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.. 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 buyers 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 authors 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 authors 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 cooperatives 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 authors 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 . 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.. 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