Economy of Agricultural and Processing Enterprises, 2023, No 7

Contents

AGRARIAN ECONOMIC POLICY

Semin A.N., Drokin V.V., Zhuravlev A.S. Diversified rural economy as a mechanism for territorial development and a factor in ensuring food, economic, environmental and social security (p. 2-11)

Kibirov A.Ya. The mechanism of adaptation of AIC organizations to the conditions of economic sanctions: challenges and ways to overcome them (p. 12-18)

Siparo K.A. Perspectives of economical cooperation in the agricultural sector of the Russian Federation and the Republic of Belarus (p. 19-23)

AIC ENTERPRISES IN MARKET ECONOMY

Sannikova M.O., Providonova N.V. Support of technical and technological development as a factor of increasing the food potential of Russia and its regions (p. 24-29)

REGIONAL ASPECT

Lipchenko E.A., Kerimova O.V. Investment behavior of agricultural organizations and structural transformation of the regional agrarian economy (p. 30-37)

Fedorova O.A., Fedoseev S.V., Stovba E.V. Trends in green energy: the use of agricultural raw materials in the industrial processing of traditional hydrocarbons (p. 38-43)

BUSINESS ACCOUNTING AND AUDIT

Egorova I.S. Assessment of business performance in its connection with the tax and debt burden during the audit and other auditrelated services (p. 44-50)

COOPERATION AND INTEGRATION IN AIC

Tkach A.V., Kaurova O.V., Minnikhanov R.R. Consumer cooperation in the system of formation of food resources (p. 51-56)

LABOR MARKET AND SOCIAL SPHERE IN RURAL LOCALITY

Shaporova Z.E., Chepeleva K.V., Shvalov P.G. Improving the quality of the living environment in rural districts of the Krasnoyarsk Territory (p. 57-64)

ABROAD

Khairullina O.I. Dairy export support tools: New Zealand experience (p. 65-73)

RESEARCH BY YOUNG SCIENTISTS

Umudov B.M. Identification of risks arising in the activities of enterprises processing agricultural raw materials and ways of their regulation (p. 74-78)

 

 

DOI 10.31442/0235-2494-2023-0-7-2-11

p. 2-11

Original article

Diversified rural economy as a mechanism for territorial development and a factor in ensuring food, economic, environmental and social security

Alexander N. Semin1, Veniamin V. Drokin2, Alexei S. Zhuravlev3

1, 2, 3 Federal State Budgetary Institution of Science Institute of Economics of the Ural Branch of the Russian Academy of Sciences, Yekaterinburg, Russia

Abstract. Multi-structural rural economy is considered as a possible mechanism for coordinating state interests and the interests of producers of agricultural products in matters of socio-economic development of rural areas. For a comparative assessment of the effectiveness of each economic structure, the trends in the volume of production of the main types of livestock products that have manifested themselves during the transitional period of market reform, that is, more than thirty years, have been studied. At the same time, their impact on the preservation of soil fertility, environmental safety of production, employment of the rural population, the possibility of producing competitive agricultural products, etc. were also taken into account. Already in the initial period of reform, that is, in the first ten years, during the shock transition from a planned distribution system to market-based regulatory mechanisms, the balanced socio-economic process of rural development was destroyed. In this regard, the necessity and possibility of restoring this process through the proposed by a number of authors option (way) of organizing production in small forms of management and their cooperation at the stage of sale of manufactured products are considered. Using the example of the analysis of the current situation in the central Non-Chernozem region, a possible mechanism for coordinating state interests and the interests of agricultural producers in territorial development is shown.

Keywords: categories of farms, agricultural holdings, peasant-cooperative way of life, trends, rural population, state regulation, rural territories, coordination mechanism

Acknowledgements. The study was carried out in accordance with the Research Plan of Institute of Economics of the Ural Branch of the Russian Academy of Sciences.

 

Information about the authors:

A.N. Semin Doctor of Economics, Professor, Academician of RAS, Honored Scientist of the Russian Federation, Chief Researcher (aleks_ural_55@mail.ru)

V.V. Drokin PhD (Economics), Senior Researcher (drokin27@mail.ru)

A.S. Zhuravlev Senior Researcher (asjuravlev@mail.ru)

The article was submitted to the editorial office on 30.05.2023, approved after reviewing on 02.06.2023, accepted for publication on 05.06.2023.

 

 

DOI 10.31442/0235-2494-2023-0-7-12-18

p. 12-18

Original article

The mechanism of adaptation of AIC organizations to the conditions of economic sanctions: challenges and ways to overcome them

Alikhan Ya. Kibirov

VNIOPTUSKH is a branch of the Federal Scientific Center for Agrarian Economics and Social Development of Rural Territories VNIIESH, Moscow, Russia

Abstract. The article deals with topical issues of the adaptation mechanism of agro-industrial complex organizations to the conditions of economic sanctions and international challenges; regulatory and legal measures, financial and economic instruments are presented, the reasonable use of which reduces the negative impact of sanctions pressure on the economic activities of agro-industrial production organizations. An economic mechanism has been proposed for accumulating an additional source of investment activity in agro-industrial production under sanctions in order to intensify the process of import substitution.

