scholarly journals IMPROVING THE PROCESS OF COST OPTIMIZATION IN AGRICULTURAL COOPERATIVES OF THE REPUBLIC OF KAZAKHSTAN

2021 ◽  
Vol 80 (1) ◽  
pp. 78-82
Author(s):  
A. Nurtayeva ◽  
◽  
B. Gussenov ◽  
M. Alekbaeva ◽  
A. Saparova ◽  
...  
Keyword(s):  
Cost Optimization ◽  
Process Approach ◽  
Economic Conditions ◽  
Agricultural Cooperatives ◽  
Industrial Complex ◽  
Agricultural Enterprises ◽  
Successful Solution ◽  
The Republic ◽  
The Cost ◽  
Crop And Livestock Production

The international advanced method of cost accounting used in the main branches of agriculture is based on the generalization of costs for technological processes related to the stages of work provided for by the production technology in crop and livestock production, and can be described as a process-by-process approach. The article considers that the successful solution of the problem of increasing the efficiency of cooperation, the organization of procurement and supply and marketing structures of the agro-industrial complex and the improvement of accounting in them is the most important factor in the stabilization and development of the economy in the new economic conditions. The article discusses the main directions of development of agricultural cooperatives. The process of cost optimization at agricultural enterprises of the Republic of Kazakhstan is considered. The main ways to improve the management system of the cost optimization process in agricultural cooperatives of the Republic of Kazakhstan are outlined.

scholarly journals INCREASE OF COMPETITIVENESS IN THE CONDITIONS OF CORPORATE GOVERNANCE OF AGROINDUSTRIAL COMPLEX ENTERPRISES OF THE REPUBLIC OF TATARSTAN

2018 ◽  
Vol 12 (4) ◽  
pp. 110-115 ◽  
Author(s):  
Айгуль Клычова ◽  
Augul Klychova ◽  
Салават Гирфанов ◽  
Salavat Girfanov ◽  
Гульнара Крупина ◽  
...  
Keyword(s):  
Corporate Governance ◽  
Economic Conditions ◽  
Industrial Complex ◽  
Management Tools ◽  
Stochastic Conditions ◽  
Efficiency And Effectiveness ◽  
The Republic ◽  
Agroindustrial Complex ◽  
Sustainable Economic Growth ◽  
Further Development

The development of agro-industrial complex of the Republic of Tatarstan in the current economic conditions is a key element in the formation of food security and the competitiveness of the region. Further achievement of competitiveness is possible in terms of further development of the corporate approach, methods and management tools, that will increase the efficiency and effectiveness of the agro-industrial complex of the Republic of Tatarstan. The article considers the corporate governance features, which consists in the search by enterprises of agro-industrial complex of the Republic of Tatarstan for further sectoral parameters of development for sustainable economic growth, taking into account the stochastic conditions of activity, enterprises of this sector of the economy.

Influence of trends in the development of the Russian agro-industrial complex on the introduction of integrated reporting of agricultural enterprises

2021 ◽  
pp. 6-14
Author(s):  
Mary Konstantinovna Dzhikia
Keyword(s):  
Milk Production ◽  
Russian Federation ◽  
Rural Areas ◽  
Industrial Complex ◽  
Main Program ◽  
Threshold Values ◽  
Integrated Reporting ◽  
Agricultural Enterprises ◽  
The Russian Federation ◽  
The Cost

In this article, the main program documents for the development of the Russian agro-industrial complex are considered, the dynamics of the cost of agricultural gross output is revealed, the factor analysis of milk production in the Russian Federation is carried out, the factors of increasing milk production are determined, the risks in the field of food security are considered, the trends of changes in the engineering infrastructure in rural areas are revealed, the decrease in the import of basic food and the excess of the threshold values of indicators of food independence (selfsufficiency) are revealed.) Of the Russian Federation in 2019 for basic food products. Based on the analysis of the state of agriculture in Russia, the trends that led to the need for the introduction of integrated reporting for agricultural enterprises are highlighted.

scholarly journals PROBLEMS OF TECHNICAL SUPPORT FOR AGRICULTURE OF THE REPUBLIC OF TATARSTAN

