Fiscal subsidies and their impact on the efficiency of agricultural enterprises of Trans-Urals Region

2020 ◽  
Vol 13 (1) ◽  
pp. 37-49
Author(s):  
T.N. Medvedeva ◽  
V.M. Sharapova ◽  
E.A. Farvazova

Subject. State-sponsored activities to the agro-industrial complex have a significant impact on the performance of rural producers and contribute to their sustainable development. The targeted State support, including the direct budget financing, is not allocated to all economic entities. This leads to large differences in profitability of enterprises, and has a negative effect on the functioning of the entire agricultural industry of the region. It is the improvement of the mechanism of fair distribution of budget funds, both at the federal and regional levels, that may affect the efficiency of agricultural production. Objectives. The study aims to assess the system of State support to rural producers of the Kurgan Oblast, and its impact on sustainable development of the agricultural sector of regional economy, to determine the role of individual factors in calculating an integrated measure of budget efficiency. Methods. The study employs the principle of systems approach, as well as a set of such methods as abstract-logical, grouping, comparison, economic-statistical, and graphic. Results. We analyze the impact of investments on the development of the entire agricultural industry, as well as budget financing of agricultural farms. Agricultural enterprises have been grouped by budget subsidy, including by legal corporate form. Conclusions. We improved the methodology for assessing the effectiveness of government support, based on the calculation of integral indicator, through the inclusion of additional coefficients that reflect the social, insurance and credit efficiency of budget financing.

2020 ◽  
Vol 10 (10) ◽  
pp. 2189-2200
Author(s):  
I. L. Vorotnikov ◽  
◽  
M.V. Muravyeva ◽  

The article presents materials of theoretical and empirical studies on the state support measures in agricultural production as an element of the imports demotivating policy in the industry. The problem of demotivating imports is connected both with determining the actual ratio of domestic production to the demand and imports of certain types of food, as well as determining the opportunities and conditions for the competitiveness of domestic producers. The study presents an analysis of the production of importsubstituting agricultural products in crop production (vegetables, fruits and berries, potatoes) and animal husbandry (by animal species: meat of cattle, pigs, poultry, and milk) from 2010 to 2019 as a ratio of the actual volume of production by types to the needs of the country’s population. The tendencies of their change are revealed. The volume of dynamics of imports of basic agricultural products from 1990 to 2019 is presented. An overview of the current measures of state economic support of the agricultural sector of the economy from subsidies (compensating and stimulating) and lending at the stage of production and consumption with the amount of financing, as well as the formation of a list of systemically important enterprises of the agricultural sector is given. The article presents the result of an expert sociological survey of the final participants in the process of import substitution in the agro-industrial complex, according to their assessment, the impact of government support measures on the possibility of demotivating imports in the industry This survey revealed the shortcomings of the support system in the opinion of agricultural producers. The practical significance of the results obtained lies in adjusting the existing measures of state support for the production of import-substituting food, taking into account the expert opinion of the subjects interested in the successful development of the agricultural sector.


2021 ◽  
Vol 12 (3) ◽  
pp. s167-s186
Author(s):  
Volodymyr Metelytsya ◽  
Oleksandr Petruk ◽  
Viktoriia Rozheliuk ◽  
Inna Balla ◽  
Liubov Мedvid

The aim of the study is to identify the influence of institutionalism on the accounting profession in Ukraine, in particular, to establish and assess the factors of such influence, its tools, characteristics and forecasting, on this basis, the prospects for the development of the institution of the accounting profession with an emphasis on the agricultural industry. Institutional impact on the accounting profession and its consequences are revealed through the use of a historical approach in research. To assess the initial conditions that have developed in Ukraine in matters of accounting, its development, the impact on it of existing institutions, including international ones, empirical analysis and assessment of the process of institutionalization of the accounting profession and its description in scientific professional literature were applied. To collect sociological information on the nature and characteristics of the accounting profession, a survey was conducted of 180 accountants of private agricultural enterprises and 70 accountants of state enterprises of the system of the National Academy of Agrarian Sciences of Ukraine in the context of 4 elements of the profession: functions and professional ethics of an accountant, legal regulation of accounting activities (organization and methodology accounting and reporting), educational training of accountants, professional accounting associations. To summarize the results of the survey, their illustration and analytical assessment, a graphical method was used. The use of modeling allowed confirmation of the assumption of the conservative nature of the accounting profession in Ukraine and the problematic nature of its self-regulated development. The authors concluded that it is necessary to improve the institution of the accounting profession in Ukraine, provide arguments and directions for solving problematic issues, in particular, the development of the professional movement and self-organization, improving the quality of training of accounting specialists in educational institutions, developing accounting methodology for the agricultural sector, improving the composition and accounting display of accounting objects.


