Economy of Agricultural and Processing Enterprises, 2024, No 4
Contents
AGRARIAN ECONOMIC POLICY
Alpatov A.V., Braginets
Yu.N., Khashir A.A., Shkurkin S.I., Kichiev A.Z. – Development of the
infrastructure of commodity markets in Russia as a factor of ensuring food security (p. 2-10)
Mazloev V.Z., Golokhvast
K.S. –
About the management system of scientific organizations (p. 11-14)
AIC ENTERPRISES IN MARKET
ECONOMY
Kovalenko Yu.N.,
Ulez’ko A.V. – Conceptual approaches to
the formation of a mechanism of economic interactions (p. 15-19)
REGIONAL ASPECT
Sobolev O.S. – Territorial and economic
model of profitability of milk production in the regions of Russia (p. 20-26)
Zholdoyakova G.E., Kuznetsova
A.R. –
Economic efficiency of production and processing of sugar beet in the Republic
of Bashkortostan (p. 27-33)
Limarev P.V., Limareva
Yu.À. – Promising directions for
the development of agricultural exports from the regions of the Southern Urals (p. 34-37)
INNOVATIVE DEVELOPMENT
Glazkova A.S., Klimova
M.V. –
Experience in using system management of the motivation for inventors and
innovators in high-tech and knowledge-intensive companies and proposals for its
scaling (p. 38-43)
BUSINESS ACCOUNTING AND
AUDIT
Alborov R.A., Dzhikia
M.K. –
Applied qualimetry in agricultural accounting (p. 44-50)
Egorova I.S. – Legal support of the
audit in accordance with ISA 501 «Features of obtaining audit evidence in
specific cases» (p. 51-57)
FINANCES AND CREDIT
Tatarovsky Yu.A.
–
Analytical capabilities of financial reporting of an agricultural backbone
enterprise (p. 58-65)
CO-OPERATION AND
INTEGRATION IN AIC
Dorzhieva E.V. – Cooperative and
integration interaction of small, medium and large agribusiness in conditions
of environmental restrictions (on the example of the Republic of Buryatia) (p. 66-72)
p. 2-10
DOI
10.31442/0235-2494-2024-0-4-2-10
Original article
Development of the
infrastructure of commodity markets in Russia as a factor of ensuring food
security
Anton V.
Alpatov1, Yuri N. Braginets2, Aslan
A. Khashir3, Sergey I. Shkurkin4, Ali Z. Kichiev5
1, 2, 3 Federal Scientific Center for Agrarian
Economics and Social Development of Rural Areas – VNIIESH, Moscow, Russia
4 Pryanishnikov
Institute Agrochemistry, Moscow, Russia
5 Financial University
under the Government of the Russian Federation, Moscow, Russia
Abstract. The article pays
attention to the basics of developing the infrastructure of Russian commodity
markets in order to ensure food security in the context of global transformations
of economic relations. A model of infrastructural support for commodity markets
is presented; in addition, the main functions and conditions for the
development of the infrastructure of commodity markets in Russia for the future
are indicated. A pyramid of principles for the construction and functioning of
the infrastructure of commodity markets in Russia is presented, which has a
four-level structure with distributed principles by levels. A logical and
graphical model of step-by-step functional tasks of the information and digital
block for the development of infrastructural support for commodity markets is
also presented, which will help ensure balanced supply and demand, in order to
meet the interests of producers and consumers in national commodity markets and
international trading platforms.
Keywords: agri-food market,
information and communication technologies, infrastructure, logistics,
interstate cooperation, food security, agriculture, commodity markets, trade
and distribution system, transport and logistics support, transformation
processes, digitalization.
Highlights: – in modern
conditions, the most urgent issue is the functioning and development of the
infrastructure of Russian commodity markets in the context of global transformations,
which on the one hand have a negative impact, and on the other hand can be
drivers of growth of the national economy and expansion of export potential;
– when building the concept of developing the infrastructure of
commodity markets in the context of global transformations, it is necessary to
identify the conditions for the functioning of its elements, principles of
construction, as well as priority functions, taking into account the long-term
strategic goals of the concept;
– there is a need to build and apply a model of phased functional tasks
of the information and digital block for the development of infrastructural
support for commodity markets in the context of global transformations.