2017 ◽  
Vol 12 (2) ◽  
pp. 121-125
Author(s):  
Фарит Мухаметгалиев ◽  
Farit Mukhametgaliev ◽  
Фидания Садриева ◽  
Fidaniya Sadrieva
Keyword(s):  
Agricultural Production ◽  
Crop Production ◽  
Government Support ◽  
Industrial Complex ◽  
Agricultural Enterprises ◽  
Technical Base ◽  
The Republic ◽  
Effective Use ◽  
The Village ◽  
Agricultural Machines

Technical supply of enterprises of agro-industrial complex is one of the important factors of their industrial and economic development. This factor takes place when processing soils, harvesting and selling agricultural products. So, the crop production directly depends on the technical provision of the village with tractors, combines and other agricultural machines, which make it possible to apply and timely fulfill all agronomic requirements. The main reason of deterioration of the material and technical base is the lack of financial means for farms to purchase machinery and equipment, as well as weakened government support, and reduced investment in the development of agriculture. The volume of agricultural production and results of agricultural organizations depend from the timely and full provision of agriculture with material and technical resources, as well as the effectiveness of their use. Optimal formation and rational use of the material and technical base of agriculture has a direct impact on the performance of the entire agro-industrial complex. Effective use of agricultural resources is possible with increasing intensity of agricultural production on the basis of a highly developed material and technical base. At present, agricultural enterprises do not have a complex of machines for mechanizing agricultural production, that corresponds to the achievements of science and technology in this field, and it is very difficult to use the existing outdated material and technical base as the basis for increasing the intensity of agricultural production in modern conditions. In this connection, a particular urgency in modern conditions acquires the ways of technical re-equipment and integrated mechanization of agriculture.

scholarly journals The mechanism of introduction of the system of management of expenses at the enterprises of agro-industrial production

2021 ◽  
pp. 196-205
Author(s):  
V. Moskalenko
Keyword(s):  
Management System ◽  
Production Efficiency ◽  
Cost Management ◽  
Management Accounting ◽  
Effective Interaction ◽  
Self Control ◽  
Industrial Complex ◽  
Agricultural Enterprises ◽  
Cost Management System ◽  
The Cost

The article highlights the key problems of effective cost management at the agro-industrial complex enterprises. The conceptual model of effective interaction between elements of the cost management system is provided and the algorithm of implementation of the cost management system at the agro-industrial complex enterprises is justified. The article unfolds the specifics of the arrangement of management accounting as a key element of the cost management system at the agricultural enterprises and presents the optimal system of accounts of management accounting and their interaction with the accounts of classical management accounting. The issues of development of internal standards of the cost management system at the agricultural enterprises and the concept of cost accounting by responsibility centres are highlighted. The task of such accounting is rather assistance in the arrangement of self-control of managers than control itself. Therefore, the main purpose of accounting for the responsibility centres is to assist management staff at various levels in compiling reports on the implementation of budgets (plans, programs, projects) and evaluation of performance. The article draws attention to the importance of classifying the costs of agroindustrial complex enterprises both for the assessment of stocks and determination of the financial result, as well as for management decisions and control. A large focus is concentrated on the peculiarities of calculating the cost price of agricultural products as one of the factors of production efficiency. The importance of establishing a system of budgeting and monitoring the implementation of budgets is emphasized. Finally, it is noted that the cost management process is reduced to such basic types of analytical work as the allocation of responsibility centres, cost classification, arrangement of accounting, cost planning and costing.

scholarly journals КОНЦЕПТУАЛЬНО-КРИТЕРІАЛЬНИЙ ПІДХІД ДО ЗАБЕЗПЕЧЕННЯ КОНКУРЕНТОСПРОМОЖНОСТІ АПК ПІВНІЧНОГО РЕГІОНУ

2019 ◽  
pp. 90-99
Author(s):  
А. А. Мустафаев
Keyword(s):  
Systems Approach ◽  
Practical Significance ◽  
High Tech ◽  
Industrial Complex ◽  
Integrated Education ◽  
The Sustainable Development ◽  
Agricultural Enterprises ◽  
Analysis And Synthesis ◽  
Logical Method ◽  
The Republic