2018 ◽  
Vol 9 (1) ◽  
pp. 67
Author(s):  
Baglan AIMURZINA ◽  
Mazken KAMENOVA ◽  
Ainura OMAROVA ◽  
Aldanysh NURUMOV ◽  
Galina PESTUNOVA ◽  
...  

This article notes that the main task of sustainable development of agricultural production in Kazakhstan is a special approach to its financial provision and financial regulation. Features of the circulation of funds in the organization of finance of agricultural enterprises which are a combination of relations with regard to the formation, distribution and use of funds, determine the search for the main sources of income of financial resources in the agricultural sector. The aim of the research is that one of the directions of sustainable development of agricultural production and adjustment of Kazakhstan's agrarian policy should be an investment development strategy based on the current situation in the agro-industrial complex of Kazakhstan. Transfer of agro industrial complex to the industrial-innovative way of development on the basis of strengthening of its material and technical base, growth of competitiveness of agricultural production assumes an increase in financing of the agro-industrial complex.


2021 ◽  
Vol 6 (2) ◽  
pp. 17-22
Author(s):  
Yuliia Shevchenko

The purpose of the paper is an in-depth study of the innovative transformation of agricultural enterprises in the conditions of unpredictability, the need to spread and introduce new technologies that help reduce the effects of any crisis. Methodology. The rationale for choosing the agricultural sector corporation survey is based on the use of market capitalization and share price statistics over the past ten years, which clearly demonstrate the stable, moderate economic development of the corporate system. The study of innovative projects allows to demonstrate the state of the innovation sector within corporations of agriculture and food industry. The results of the paper are to emphasize the importance of maintaining the technologically advanced sector of agriculture, which will reduce the financial, fixed and variable costs of the enterprise. Cooperation between corporations, research institutes and non-profit organizations in the field of innovation will be able to improve the economic development of the host countries and start a new stage in the functioning of TNCs in the field of agro-industrial complex. Although TNCs in the food industry have a low market capitalization compared to the technological sector of the economy, they are the basis of one of the components of sustainable development, namely the environmental component. Limited resources encourage their rational use and careful treatment. Practical implications. Demonstration of successfully implemented innovation projects in the future will stimulate the management staff of any enterprise, regardless of ownership, to the rational use of own resources and sustainable development. The market capitalization of TNCs in the agro-industrial sector proves that obtaining permanent profits can reduce the impact of economic, environmental and social crises. Crisis waves and peaks will be smoothed out. Value/originality. Solving the problem of overcoming the consequences of unpredictability through innovative projects emphasizes the importance of a deeper and more thorough study of vivid and real examples of the introduction of innovative products by well-known transnational corporations. The agro-industrial sector depends on the available technologies, as the preservation of natural resources, public health and food safety are the main areas of existence of this sector of the economy.


2020 ◽  
Vol 195 (4) ◽  
pp. 86-90
Author(s):  
A. Alekseev ◽  
Ol'ga Ruschickaya ◽  
V. Lavrov ◽  
N. Yurchenko

Abstract. Purpose of the study is improving the mechanism of state regulation of agricultural producers, due to the need to overcome the pandemic and prevent the recurrence of similar scenarios in the future. The object of research is an agricultural producer, belonging to the category of small business. The subject of the study is the relationship between the object of study and the state represented by government bodies and institutions involved in the provision of state support that may arise in the process of overcoming the consequences of the COVID-19 pandemic. Research Methods. A theoretical analysis was used to identify threats from the coronavirus pandemic to agriculture and the agro-industrial complex as a whole. Comparison as a method of cognition was used when comparing the requirements of small businesses for state support and measures actually taken by the government. A systematic approach and modeling were used to summarize the experience of the functioning of the economy in a pandemic and to create patterns of behavior of small agribusiness entities. The method of scientific abstraction made it possible to present the most probable state of small business in the agro-industrial complex, depending on the provision or refusal of state regulatory influence on the economy in order to eliminate the damage caused by the pandemic. The rule of combining historical and logical in their unity allowed us to look at the coronavirus pandemic not as a unique phenomenon in the history of modern economics, but as a negative phenomenon that will potentially be reproduced in the future and the logic of counteraction which requires active intervention at the state level, and in the future - generalization, analysis and improvement of the experience gained. The theoretical and methodological basis of the study is composed of statistical data on the state of the world economy, consumption, unemployment, publications of news agencies and government officials on measures taken to deal with the consequences of the pandemic, existing programs for the development of the digital economy, as well as publications of leading scientists in the agricultural sector on digital problems economics. Results. Within the scope of this study, there were characterized the most negative consequences of the pandemic for the agro-industrial complex, there was carried out the analysis of announced and already taken measures to support entrepreneurship and were described behavior models of small agribusiness entities in the current situation. Scientific novelty. The authors have developed a new method for the rapid diagnosis of a small agribusiness subject, claiming to receive state support for regional and industry programs.