Keywords: mechanism, adaptation, sanctions, tools, accumulation, import substitution, investment activity, economic risks, challenges

 

Information about the author:

A.Ya. Kibirov Doctor of Economics, Professor, Chief Researcher of the Department of Economic Relations in Agricultural Organizations (kibirov@gmail.com)

The article was submitted to the editorial office on 03.05.2023, approved after reviewing on 10.05.2023, accepted for publication on 15.05.2023.

 

 

DOI 10.31442/0235-2494-2023-0-7-19-23

p. 19-23

Original article

Perspectives of economical cooperation in the agricultural sector of the Russian Federation and the Republic of Belarus

Konstantin A. Siparo

Institute of Economics of the Russian Academy of Sciences, Moscow, Russia

Abstract. The article highlights the dynamics of the development of the Belarusian agricultural sector, relations with partner countries, in particular, with Russia. Investment flows, support and interest from various external partners are being explored. The presence of Belarusian products in the Russian markets is highlighted with details on the nomenclature. The indicators of recent years, the impact of the pandemic on agriculture are being studied, strengths and weaknesses are being identified. Based on the data obtained, conclusions are drawn about the prospects for further trade cooperation between the Russian Federation and the Republic of Belarus in the agricultural sector of the economy.

Keywords: Belarus, Russia, agricultural sector, trade, prospects, cooperation, economy, investment, trade turnover, export, import, integration

 

Information about the author:

K.A. Siparo PhD (Economics), Senior Researcher (redknight@bk.ru)

ORCID 0000-0001-8596-1668

SPIN P-5147-2018

The article was submitted to the editorial office on 16.01.2023, approved after reviewing on 13.02.2023, accepted for publication on 20.02.2023.

 

 

DOI 10.31442/0235-2494-2023-0-7-24-29

p. 24-29

Original article

Support of technical and technological development as a factor of increasing the food potential of Russia and its regions

Marina O. Sannikova1, Natalia V. Providonova2

1 Saratov State University of Genetics, Biotechnology and Engineering named after N.I. Vavilov, Saratov, Russia

2 Volga Research Institute of Economics and Organization of Agro-Industrial Complex is a separate structural subdivision of the Saratov Scientific Center of the Russian Academy of Sciences, Saratov, Russia

Abstract. The task of increasing the food potential of Russia, which is a combination of factors and conditions capable of providing agricultural products, raw materials and food for the domestic needs of the country and external demand, cannot be fulfilled without ensuring accelerated technical and technological development of food production. Considering the importance of solving this problem, the purpose of the study is to develop tools for technical and technological development as a basis for increasing the food potential of Russia and its regions. As such a tool, the system of package support for projects of technical and technological development of agricultural production developed by the authors is proposed. The paper presents the principles and prerequisites for the creation, practical aspects of the organization of the system.

Keywords: food potential, technical and technological development, crop production, state support, innovative activity

 

Information about the authors:

M.O. Sannikova PhD (Economics), Associate Professor (sannikovamarin@yandex.ru)

N.V. Providonova Researcher (providonova@yandex.ru)

The article was submitted to the editorial office on 26.12.2022, approved after reviewing and corresponding authors revision on 01.03.2023, accepted for publication on 06.03.2023.

 

 

DOI 10.31442/0235-2494-2023-0-7-30-37

p. 30-37

Original article

Investment behavior of agricultural organizations and structural transformation of the regional agrarian economy

Elena A. Lipchenko1, Oksana V. Kerimova2

1Moscow Polytechnic University, Moscow, Russia

2Moscow State University of Technology and Management named after K.G. Razumovskiy, Moscow, Russia

Abstract. The article presents the results of the study of the interdependence of the dynamics of investment provision and changes in the structural proportions of the reproductive process in agriculture in the region. A grouping of agricultural organizations in the region is presented, taking into account their investment behavior, which can be used in strategic planning of the agrarian economy. This will make it possible to move from managing production volumes to a structural agrarian policy that ensures the rational use of production factors, provided that the set indicators of socio-economic development of rural areas; national food security will be ensured and sustainable development goals in agriculture will be achieved.

Keywords: expanded reproduction, investments, structural transformations, agricultural enterprises, investment behavior, structural agrarian policy, Kursk region

 

Information about the authors:

E.A. Lipchenko PhD (Economics), Associate Professor (elen.lipchenko@gmail.com)

O.V. Kerimova Director of the Regional Institute (dir.penza@mgutm.ru)

The article was submitted to the editorial office on 20.04.2023, approved after reviewing and corresponding authors revision on 15.05.2023, accepted for publication on 17.05.2023.