Formulation of the problem. One of the key objectives of the sustainable development of the agro-industrial complex of the Republic of Komi is the development of a conceptual framework to increase its competitiveness in a market economy. The purpose of the research is to develop the theoretical and methodological foundations of the competitiveness of the regional agro-industrial complex. The main practical task is the transfer of agricultural enterprises to a high-tech industrial and intellectual basis. The object of the research is the assessment of the competitiveness of the agro-industrial complex of the region, taking into account its sectoral and territorial features and integration motives. The methods used of the research: scientific abstraction, analysis and synthesis, systems approach, historical and logical method, observation, information technology. The hypothesis of the research is the possibility of ensuring the high competitiveness of the agro-industrial complex for the future through the solution of the strategic tasks of its operation. The statement of basic materials. The principles of increasing the competitiveness of the agro-industrial complex of the region are outlined in its main directions and tasks. Given the weak financial and economic state of small and medium-sized enterprises, it was proposed to create large integrated education with significant competitive advantages. Originality and practical significance of the research in the fact that competitiveness is seen as a key economic category capable of characterizing the positive and negative aspects of the life of the agro-industrial complex. Conclusions of the research are to ensure the expanded reproduction of the regional agro-industrial complex, the production and sale of more attractive goods to consumers, to achieve high competitiveness of the regional agro-industrial complex, to strengthen market positions in terms of quality and price characteristics of commercial products.

Brief analysis of the provision of agricultural machinery to agricultural enterprises of the Republic of Belarus

2021 ◽  
pp. 29-38
Author(s):  
I. L. Kovalev ◽  
A. A. Efremov
Keyword(s):  
Agricultural Production ◽  
High Performance ◽  
High Tech ◽  
Agricultural Enterprises ◽  
Material Resources ◽  
The Republic ◽  
Labor Resources ◽  
The Cost ◽  
Agricultural Tractor

Long-term foreign and domestic experience in agricultural production proves that the intensification of agricultural production, an increase in its efficiency and volumes, an increase in the competitiveness of agricultural products, is impossible without constant modernization of the production and technical base and the introduction of the most modern achievements of scientific and technological progress. Only a comprehensive and systematic technical and technological reequipment of agricultural production, saturation of it with high-tech, high-performance complexes, machines, equipment can provide a significant increase in labor productivity, minimize the cost of all types of material resources with a steady trend of constantly decreasing labor resources in agricultural production. The analysis of indicators of provision with the main types of machines of domestic agricultural enterprises in comparison with different countries of the world is carried out. The article presents the results of the analysis of the most important segments of the agricultural tractor and combine park of the Republic of Belarus.

scholarly journals About the structure of legal arrivals in Ukraine

Social Law ◽  
2019 ◽  
pp. 79-85
Author(s):  
H. Kornienko
Keyword(s):  
Agricultural Production ◽  
Agricultural Sector ◽  
Limited Liability ◽  
Comprehensive Analysis ◽  
Agricultural Cooperatives ◽  
Industrial Complex ◽  
Agricultural Enterprises ◽  
Business Entities ◽  
Legal Forms ◽  
The Relationship

The article analyzes the peculiarities of legal relations in the sphere of agribusiness on the basis of research on agrarian relations, economic activity (entrepreneurship) and agro-industrial complex. A comprehensive analysis of relations in the field of business in the agricultural sector is given. Their object and subject composition is established, which is narrower than in agrarian-legal relations. It is emphasized that the object of legal relations in the field of agribusiness, the essence of which is expressed through action - different in content and character, is pluralistic in nature, which causes its multilevel and complexity. The subjects of legal relations in the said sphere are agricultural enterprises of various organizational and legal forms (farms, agricultural cooperatives, agricultural joint-stock companies, agricultural limited liability companies, agricultural private enterprises, etc.), as well as those providing agricultural production and production. products (enterprises in the field of information, logistical and logistical support. The same aspect explores the relationship between agribusiness and agro-industrial complex, which are not inherently identical concepts. The basis for their isolation is the orientation of business entities: in the agro-industrial complex - production and marketing, and in agribusiness - marketing.

scholarly journals AGROTECHNOLOGY IN FIGHT AGAINST WEEDS

2018 ◽  
pp. 46-50
Author(s):  
H. Sh. Tarchokov ◽  
F. H. Bzhinaev
Keyword(s):  
Industrial Complex ◽  
Agricultural Field ◽  
Main Field ◽  
Considerable Potential ◽  
Successful Solution ◽  
Weed Plants ◽  
Degree Of Satisfaction ◽  
The Russian Federation ◽  
The Republic