Author(s):  
Lyudmila Khoruzhy ◽  
Nina Tryastsina

The article deals with the analysis and assessment of personnel security at enterprises of the agro-industrial complex. A system of indicators of personnel security is proposed to assess its level and use in the development of personnel policy. The results obtained can be used in the implementation of a system for ensuring economic security for the sustainable development of organizations in the agricultural sector.


Author(s):  
Larysa Rybina ◽  
Mykhaylo Heyenko

The article is devoted to the study of the key factors of the internal environment of the formation of investment attractiveness of agricultural enterprises of the Sumy region. The current state of investments in agricultural enterprises of the Sumy region, their financial support, as well as the actual and predicted financial results of enterprises’ activities, reflecting the efficiency of using the resource potential of enterprises, have been investigated. Positive trends in the development of agricultural enterprises of the Sumy region are revealed, indicating an increase in the level of their investment attractiveness, both for domestic and foreign potential investors, respectively, on the activation of investment processes in the region based on the mobilization of internal and external sources of investment. In general, capital expenditures play a very important role for ensuring the reproduction process for each enterprise. Expansion of operations and economic development are impossible without investments. They are necessary for the development or acquisition of new technologies, equipment etc. The peculiarities of investing activities of agricultural enterprises are considered. They affect the investment attractiveness of agricultural enterprises and the choice of methods for assessing the investment attractiveness of an enterprise. The implementation of a long-term strategy for the economic development of the region’s agro-industrial complex requires an increase in the volume of investment resources, an improvement in the structure of investment sources and an increase in the efficiency of their use in accordance with the priorities of economic growth. In solving this problem, a regional policy for the formation and effective use of investment resources should play an important role. Despite the large amount of research devoted to investments, some of the related issues are the subject of further discussion. Increasing the investment attractiveness of the agricultural sector means creating a competitive environment, as well as an acceptable method for assessing the profitability of proposed investments.


Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Nina Yuiryevna Tryastsina ◽  
Konstantin Akakievich Dzhikiya

The article analyzes changes in approaches to the provision of subsidies in agriculture, discusses the issues of improving the mechanisms of state support for the agro-industrial complex. The results obtained can be used in the development of a strategy for sustainable development of agricultural enterprises, in the development of a regulatory framework for the provision of subsidies to support agriculture.


2015 ◽  
Vol 10 (6) ◽  
pp. 337-344
Author(s):  
Попова ◽  
Olga Popova ◽  
Сидорин ◽  
Aleksandr Sidorin

The article summarizes the possible effects of anti-Russian and response sanctions in the agricultural sector of the Russian economy. The legislative modernization of national agricultural policy is analyzed, the method of determining the required volume of state financial support to agricultural enterprises is proposed and tested to overcome the disparity in prices and to stimulate business activity.


2020 ◽  
Vol 4 (46) ◽  
pp. 171-176
Author(s):  
K. B. Kozak ◽  
◽  
A. M. Orel ◽  

The article aims at identifying promising directions for managing the competitive, innovative and investment behavior of agricultural enterprises, immanent to the general trends in the global economy performance, based on the studies in the evolution of the sustainable development paradigm. The analysis is based on the hypothesis that mitigating the impact of global challenges in the agricultural sector, associated with industrialization processes, as well as ensuring the growth of production efficiency and competitive potential, requires the sustainable development paradigm to be implemented in the activities of agricultural enterprises, thus ensuring the harmonious development of the following interrelated components: the economic, social and environmental ones. Having assessed the degree of their balance, we have discovered insufficient development of the social component, which hinders the development of human capital. It has been proved that building up the social assets of agricultural enterprises and strengthening the competitive potential are closely related to changes in the social subsystem of management. Within its framework, the phenomenon of organizational culture is recognized as a significant factor of indirect impact. The courses of the transformation in the interaction processes between society and business within the framework of the sustainable development paradigm are revealed. The authors come to conclusion that it is necessary to update a company’s mission in accordance with the principles of social responsibility, which implies the involvement of social and environmental aspects in business activities on the basis of interaction among various stakeholders (influence groups). Compliance with the principles of social responsibility positively affects the competitiveness of agribusiness entities in the following areas: improving the image and reputation of brands; increasing sales and consumer loyalty to the company’s products; reducing staff turnover rates; establishing partnership relations with the authorities; facilitating access to the media; increasing investors’ interest.


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