 

 

DOI 10.31442/0235-2494-2023-0-7-38-43

p. 38-43

Original article

Trends in green energy: the use of agricultural raw materials in the industrial processing of traditional hydrocarbons

Olga A. Fedorova1, Sergey V. Fedoseev2, Eugene V. Stovba3

1 Ufa State Petroleum Technological University, Ufa, Russia

2 Federal Research Center Kola Scientific Center of the Russian Academy of Sciences, Apatity, Russia

3 Ufa University of Science and Technology (Birsk Branch), Birsk, Russia

Abstract. The introduction of technologies and projects of green energy contributes to the socio-economic development of rural areas and improve the quality of life of the rural population. The article analyzes the structure and dynamics of the areas of the Russian Federation, shows that the land suitable for the effective functioning of the agro-industrial complex could be rationally used by agricultural organizations, including to increase production volumes for green energy. The authors considered the directions of further increase in the production of oilseeds, studied and summarized the changes in the acreage of rapeseed, the production of biodiesel based on rapeseed oil for domestic consumption in the Republic of Bashkortostan. It is summarized that if the projected scenario is implemented, a multiplicative effect is expected, contributing to the sustainable functioning of the regional agro-industrial complex, the positive development of agricultural formations and rural agglomerations, a significant reduction in population migration, and an improvement in the quality of life in rural areas of Bashkortostan.

Keywords: agro-industrial complex, green energy, green economy, oilseeds, rapeseed, biodiesel, land resources, Bashkortostan

Acknowledgements. The authors express their deep gratitude to the faculty of the FSBSI Federal Research Center Kola Scientific Center of the Russian Academy of Sciences and FGBOU VO Ufa State Petroleum Technological University and for valuable recommendations during the conduct of this study.

 

Information about the authors:

O.A. Fedorova Economist at the Institute of Additional Professional Education (Olgaf79@mail.ru)

S.V. Fedoseev Doctor of Economics, Associate Professor, Director of the Institute of Economic Problems named after G.P. Luzin (fedoseev@iep.kolasc.net.ru)

E.V. Stovba Doctor of Economics, Associate Professor, Professor of the Department of Informatics and Economics (stovba2005@rambler.ru)

The article was submitted to the editorial office on 21.05.2023, approved after reviewing and corresponding authors revision on 21.06.2023, accepted for publication on 26.06.2023.

 

 

DOI 10.31442/0235-2494-2023-0-7-44-50

p. 44-50

Original article

Assessment of business performance in its connection with the tax and debt burden during the audit and other audit-related services

Irina S. Egorova

Financial University under the Government of the Russian Federation, Moscow, Russia

Abstract. The article deals with the issues of embedding the evaluation of the effectiveness of a commercial organization in the range of services provided by audit organizations and individual auditors. The problems of evaluation and control of the effectiveness of commercial sector organizations during the audit and provision of other services, taking into account the requirements of the Federal Tax Service of the Russian Federation, the Central Bank of the Russian Federation and Rosstat, are revealed.

Keywords: audit, efficiency, commercial organizations, tax burden, debt burden, other services

 

Information about the author:

I.S. Egorova PhD (Economics), Associate Professor (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 10.31442/0235-2494-2023-0-7-51-56

p. 51-56

Original article

Consumer cooperation in the system of formation of food resources

Alexander V. Tkach1, Olga V. Kaurova2, Rasul R. Minnikhanov3

1,2,3 Russian University of Cooperation, Mytishchi, Moscow region, Russia

Abstract. The article reveals the place of consumer cooperation in the formation of food resources, examines the results of the activities of procurement enterprises of consumer cooperation in the field of procurement of agricultural products under sanctions and embargoes. The dynamics of the production of agricultural products by agricultural producers supplying marketable products for the procurement activities of cooperatives, as well as structural shifts in the development of agriculture on the materials of the Republic of Bashkortostan are analyzed. The structure of blanks is revealed and the potential for increasing the production of agricultural products in the assortment by type in the system of the agar sector is revealed. The role of various branches of animal husbandry in the production of livestock products, their specific weight and place in the formation of commodity food resources is highlighted. The materials of animal husbandry production in the Republic of Bashkortostan in dynamics are given.

