yekaterinburg, Russia
Abstract. One of the factors in the growth of productivity
in the agricultural sector is the development of agricultural engineering. The
need for import substitution and the introduction of new technologies indicate
the need to change industrial policies in the field of agricultural
engineering. One of the factors for increasing the effectiveness of industrial
policy is the use of sectoral structural analysis.
The authors refined the system of indicators for assessing the industry market
based on the analysis of dynamic indicators. To conduct an empirical study, a
sample of agricultural engineering enterprises for 2000-2020 was formed.
Industry analysis was carried out on the basis of coefficient and statistical
analysis. The scientific novelty of the study lies in the substantiation of the
model of the relationship between sectoral
competitive analysis and industrial policy measures. The proposed theoretical
model shows that the system of industrial policy measures and their
effectiveness directly depend on the market structure. Based on a consistent
analysis of the relationship between industrial policy and the structural
analysis of the industry, the stages of sectoral
structural analysis were formulated and a model for the formation of industrial
policy in the industry market was proposed. It is shown that a «buyer’s market»
has formed in the industry, while the industry is investment unattractive.
Directions for adjusting industrial policy in the field of agricultural
engineering were determined: reducing information asymmetry and stimulating
demand for agricultural machinery. The proposed model for the formation of the
state industrial policy is not exhaustive but can be considered as
complementing the already established model of supporting domestic agricultural
engineering.
Keywords: industry analysis, market structure,
agricultural engineering, industrial policy, methods of economic analysis
Information about the authors:
O.V. Komarova – PhD (Economics), Associate
Professor (okkomarova@yandex.ru)
ORCID 0000-0001-6145-2631, AuthorID 348749
N.Yu. Yaroshevich
– PhD (Economics), Associate Professor (iarnat@mail.ru)
ORCID 0000-0003-2372-1196, AuthorID 490015
The article was submitted to the editorial office on 20.02.2023,
approved after reviewing and corresponding author’s revision on 26.04.2023,
accepted for publication on 04.05.2023.
DOI 10.31442/0235-2494-2023-0-6-21-25
p. 21-25
Original article
Economic feasibility
of using local power supply systems for agro-industrial production facilities
Vladimir T.
Vodyannikov1, Stanislav V. Stolyarov2
1,2 Russian State
Agrarian University - MSHA named after K.A. Timiryazev,
Moscow, Russia
Abstract. The energy supply of domestic industries and
enterprises of the agro-industrial complex (AIC) largely depends on
high-quality electricity supply. The article highlights the disadvantages of
centralized electricity supply to agricultural facilities arising from the
deterioration of rural power transmission lines and consumer transformer
substations, the growth of electricity tariffs, as a result of which, along
with centralized power supply, the attraction of competitive local energy
sources accumulating and implementing scientific and technical innovations in
this segment of energy is actualized. The possibility of using local sources of
electricity is economically justified by the proposed criterion for evaluating
energy supply options for agricultural facilities. The relevance, expediency
and efficiency of operation as the main source of energy of the local energy
supply system is proved in practice by the example of
the divisions of the agroholding «Agro-Industrial
Kit». It is reasoned, confirmed by calculations, proved in practice.
Keywords: agricultural holding, technical and economic
assessment, centralized energy supply, energy intensity of production, local
sources of energy supply, economic efficiency of investments, cost and tariffs
for electricity, energy complex
Information about the authors:
Vodyannikov V.T. – Doctor of
Economics, Professor (vvt-5210@yandex.ru)
Stolyarov S.V. – Postgraduate
Student (stolyarov.stanislav95@yandex.ru)
The article was submitted to the editorial office on 29.03.2023,
approved after reviewing and corresponding author’s revision on 10.05.2023,
accepted for publication on 15.05.2023.
DOI 10.31442/0235-2494-2023-0-6-26-31
p. 26-31
Original
article
Ensuring food
security as the most important factor of socio-economic development of regions
Pavel A.
