scholarly journals Transformation of the accountancy profession during digitalization of agriculture

2020 ◽  
Vol 17 ◽  
pp. 00188
Author(s):  
Galina Bakulina ◽  
Galina Kalinina ◽  
Inna Luchkova ◽  
Maria Pikushina ◽  
Alla Gracheva

The article is devoted to the changes in the profession of accountant and accounting in the process of digitalization of the agricultural economy. The concept of digitalization of the economy is revealed, its directions in the agricultural sector are determined. The necessity of creating a single information space of an agricultural enterprise that promotes the interaction of structural units is considered. The priority role of accounting in the formation of the information base and in the creation of an analytical platform for the digitalization of the agro-industrial complex is highlighted. The robotic system as a tool of the digital economy is presented. The stages of accounting robotization are revealed: organizational and informational, robotic data processing, reporting and analytical, account management. The characteristic of each stage is given. A scheme of the movement of information in a robotic accounting system is proposed. The prerequisites for accounting robots that have developed in the current period and are necessary for future formation are outlined. The transformation of the profession of an accountant in the digital economy into an account manager is defined and its role in the digitalization of agriculture is highlighted.

2021 ◽  
pp. 31-37
Author(s):  
R. A. Konuspayev ◽  
◽  
T. Zh. Demesinov ◽  
T. A. Taipov ◽  
◽  
...  

The relevance of the topic of the article is determined by the importance of diversification of production aimed to increase the competitiveness of agro-industrial complex at the present stage of economic development. The goal is to analyze the features of transformation of organizational and production structure of agricultural enterprise, which consists in supplementing it with new types of products, technologies, suppliers, etc. Objectives to show the importance of diversification processes to ensure sustainability of agricultural producers to negative changes in the external and internal environment. Results – it is noted that the priority areas of diversification in agro-industrial production include the organization of new branches of crop and livestock production, the inclusion of productive species, varieties or hybrids of crops in crop rotations, the development of processing sectors, the system of material and technical supply and marketing of products, etc. commodity diversity, reorientation of sales markets in agro-industrial complex is especially important in view of high risks of doing business associated with the high dependence of its results on weather conditions of the year, soil and natural-climatic factors, etc. The conducted analysis shows that the important conditions for deepening structural restructuring include developed agricultural policy of the State, a system of effective measures for regulating and supporting the industry, attracting investment in the development of agricultural sector and financial markets. The performed studies allowed us to draw the following main conclusions – diversification of production is a promising direction for the development of economic activity of enterprises, ensuring the growth of their proceeds from product sales, profits and profitability.


2019 ◽  
Vol 14 (1) ◽  
pp. 107-112 ◽  
Author(s):  
Петр Акмаров ◽  
Petr Akmarov ◽  
Миршарип Газетдинов ◽  
Mirsharip Gazetdinov ◽  
Ольга Князева ◽  
...  

The description of the main characteristics of the modern stage of development of information technology and global trends in digitalization is given. A brief information is given on the state of informatization in Russia as a whole, as well as in the country’s agriculture. A comparative analysis of the level of digitalization in rural areas and urban districts is given, the main reasons for the differences are highlighted. The necessity of information technologies development in the agricultural sector of the economy, as a factor in ensuring the country’s food security and a factor in the competitiveness of domestic agricultural products, is substantiated. The features of intellectual agriculture, its benefits for producers and for the population are shown. The dynamics of innovative technologies development is given based on the digital economy in recent years with the release of lagging branches of the agro-industrial complex. The regional differentiation of digitalization of the economy among the population is shown, the interrelation of the informatization level of the population with the development of innovative technologies in the economy of the region is shown. Using the example of cellular communication development, the convergence of digitalization level in cities and villages of the country has been proved. The main problems hindering the information technologies development in agriculture and new solutions adopted at the level of the President and the Government of Russia on the development of informatization are highlighted. The most promising areas of agricultural transformation are shown, focused on the digitization of various aspects of the industry and infrastructure production and sales.


2020 ◽  
Vol 176 ◽  
pp. 06003
Author(s):  
Olga V. Zabelina ◽  
Farida I. Mirzabalaeva ◽  
Larisa V. Sankova

The relevance of the research is caused by the expansion of agrarian employment digital transformation. The purpose of the article is to study the readiness of agricultural workers to the digital challenges of modern times and the new model of employment. The article analyzes the expectations of agricultural workers regarding the risks of digitalization, changes in the form of employment and labor functions, change of occupation and place of residence. The critical role of the human factor in the transition to a new employment model caused by digitalization is taken as a hypothesis of the study. Underestimation of labor settings of employees lead to slowing development of agro-industrial complex. The hypothesis was tested when surveying agrarian workers. According to the survey, the level of readiness to change the employment model is more likely to be average. The most “problematic” component was readiness to learn, get a new profession. In order to increase the propensity of agricultural workers to digital employment, it is necessary to improve the system of labor management and economic incentives to develop digital competencies. The results can be used to assess the readiness and opportunity of agricultural workers to work in new conditions, manage changes in employment in the agricultural sector of the Russian economy.


2020 ◽  
Vol 17 ◽  
pp. 00178 ◽  
Author(s):  
Asiya K. Subaeva ◽  
Marat M. Nizamutdinov ◽  
Leysan M. Mavlieva

The article is devoted to the study of agrarian personnel potential in the digitalization of agriculture. The article provides information on the level of implementation of the digital economy in the agricultural sector; aspects of the introduction of digital agriculture into production are revealed; the level of education of the personnel potential of rural workers is analyzed; the prospects of digitalization of the machine and tractor fleet of the agro-industrial complex are revealed.