Keywords: consumer cooperation, agricultural producers, households of the population, farms, food supply, agriculture

 

Information about the authors:

A.V. Tkach Honored Scientist of the Russian Federation, Honored Worker of Consumer Cooperation, Doctor of Economics, Professor, Professor of the Department of Economics and Customs Affairs (alex.tkach2017@yandex.ru)

ORCID: 0000-0003-4913-4694

O.V. Kaurova Doctor of Economics, Professor, Vice-Rector (Atosik2006@mail.ru)

ORCID: 0000-0002-7763-1703

R.R. Minnikhanov 2nd year postgraduate student (st408915@ruc.su)

ORCID: 0009-0006-1877-8269

The article was submitted to the editorial office on 15.05.2023, approved after reviewing on 24.05.2023, accepted for publication on 29.05.2023.

 

 

DOI 10.31442/0235-2494-2023-0-7-57-64

p. 57-64

Original article

Improving the quality of the living environment in rural districts of the Krasnoyarsk Territory

Zinaida E. Shaporova1, Kristina V. Chepeleva2, Pavel G. Shvalov3

1, 2, 3 Krasnoyarsk State Agrarian University, Krasnoyarsk, Russia

Abstract. The article is dedicated to the study of the issues of improvement and comfort of the living environment of the rural districts of the Krasnoyarsk Territory. Improving the quality of the living environment, as well as the efficiency of managing the housing stock and the provision of settlements with engineering communications, are among the most important indicators of the development of rural areas. The purpose of the study is to substantiate the increase in the efficiency of managing the development of rural areas, in particular the quality of the living environment and the improvement of the living conditions of the rural population. The key objectives of the study were to identify problems in the field of improvement and comfort of the living environment, to systematize the normalized elements of designing a rural living environment in legal acts and continuously form the directions for its development. The result of the study is a set of standards and recommendations based on it on the minimum level of comfort in a rural living environment. In the strategic perspective, the implementation of the proposed recommendations, as well as support for individual housing construction and infrastructure provision of rural areas based on the formation of a comfortable rural environment, will increase the intensity of the development of rural areas.

Keywords: rural areas, rural living environment, living conditions, comfort level, improvement, acts, regulation, Krasnoyarsk Territory

Acknowledgements. The project Development of a Draft regional standard of social well-being and quality of life of the rural population of the Krasnoyarsk Territory was carried out with the support of the Krasnoyarsk Regional Science Foundation.

 

Information about the authors:

Z.E. Shaporova PhD (Economics), Associate Professor, Director of Institute of AIC Economics and Management (fub@kgau.ru)

K.V. Chepeleva PhD (Economics), Associate Professor (kristychepeleva@mail.ru)

P.G. Shvalov PhD (Economics), Associate Professor (shvalov@yandex.ru)

The article was submitted to the editorial office on 05.05.2023, approved after reviewing on 29.05.2023, accepted for publication on 31.05.2023.

 

 

DOI 10.31442/0235-2494-2023-0-7-65-73

p. 65-73

Original article

JEL Classification: Q02, Q13.

Dairy export support tools: New Zealand experience

Olga I. Khairullina

Perm State Agro-Technological University named after Academician D.N. Pryanishnikov, Perm, Russia

Abstract. This article discusses the best foreign experience in stimulating the export of New Zealand dairy products. A retrospective analysis of the composition and structure of the countrys dairy exports has been carried out. The stages of reforming the agrarian policy are systematized. Targeted programs of public-private cooperation for the development of the dairy sector have been considered. It was revealed that long-term primary partnership programs are used as support tools, the implementation of which made it possible to introduce innovations in the production and processing of milk, feed production, and marketing. The increase in the number of trade agreements contributes to the expansion of the geography of deliveries and the dynamic increase in the volume of export of products. Recommendations for the development of domestic dairy exports are proposed.

Keywords: export, dairy products, support, programs, partnership, New Zealand

 

Information about the author:

O.I. Khairullina Dr. Econ. Sci., Professor (o.i.khayrullina@mail.ru)

The article was submitted to the editorial office on 13.03.2023, approved after reviewing on 22.03.2023, accepted for publication on 27.03.2023.

 

 

DOI 10.31442/0235-2494-2023-0-7-74-78

p. 74-78

Original article

Identification of risks arising in the activities of enterprises processing agricultural raw materials and ways of their regulation

Bashir M. Umudov

Financial University under the Government of the Russian Federation, Moscow, Russia

Abstract. Processing of agricultural raw materials is one of the key sectors of the economy of many countries, including Russia, providing the population with food. However, as in any other industry, the activities of processing enterprises are fraught with risks. These may be risks associated with changes in weather conditions, fluctuations in commodity prices or improper financial management. In order to effectively manage these risks, it is necessary to carry out systematic work to identify potential hazards and develop measures to minimize risk factors.

Keywords: agricultural raw materials, processing enterprises, grain processing, production and financial risks, risk management system

 

Information about the author:

B.M. Umudov Postgraduate student (bashir.umudov@gmail.com)

The article was submitted to the editorial office on 26.05.2023, approved after reviewing on 06.06.2023, accepted for publication on 08.06.2023.