Prokhorenkov1, Olesya G. Kirsanova2,
Tatiana V. Reger3
1,2,3 Financial
University under the Government of the Russian Federation (Smolensk branch),
Smolensk, Russia
Abstract. The article is devoted to the issues of
studying the system of socio-economic indicators that characterize the food
security of the regions. The analysis and studies of indicators were carried
out on the example of the regions of the Central federal district. The
calculations are based on Rosstat data for the period
from 2015 to 2020. The methods of mathematical statistics and correlation
analysis were used as research methods. To perform calculations and visualize
data, the RStudio interactive statistical analysis
environment with the ggcorrplot graphics package was
used. The paper explores approaches to assessing food security and defines a
system of indicators used in most of the considered methods. For the study, the
food self-sufficiency indicator, the actual consumption indicator, the poverty
indicator, the real consumption indicator, and the Gini
indicator were selected. The analysis of the dynamics of the level of actual
consumption for the period under review did not reveal significant changes. At
the same time, a comparative analysis of this indicator for 2020 by individual
regions indicates an uneven distribution across all main types of food. For the
seventeen regions considered in the work, calculations, and analysis of the
self-sufficiency of the regions for the five most important food products were
performed. In accordance with the data obtained, three groups of regions with
high, sufficient, and low self-sufficiency in food products were identified. To
eliminate the redundancy of a set of indicators for a general assessment of
food security, a correlation analysis of the interdependence of indicators was
performed in the work, which made it possible to limit the number of indicators
under consideration without losing the information content of the model. An
important value in assessing the availability of food is played by the
indicator of monetary income of the population. Calculations showed a high
degree of correlation of this indicator with the indicator of actual
consumption. The results obtained in the study reflect the importance of food
self-sufficiency in the regions, and the system of indicators considered allows
us to provide objective information about the situation in this area.
Keywords: regional economy, correlation analysis, food
security
Information about the authors:
P.A. Prokhorenkov – PhD (Engineering),
Associate Professor
O.G. Kirsanova – PhD (Economics), Associate Professor(larsuna@mail.ru)
T.V. Reger – PhD (Pedagogy), Associate
Professor
The article was submitted to the editorial office on 24.04.2023,
approved after reviewing on 10.05.2023, accepted for publication on 15.05.2023.
DOI 10.31442/0235-2494-2023-0-6-32-38
p. 32-38
Original article
Efficiency assessment
and its control as a type of services provided by auditors for economic
entities of the commercial sector
Irina S. Egorova
Financial University under the Government of the Russian Federation,
Moscow, Russia
Abstract. The article is devoted to the consideration of
the problems of evaluating and controlling the effectiveness of commercial
sector organizations, as well as the possibilities of their implementation both
within the framework of control measures conducted by the Accounts Chamber of
the Russian Federation, and within the framework of mandatory audit and other
tasks that provide confidence, other than audits and reviews of past periods
conducted by audit organizations and individual auditors.
Keywords: audit, efficiency, commercial organizations,
state resources
Information about the author:
I.S. Egorova – Candidate of Economic Sciences,
Associate Professor of the Audit and Corporate Reporting Department
(ISEgorova@fa.ru)
The article was submitted to the editorial office on 10.05.2023,
approved after reviewing on 18.05.2023, accepted for publication on 22.05.2023.
DOI 10.31442/0235-2494-2023-0-6-39-43
p. 39-43
Original article
Accounting and
analytical mechanism of targeted financing of agricultural consumer
cooperatives
Gulnara
R. Nigmatullina1, Rasul U. Gusmanov2,
Guzel A. Salimova3, Anatoly Dm. Ten4,
Aslan A. Khashir5
1, 2 ,3 Bashkir
State Agricultural University, Ufa, Russia
4, 5 Federal Scientific Center for Agrarian
Economics and Social Development of Rural Territories – VNIIESH, Moscow, Russia
Abstract. In an agricultural consumer cooperative,
private and general forms of ownership are combined. The cooperative’s
activities are based on the principles of mutual assistance, democracy,
equality, justice and solidarity. Small forms of management, providing about
half of all agricultural products of the country, are experiencing a number of
difficulties, including lack of monetary resources, outdated material and
technical base, difficulties with storage and processing of raw materials. The
article considers the mechanism of accounting and analytical work with the
means of targeted financing. Detailing in the accounting of financing means
leads to transparency and similarity of accounting. The relationship between
the state and the cooperative is quite regulated and requires appropriate
registration in accounting and reporting.
Keywords: consumer cooperation, accounting, targeted
funds, subsidies, reporting
The main provisions. In the
modern Russian Federation, associations of agricultural producers for the
purposes of joint purchases, sales, common ownership of expensive equipment,
etc. as legal entities are called agricultural consumer cooperatives. The
member joining the cooperative is already an independent agricultural producer.
Each of them has certain skills and tools for effective management of their
household. Accounting in almost all areas of economic activity of a consumer
cooperative has no differences from the same accounting of organizations of
other forms of activity. Therefore, we suggest paying attention to the
accounting of operations specific to consumer cooperatives.