Information about the authors:
A.V. Alpatov – Ph.D. in Economics, Associate
Professor, Leading Researcher (ava.market@vniiesh.ru)
ORCID ID: 0000-0001-7416-409Õ
Yu.N. Braginets
– Ph.D. in Agricultural, the Applicant (ynb.market@vniiesh.ru)
ORCID ID: 0000-0001-8212-8806
A.A. Khashir – Ph.D. in Economics, Leading
Researcher (aah.market@vniiesh.ru)
ORCID ID: 0000-0002-2653-8453
S.I. Shkurkin – Ph.D. in Juridical, Director
of the D.N. Pryanishnikov Research Institute of Agrochemistry (info@vniia-pr.ru)
ORCID ID: 0000-0002-7123-4213
A.Z. Kichiev – Student (ali.kichiev@mail.ru)
ORCID ID: 0009-0008-8704-7982
The article was submitted to the editorial office on 22.03.2024,
approved after reviewing on 27.03.2024, accepted for publication on 28.03.2024.
p. 11-14
DOI
10.31442/0235-2494-2024-0-4-11-14
Original article
About the management
system of scientific organizations
Vitaliy
Z. Mazloev1, Kirill S. Golokhvast2
1VNIOPTUSKH is a branch of the Federal
Scientific Center for Agrarian Economics and Social Development of Rural Areas
– VNIIESH, Moscow, Russia
2Siberian Federal Scientific Center for Agrobiotechnology of the Russian Academy of Sciences, Krasnoobsk, Novosibirsk Region, Russia
Abstract. The article discusses
an extremely relevant issue for Russian science – the management system of a
scientific organization. The structural elements of the management system of a
scientific organization are considered. The management systems of a commercial
and scientific organization are compared.
Keywords: management system, scientific organization,
state organization, commercial organization, research institute, appointment of
the head
Information about the authors:
V.Z. Mazloev – Doctor of Economics, Chief
Researcher, Honored Scientist of the Russian Federation (mazloevv@mail.ru)
K.S. Golokhvast – Doctor of Biological
Sciences, Director, Professor of the Russian Academy of Sciences, Corresponding
Member of the Russian Academy of Education
The article was submitted to the editorial office on 19.02.2024,
approved after reviewing on 11.03.2024, accepted for publication on 12.03.2024.
p. 15-19
DOI
10.31442/0235-2494-2024-0-4-15-19
Original article
Conceptual approaches
to the formation of a mechanism of economic interactions
Yulia N.
Kovalenko1, Andrey V. Ulez’ko2
1 Plekhanov Russian University of Economics,
Moscow, Russia
2 Research Institute of Economics and
Organization of Agro-Industrial Complex of the Central Chernozem
Region – Branch of Voronezh Federal Agricultural Scientific Centre named after
V.V. Dokuchaev, Voronezh, Russia
2arle187@rambler.ru
Abstract. The article reveals
provisions that reflect the conceptual approach to the formation of the
mechanism of economic interactions. Within the framework of this approach, the
mechanism of economic interactions is considered as a form, a way of localizing
the institutional environment, which determines the behavior of economic
entities interacting within the boundaries of localized economic spaces, and
provides the conditions for the implementation of the functions of managing
inter-subject interactions. The composition and structure of the mechanism of
economic interactions is substantiated. Structural elements are described that
characterize the structure of a localized economic space within which subjects
interact, a set of vertical, horizontal and network inter-subject connections,
intra-system interactions and interactions with the external environment. It is
proposed to determine the set of functional subsystems of the mechanism of
economic interactions on the basis of management tasks related to the organization
of various types of interactions and ensuring the stability of intersubjective connections and to include in them
subsystems of identification, assessment of the feasibility of implementation,
coordination and balancing of the economic interests of individual subjects,
initiation of economic interactions, their formalization and regulation of
ensuring the sustainability of inter-subject interactions, maintaining the
connectivity of the economic space and organizing information interactions of
subjects. The supporting subsystems of the mechanism of economic interactions
are represented by subsystems of regulatory, information and infrastructure
support that allow minimizing transaction costs that arise when organizing
interactions.
Keywords: economic interactions, subjects of
interactions, intersubjective interactions, mechanism
of interactions, structural elements, functional subsystems, supporting subsystems
Information about the authors:
Yu.N. Kovalenko
– Candidate of Economic Sciences, Associate Professor
(yuliya.severina@gmail.ru)
A.V. Ulez’ko – Doctor of Economic Sciences,
Professor, Chief Researcher (arle187@rambler.ru)
The article was submitted on 07.03.2024, approved after reviewing on
18.03.2024, accepted for publication on 20.03.2024.
p. 20-26
DOI
10.31442/0235-2494-2024-0-4-20-26
Original article
Territorial and
economic model of profitability of milk production in the regions of Russia
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 Areas – VNIIESH, Moscow, Russia
Abstract. The aim of the work is
to model the profitability of milk production in the regions of Russia based on
key production factors: the cost of a unit of milk produced,
the price of milk sales by the manufacturer, production costs and milk
production volume. The model is based on a formula for the dependence of the
profitability of milk production on these factors. The article presents the
values of the listed variables for 51 regions of the European part of Russia.