The level of development of grain farm, the market of his production in many respects defines degree of satisfaction of need of the population for food in the respective regions of the Russian Federation. In many respects causes organizational actions for his regulation and socially - economic and economic efficiency of functioning of agro-industrial complex in general. Kabardino - Balkaria has considerable potential opportunities for satisfaction of the needs for grain and products of his processing, increase in deliveries to the internal and external markets. However for the successful solution of the specified problems in agro-industrial complex of the republic still there are tasks of restriction of the harm done to agrotsenoza from outside sorno - field vegetation on crops of the main field cultures the task was set For us: to define extent of suppression of weed plants by means of agrotechnical (without attraction of chemical weeding) methods under a condition when especially harmful perennials (гумай, types of sow-thistles, etc.) don’t constitute danger to crops of agricultural field cultures. Therefore in our long-term (201-2016) the researches conducted by method of field experiment have received the results demonstrating efficiency of bezgerbitsidny technology on field, littered with juvenile weeds [1; 2].

scholarly journals Budget support for technological updating of production and modernization of activity of agricultural enterprises

2019 ◽  
pp. 199-206
Author(s):  
Liudmyla Sas ◽  
Petro Matkovskyi
Keyword(s):  
Financial Support ◽  
Crop Production ◽  
Agricultural Sector ◽  
Animal Husbandry ◽  
Industrial Complex ◽  
State Support ◽  
Agricultural Enterprises ◽  
Budget Support ◽  
The Cost ◽  
Cost Of Construction

Purpose. The aim of the article is to research budget support areas for logistical support of technological updating of production and modernization of activity of agricultural enterprises. Methodology of research. The methods of generalization, systematization, analysis, abstraction are used in the process of research to determine the directions of budget support for technological updating of production and modernization of activities of agricultural enterprises in the context of budget programs. The scientific base of scientific research was composed of scientific works of domestic scientists-economists and legislative and regulatory documents on budget support for the agricultural sector of the economy. Findings. The necessity of state support of technological updating of production and modernization of activity of agricultural enterprises is substantiated. Areas of budget support for material and technical support for technological upgrading of production and modernization of agricultural enterprises are identified and analyzed, in particular within budget programs for: partial reimbursement to the economic entities of the cost of construction and reconstruction of livestock farms and complexes and enterprises for the production of compound feed; budget livestock subsidies and state support for crop production; state support for animal husbandry; providing financial support to agribusiness entities through the mechanism of cheaper loans and offsetting of lease payments; financial support (development) of farms; partial compensation for the cost of sophisticated agricultural machinery of domestic production; partial reimbursement of the cost of construction of new greenhouse complexes; financial support for activities in the agro-industrial complex. Originality. The role of budgetary programs on technological updating of production and modernization of activity of agricultural enterprises are defined, analyzed and substantiated. Practical value. The obtained results of the study can be used to organize the process of technological updating of production and modernization of agricultural enterprises. Key words: technological modernization of production; modernization; agricultural enterprises; state support; budget programs.

The role of automated information systems in increasing the effi ciency of agricultural business

2021 ◽  
pp. 56-69
Author(s):  
I. L. Kovalev ◽  
A. P. Takun ◽  
A. A. Efremov ◽  
S. P. Takun
Keyword(s):  
Industrial Complex ◽  
It Services ◽  
Agricultural Enterprises ◽  
Software Products ◽  
It Systems ◽  
Effi Ciency ◽  
Information Management Systems ◽  
Agricultural Business ◽  
The Republic ◽  
Agroindustrial Complex

The article provides definitions of the basic and frequently used concepts in the fi eld of automation of functions and management tasks in the agroindustrial complex. The results of a quantitative analysis of implemented projects for the implementation of IT systems, software products and complex IT services at agricultural enterprises in Russia are presented. The groups(by types of technologies and classes of systems) of the most common IT systems used in the management of agricultural enterprises on the territory of the Russian Federation have been identified. Possible prospects and benefits from the introduction of technologies and specialized information management systems are discussed as modern most important tools for increasing the effi ciency of activities and the existing management system at the enterprises of the agro-industrial complex of the Republic of Belarus.

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