Information about the authors:
G.R. Nigmatullina – Candidate of Economics,
Associate Professor, Head of the Department of Finance, Analysis and Accounting
Technologies (nigmatullina419@yandex.ru)
ORCID ID: 0000-0002-9936-5397
R.U. Gusmanov – Dr. Sci. (Econ.),
Prof., Professor of the Department of Economics and Management (757121@mail.ru)
G.A. Salimova – Candidate of Economics,
Associate Professor, Deputy Dean of the Faculty of Economics for academic work
(salimovaguzel@mail.ru)
ORCID ID:0000-0003-3568-760X
A.D. Ten – Ph.D. in Economics, Associate Professor, Applicant,
(anatole.ten@gmail.com)
ORCIDID: 0000-0002-9680-3136
A.A. Khashir – Ph.D. in Economics, Associate
Professor, Leading Researcher, (aah.market@vniiesh.ru)
ORCID ID: 0000-0002-2653-8453
The article was submitted 15.05.2023, approved after reviewing
18.05.2023, accepted for publication 22.05.2023
DOI 10.31442/0235-2494-2023-0-6-44-49
p. 44-49
Original article
Formation of a life
cycle model of agricultural consumer cooperatives
Artem D.
Uryadov1, Alexander Yu. Pavlov2
1,2 Penza
State Technological University, Penza, Russia
Abstract. The modern development of agribusiness is
characterized by the fact that agricultural producers actively interact in the
course of their activities. The deepening of relations between economic
entities requires increased coordination of joint activities and leads to the
need for the formation of cooperative entities, the effectiveness of which is
largely due to the choice of a particular development strategy. The article
considers the author’s model of the life cycle of an agricultural consumer
cooperative, which includes five main stages: conception (embryonic stage),
design, development, maturity, stagnation, as well as an intermediate stage –
restructuring. A system of criteria is proposed that characterize each stage of
the life cycle of an agricultural cooperative and allow determining the level
of development of cooperative relations at the moment for the development of
strategic decisions for the future. Options for implementing a growth strategy,
product or market development, as well as a reduction (reversal) strategy are
considered.
Keywords: agricultural consumer cooperative, life cycle
model, stages of development, criteria for determining the stage
Information about the authors:
Artem D. Uryadov – Postgraduate Sttudent
of the Department of Economics and Management
(a.uriadov@mail.ru)
Alexander Yu. Pavlov – Candidate of Economics, Associate Professor, Head
of the Department of Economics and Management (crsk@mail.ru)
The article was submitted to the editorial office on 04.04.2023,
approved after reviewing on 17.04.2023, accepted for publication on 24.04.2023.
DOI 10.31442/0235-2494-2023-0-6-50-59
p. 50-59
Original article
State, problems and
prospects of land use in agriculture
Ivan A.
Minakov1, Alexander À. Dubovitski2
1,2 Michurinsk State Agrarian University, Michurinsk,
Tambov region, Russia
Abstract. The economic efficiency of the use of land
resources has a significant impact on the effectiveness of agriculture. In
Russia there are significant areas of agricultural land resources and at the
same time there is a great potential for expanding their involvement in the
process of agricultural production. The use of various types of land is
characterized by moderate fluctuation in dynamics and a fairly low level in
general, high dispersion in the context of regions and forms of management. In
recent years, there has been an increase in the efficiency of agricultural
production in Russia, accompanied by an increase in cost and in-kind indicators
of the economic efficiency of land use, and multidirectional trends in the
dynamics of indicators in kind in the context of individual crops. Regional
differences in the level of economic efficiency of land use are determined by
the structure of acreage, the ratio of production in different categories of
farms and the level of intensity of land use. Structuring the land capacity
allows you to localize the potential value of the release of agricultural land
and the increase in production volumes.
Keywords: agriculture, land resources, land categories,
agricultural land, arable land, intensity of land use, management mechanism,
land policy
Information about the authors:
I.A. Minakov – Doctor of Economics, Professor
of the Department of Economics and Commerce (ekapk@yandex.ru)
A.À. Dubovitski – Candidate of Economic Sciences, Associate
Professor of the Department of Economics and Commerce (daa1-408@yandex.ru),
ORCID: https://orcid.org/0000-0003-4542-1119
The article was submitted to the editorial office on 26.04.2023,
approved after reviewing on 02.05.2023, accepted for publication on 03.05.2023.
DOI 10.31442/0235-2494-2023-0-6-60-66
p. 60-66
Original article
Peculiarities of
regulation of lease relations of state and municipal agricultural lands in the
Central Chernozem Economic region
Gennadiy
A. Polunin1, Alla V. Osipova2,
Alexander N. Kvochkin3, Vsevolod V.