2020 ◽  
Vol 17 ◽  
pp. 00050
Author(s):  
E. F. Amirova ◽  
O. V. Kirillova ◽  
M. G. Kuznetsov ◽  
Sh. M. Gazetdinov ◽  
G. H. Gumerova

The article analyzes the research results of a number of analytical agencies regarding the growth rate and key problems associated with the introduction of the “Internet of things” (IoT) in the agricultural economy. The issues of the development of the agro-industrial complex in the context of the development of the digital economy, the experience of introducing the digital economy in the agricultural sector of developed countries and the possibilities of its application in agriculture in Russia are considered. The authors focuses on the positive aspects of the influence of the “Internet of things” on the functioning and development of modern agricultural markets at the macro and micro levels, and the change in the professional structure of the agricultural industry


2019 ◽  
Vol 49 (3) ◽  
pp. 495-504
Author(s):  
Артём Рада ◽  
Artem Rada ◽  
Елена Федулова ◽  
Elena Fedulova ◽  
Петр Косинский ◽  
...  

The paper features digital technologies in satellite farming and introduces a quantitative methodology to evaluate various types of their effectiveness. The authors determined the main types of efficiency and components of evaluation and substantiated the algorithm of analysis. The paper also contains a list of related economic, environmental, and social components, as well as a set of formulas and dependencies. The methodology for assessing the effectiveness of digital technologies has a two-block structure. The first block determines the needs and opportunities for the implementation of digital technologies and helps to define the enterprises that may benefit from digital technologies. The second block involves a direct evaluation of the results and efficiency of the digital technologies to be implemented and substantiates management solutions. The paper describes approaches and procedures that help to assess the biological, technological, and economic benefits of digital technologies for an agricultural enterprise. The authors quantified the structure of the environmental effect of the introduction of digital technologies and introduced some dependencies can determine profitability and cost recovery indicators. The research used the methodological approach to assess the environmental and social efficiency of digital technologies for an agricultural enterprise. The approach corresponds with the requirements of sustainable agricultural development declared by the UN. The results can be used by enterprises of the agro-industrial complex and suppliers of digital technologies.


Author(s):  
O.A. Olatalo ◽  

The article analyzes the key problems of the agricultural sector of the Rostov region. The interconnection between the intellectual potential and its influence on the agro-industrial complex is established. The concept of “intellectual potential of labor” within the region has been clarified. Three indices are identified as part of the intellectual potential of labor in the Rostov Region: educational, physical and scientific.The dynamics of the intellectual potential indices of the Rostov region 2015 - 2019 is presented.Recommendations and a forecast for the further development of the intellectual potential of the region, including in the agricultural sector, are given.


2020 ◽  
Vol 3 (2) ◽  
pp. 42-44
Author(s):  
Azizbek Mukhiddin ugli Khurramov

In this article, the content of the digital economy is theoretically covered, its role in the economic sectors (sectors), experience and achievements of developed countries, opportunities for its development in the country. The method of the literature review was used in the study of this article.


2020 ◽  
Vol 10 (7) ◽  
pp. 1257-1265
Author(s):  
S.M. Kantarbaeva ◽  

The problems of agricultural production management, the prospects for its development in a crisis (the resource one and pandemic), creation of necessary conditions for the effective activity of commodity producers are considered. The results of the main trade relations for the Republic of Kazakhstan in 2015-2019 and the priorities of the state internal agricultural policy are analyzed within the framework of the geostrategic goals of developing the market for agricultural products, raw materials and food, as well as creating favorable conditions for the activity of an agricultural producer. Basing on the analysis, the main reasons for the existing production problems in the agro-industrial complex of the republic were revealed: production technical and technological ones, underdeveloped production infrastructure, segmental approach to financing agricultural producers and their associations in the absence of comprehensive measures for the development of the agro-industrial sector, low prestige of labor in agriculture, insufficient investment attractiveness and the significant influence of external factors on the production efficiency. The article provides statistical data showing trends in foreign trade in the context of the main types of agricultural products and partner countries. The role of the Chinese agri-food market on the development of Kazakh agricultural production and the consumer market is shown. The role of the One Belt and One Road initiative in the formation of commodity flows, including transit of goods and the economic effect of developing other fields. The features of agricultural production in the crisis are highlighted, which allow the use of digital tools and other economic measures to activate processes in the agricultural sector. The need for active application of republican sustainable development goals that contribute to solving the problems of hunger, poverty and caring for future generations is indicated.


Author(s):  
Dzhumabek Dzhailov ◽  
Mardalieva Leila

The analysis of the development of the agrarian market and mechanisms for ensuring its competitive development under conditions of integration is presented. It provides an analysis of the main macroeconomic indicators of the Eurasian Economic Union (EAEU). The evaluation of the level of development of branches of agrarian and industrial complex the EAEU and shows the role of the agricultural sector of Kyrgyzstan. Autopsy problems and causes of low competitiveness and efficiency of branches of the national agro-industrial complex. The prospects and the direction of the effective transformation of the agricultural sector of Kyrgyzstan in the Eurasian Integration formation, the mechanisms for the improvement of the agricultural policy within the framework of the EAEU are justified.


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