An elasticity coefficient is calculated for each variable from the formula,
reflecting the effect of this variable on the function. The article proves that
the cost of production of a unit of production most noticeably affects the profitability
of milk production: cost reduction leads to the greatest increase in
profitability. An increase in the selling price also significantly increases
profitability. The coefficient of elasticity of profitability in terms of milk
production shows a smaller increase in profitability with an increase in
production volume. The article analyzes the values of variables and functions
in the regions of the Russian Federation and confirms the adequacy of the
obtained model to the regional economic conditions of milk production.
Keywords: territorial and economic model, milk
production, profitability, elasticity coefficients, annual productivity, milk
production costs, regions of the European part of the Russian Federation
Information about the author:
O.S. Sobolev – Candidate of Sciences
(Engineering), Leading Researcher (oleg209sob@viapi.ru)
The article was submitted to the editorial office on 14.02.2024,
approved after reviewing on 21.02.2024, accepted for publication on 26.02.2024.
p. 27-33
DOI
10.31442/0235-2494-2024-0-4-27-33
Original article
Economic efficiency
of production and processing of sugar beet in the Republic of Bashkortostan
Gulden E.
Zholdoyakova1, Alfiya R. Kuznetsova2
1 Kazakh Agrotechnical
Research University named after Saken Seifullin, Astana, Kazakhstan
2 Federal State Budgetary Educational
Institution of Higher Education «Bashkir State Agrarian University», Ufa,
Russia
Abstract. In the Republic of
Bashkortostan, sugar beet processing is currently carried out by two sugar
factories: Raevsakhar LLC, Chishminsky
Sugar Factory OJSC. Raw materials for them are produced in 19 districts of the
region. Over the period from 2015 to 2022, the acreage of sugar beet in farms
of all categories of the Republic of Bashkortostan decreased from 51,196 to
44,385 hectares, that is, by 13.4%. In 2022, the production of sugar beets
(factory) in the Republic of Bashkortostan was carried out both in agricultural
organizations (77%) and in peasant farms (23%). Growth in sugar beet yields
over the period from 2015 to 2022. amounted to 26.4% from 258.5 to 327 c/ha,
which contributed to an increase in its production volumes from 1.3 million
tons in 2015 to 1.4 million tons in 2023 and over 1.6 million tons in 2023. The
operating sugar factories in the region processed more than 1.35 million tons
of sugar beets from the 2022 harvest and produced 203.7 thousand tons of sugar;
from the 2023 harvest, more than 1.5 million tons of sugar beets were processed
and 225 thousand tons of sugar were produced. The
average level of production capacity utilization of sugar factories is about
98%. According to our calculations, based on official data available in the
public domain, it is calculated that the profitability level of sugar
production averages 25-26%. Overall increase in sugar prices for the period
from 2015 to 2022 amounted to 24%. According to official data from Bashkortostanstat, the share of sugar in the commodity structure
of retail trade turnover increased from 2.3 to 2.7%. From 2015 to 2022, average
sugar consumption per person per year decreased slightly, by only 2.6%,
amounting to 37 kg. In 2015, the excess of the actual level of sugar consumption
per capita over the rational level was 58.3%, in 2022
it became equal to 54.2%. The desire to comply with rational standards for
sugar consumption can become the basis for enhancing its export potential.
Keywords: sugar beet, sown area, gross
harvest, yield, processing, profitability, price, Republic of Bashkortostan
Information about the authors:
G.E. Zholdoyakova – Senior Lecturer of the
Department of «Accounting and Finance» (zhge17@mail.ru)
ORCID ID: 0000-0001-6374-1584
A.R. Kuznetsova – Doctor of Economics,
Professor of the Department of Economics and Management (alfia_2009@mail.ru)
ORCID: 0000-0003-0273-4801
The article was submitted to the editorial office on 06.03.2024,
approved after reviewing on 13.03.2024, accepted for publication on 18.03.2024.
p. 34-37
DOI
10.31442/0235-2494-2024-0-4-34-37
Original article
Promising directions
for the development of agricultural exports from the regions of the Southern
Urals
Pavel V.