Skvortsov4
1, 2, 4 Federal Scientific Center for Agrarian
Economics and Social Development of Rural Territories – VNIIESH, Moscow, Russia
3 Michurinsk State
Agrarian University, Michurinsk, Tambov region,
Russia
Abstract. The article examines the results of bidding for
2021-2022 for the right to conclude a lease agreement for agricultural land
plots owned by the state or municipal in the Belgorod, Voronezh, Kursk, Lipetsk
and Tambov regions representing the Central Chernozem
Economic Region of Russia (CER). The analysis of the information posted on the
state portal in the unified information system of the Russian Federation made
it possible to assess the scale of transactions in these subjects of the
Russian Federation on the basis of groupings of land plots sold at auction, by
area, lease term, form of ownership. The results of past and failed
transactions, transactions with one participant for the right to conclude a
lease agreement are considered. The comparison of the initial and final rent for
the lease of land plots per 1 hectare is carried out. The values of indicators
that characterize the rental market – the capitalization coefficient and the
capitalization period - have been studied during the auction. The participation
and activity of legal entities, peasant (farmer) farms, and individuals in
auctions for the right to conclude a land lease agreement are evaluated. The
role of rent in the formation of the revenue part of the budgets of the studied
subjects of the Federation is shown.
Keywords: bidding for the right to conclude a lease
agreement for a land plot of state and municipal forms of ownership, annual
rent, land tax, lease term, capitalization period
Basic provisions:
– it is proved that it is advantageous for the executive authorities of
the subjects of the Russian Federation and municipalities to replenish the
local budget by concluding lease agreements for land plots owned by the state
and municipal property, since the rent is ten times higher than the land tax on
leased land plots. At the same time, it is also a factor constraining the offer
to sell land plots;
– a comparison of the level of fluctuations in the values of the
capitalization coefficient and the capitalization period for the subjects of
the Central Chernozem Economic Region indicates that
the auction organizers do not have a unified methodological approach to
regulating rental relations between the lessor and
the lessee;
– it was revealed that the lease terms do not exceed 5 years in more
than 88% of the total area of leased agricultural land plots that are in state
and municipal ownership, which negatively affects the stability and
sustainability of business structures engaged in agriculture, constrains their
investment activity;
– most of the land plots are alienated and leased at auctions, which
take place in the form of an auction, while legal entities win in competition
with farms and individuals for higher-quality, higher cadastral value and
larger land plots, offering higher rents during the auction;
– auctions provide a significant increase in
rent in relation to both the level of the starting price and the level of the
estimated rent. At the same time, overstating the starting auction price,
especially for plots with a low cadastral valuation of land, leads to a lack of
offers from potential tenants.
Information about the authors:
G.A. Polunin – Doctor of Economics, Head of
the Department of Research of Economic Problems of Land Relations in the
agro-industrial complex, (polunin.zem@vniiesh.ru), ORCID ID: 0000-0003-3007-5698
A.V. Osipova – Doctor of Economics, Associate
Professor, Leading researcher of the Department of Research of Economic
Problems of Land Relations in the agro-industrial complex
(a.osipova@vniiesh.ru), ORCID ID: 0000-0002-2757-1298
A.N. Kvochkin – Candidate of Economic
Sciences, Associate Professor, Professor of the Department of Management and
Business Administration (kvochkin068@gmail.com), ORCID ID: 0000-0003-3468-1396
V.V. Skvortsov – Postgraduate Student of the
Department of Research of Economic Problems of Land Relations in the
agro-industrial complex (selection010@gmail.com)
The article was submitted to the editorial office on 15.03.2023,
approved after reviewing on 17.04.2023, accepted for publication on 24.04.2023.
DOI 10.31442/0235-2494-2023-0-6-67-72
p. 67-72
Original article
Ecology, weather and
climatic conditions and food prices in the 1st quarter of 2023
Oleg S. Sobolev
VIAPI named after A.A. Nikonov is a branch of
the Federal Scientific Center for Agrarian Economics and Social Development of
Rural Territories – VNIIESH, Moscow, Russia
Abstract. The article analyzes the volume of carbon
dioxide emissions on farmlands of the Russian Federation. There is an excess of
the volume of carbon dioxide mineralization over the volume of emissions on
forest and agricultural lands of the Russian Federation. The statistics of
producer prices and consumer prices for food in Russia, the EU and the USA in
the 1st quarter of 2023 are compared.
Keywords: carbon neutrality, specific carbon dioxide
emissions, farmland structure, early spring in Russia, share of carbon dioxide
emissions in agricultural production, domestic grain prices, inflation
slowdown, domestic milk prices, meat and sugar market analysis
Information about the author:
O.S. Sobolev – PhD (Engineering), Leading
Researcher (oleg209sob@viapi.ru)
The article was submitted to the editorial office on 10.05.2023,
approved after reviewing on 15.05.2023, accepted for publication on 17.05.2023.
p. 73
Academician of the Russian
Academy of Sciences V.M. Bautin celebrates 75 years old