Limarev1, Yuliya À. Limareva2
1, 2 Financial University under the Government of
the Russian Federation, Moscow, Russia
Abstract. The Russian
Federation, being a recognized leader in the production of a number of types of
agricultural products, has faced sanctions pressure for some time, as a result
of which some of the products produced may be unclaimed. The article examines
various foreign markets of agricultural products from the point of view of
their possible prospects for enterprises of the agro-industrial complex of the
Southern Urals. The purpose of the article is to assess the possibilities of
South Ural commodity producers entering foreign agricultural markets. The
research was based on official materials of the subjects of the Federation,
official sources of foreign countries. It is stated that despite the difficult
geopolitical situation, enterprises of the agro-industrial complex of the
Southern Urals have the opportunity to supply their products to foreign
markets. Even with the preservation of the current product range, the
possibilities of the South Ural agro-industrial complex in this regard remain
quite extensive.
Keywords: agro-industrial complex, agricultural products,
South Urals, foreign markets, sanctions, geopolitical risks
Information about the authors:
P.V. Limarev – PhD (Economics), Associate
Professor (pvlimarev@fa.ru)
SPIN 9840-1956;
Author ID: 714495;
Scopus Author ID: 56820242500;
ORCID 0000-0002-2465-1823;
Researcher ID: Q-8818-2018
Yu.À. Limareva – PhD (Pedagogics), Associate Professor
(yalimareva@fa.ru)
SPIN 4531-5237;
Author ID: 367999;
Scopus Author ID: 57205098559;
ORCID 0000-0001-7941-1459
The article was submitted to the editorial office on 06.07.2023,
approved after reviewing on 05.09.2023, accepted for publication on 11.09.2023.
p. 38-43
DOI
10.31442/0235-2494-2024-0-4-38-43
Original article
Experience in using system
management of the motivation for inventors and innovators in high-tech and
knowledge-intensive companies and proposals for its scaling
Alexandra S.
Glazkova1, Maria. V. Klimova2
1 JSC «UÑC «Uralchem», Moscow, Russia
2 FGBNU «Rosinformagrotech»,
Pravdinskiy, Moscow Region, Russia
Abstract. The authors identify
the features and formulate the basic principles of managing the motivation
system for inventive activity of employees. Proposals for scaling them at
enterprises using the experience of best practices in high–tech and
knowledge-intensive leading companies are given.
Keywords: inventive activity, types/forms of material and
non-material incentives for an employee/team, motivation system management, key
principles
Information about the authors:
A.S. Glazkova – PhD in Economics, Deputy
Director General for Organizational Development (aglazkova@gmail.com)
M.V. Klimova – Researcher
(fgnu@rosinformagrotech.ru)
The article was submitted to the editorial office on 08.02.2024,
approved after reviewing and corresponding author’s revision on 11.03.2024,
accepted for publication on 13.03.2024.
p. 44-50
DOI
10.31442/0235-2494-2024-0-4-44-50
Original article
Applied qualimetry in agricultural accounting
Rolan A.
Alborov1, Mary K. Dzhikia2
1Udmurt State Agrarian University, Izhevsk,
Russia
2Russian State Agrarian University - MSHA named
after. K.A. Timiryazev, Moscow, Russia
Abstract. The article
substantiates the provisions that determine the need for the formation in agricultural
organizations of an appropriate accounting and evaluation information system,
reflecting the cause-and-effect relationships between the natural and cost
values of various types of assets and agricultural products. In this regard, it
is proposed to improve the method of valuation (monetary) of assets and
agricultural products in accounting and accounting (financial) reporting. For a
fair cost (monetary) assessment of these objects, it is recommended to take
into account their quality indicators, i.e. utility. To quantify the
qualitative indicators of assets and agricultural products, their qualimetric indicators were calculated, which were used to
determine the fair value of agricultural products, biological and land assets.
Examples are given of the use of fair value in accounting and valuation of
these objects, as well as qualimetric indicators of
labor quality for calculating wages for agricultural workers.
Keywords: sustainable development, completeness requirement,
accounting, valuation, information, fair value, quality, utility, qualimetric indicators, assets, agricultural products,
labor quality
Information about the authors:
R.A. Alborov – Head of the Department of
Accounting, Finance and Audit, Doctor of Economic Sciences, Professor
(udtipb@yandex.ru)
M.K. Dzhikia – Assistant at the Department of
Statistics and Cybernetics (marydzhikia@list.ru)
The article was submitted to the editorial office on 13.03.2024,
approved after reviewing on 18.03.2024, accepted for publication on 20.03.2024.
p. 51-57
DOI
10.31442/0235-2494-2024-0-4-51-57
Original article
Legal support of the
audit in accordance with ISA 501 “Features of obtaining audit evidence in
specific cases”
Irina S. Egorova
Financial University under the Government of the Russian Federation,
Moscow, Russia
Abstract. The article shows the
possibilities of the auditor’s interaction with legal services when collecting
audit evidence in accordance with ISA 501 in terms of claims and litigation.
The author’s interpretation and practical justification of the application of
the legal assessment of the auditor’s actions and legal advice during the audit
of claims and court proceedings in accordance with ISA 501 is done. The
validity, reliability and argumentation of recommendations are ensured by the
use of normative and integrated approaches to the study of legal support for
the collection of audit evidence in specific cases. The article discusses the
main problems and ways to solve them in terms of legal support of the audit,
namely: 1. A practical example of collecting audit evidence with the
involvement of legal services when checking accounting on the accounts «Fixed assets»,
«Depreciation of fixed assets», «Other income and expenses» is considered; 2. A
package of documents has been formed using legal advice and the legality of the
facts of economic life; 3. Proposals are formulated to improve the interaction
of auditors and legal services in the implementation of audit activities. Legal services should be an integral part of
the provision of audit services. To implement this proposal, we have developed
recommendations for improving the methodology of legal support for conducting
an audit in accordance with ISA 501, in terms of checking insurance claims that
occurred in the audited entities.
Keywords: audit, legal services, ISA 501, claims and
litigation, insurance case
Information about the author:
I.S. Egorova – Candidate of Economic Sciences,
Associate Professor of the Audit and Corporate Reporting Department
(ISEgorova@fa.ru)
SPIN code: 6862-6259
ORCID: 0000-0002-3355-6836
The article was submitted to the editorial office on 19.01.2024,
approved after reviewing on 06.02.2024, accepted for publication on 08.02.2024.
p. 58-65
DOI
10.31442/0235-2494-2024-0-4-58-65
Original article
Analytical
capabilities of financial reporting of an agricultural backbone enterprise
Yuriy A. Tatarovsky
Samara State University of Economics, Samara, Russia
Abstract. From the standpoint of
the agricultural organization financial statements study belonging to the
system-forming category, the possibilities of analyzing information presented
in various reporting forms are revealed in the article. The study was conducted
based on the materials of the system-forming crop group of companies “BIO-TON”
using traditional and modern analysis methods. Special attention is paid to the
risks analysis and the likelihood of manipulation financial statements. The risk
report has been prepared and the Benish and Feruleva-Stefan model has been applied to identify the
facts of financial statements falsification in the subject under study.
Keywords: agricultural enterprise, system-forming
enterprise, analysis of financial statements, manipulation, financial
stability, risks, Benish model
Information about the author:
Yu.A. Tatarovsky
– Candidate of Economic Sciences, Associate Professor, Head of the Accounting,
Analysis and Economic Security Department (tatarovsky.yury@yandex.ru)
The article was submitted to the editorial office on 05.03.2024,
approved after reviewing and corresponding author’s revision on 26.03.2024,
accepted for publication on 28.03.2024.
p. 66-72
DOI
10.31442/0235-2494-2024-0-4-66-72
Original article
Cooperative and
integration interaction of small, medium and large agribusiness in conditions
of environmental restrictions (on the example of the Republic of Buryatia)
Elena V. Dorzhieva
East Siberia State University of Technology and Managementá Ulan-Ude, Russia
Abstract. The article proposes a
methodology for assessing the level of competitiveness of agriculture. The
grouping of the regions of Siberia and the Far East, whose agriculture is
developing under significant environmental constraints, has been carried out.
It has been established that environmental restrictions negatively affect the
competitiveness of regional agriculture. A SWOT analysis of agriculture in the
Republic of Buryatia is presented, on the basis of
which optimal forms of cooperative and integration interaction of small, medium
and large agricultural businesses within the framework of the Baikal
agro-socio-ecological-economic system are proposed.
Keywords: agriculture, environmental constraints,
competitiveness, cooperation, integration, agroecological
cluster, Buryatia
Acknowledgements. The research
was carried out at the expense of the grant «Young Scientists of the East
Siberian State University of Technology and Management 2023» (registration
number 123053000068-4)
Information about the author:
E.V. Dorzhieva – Candidate of Economic Sciences,
Associate Professor of the Department of Economics, Organization and Production
Management, Senior Researcher (elendorg@mail.ru)
The article was submitted to the editorial office on 19.02.2024,
approved after reviewing on 26.02.2024, accepted for publication on 28.02.2024.