Analysis of socio-economic conditions for rural development

The article is devoted to the analysis of the results of observing the living conditions of the rural population, assessing the scale and effectiveness of state support measures aimed at the development of rural territories. The development of engineering infrastructure (gasification and water supply), provision of improved housing, accessibility of means of communication, educational and medical services in rural areas was considered. A comparative assessment of the level and structure of household income in the city and the countryside has been carried out. Living conditions have been identified as factors in the deterioration of the socio-economic situation in rural settlements. The directions of improvement of socio-economic conditions of development of rural territories, which involves increase of state support financing within the framework of federal targeted projects and programs, increase of interest of private business and activity of the local community, have been defined.

Accounting of the results of appraisal and revaluation of fixed assets

The article deals with the assessment and accounting of fixed assets. Disclosed are the methodological aspects of the assessment of fixed assets when they are recognized in accounting, as well as the assessment after recognition and revaluation of these means of labor. The characteristic features of fixed assets, criteria and prerequisites for determining their useful life have been sorted out. The classification of fixed assets for accounting purposes is proposed. The methods and technical aspects of the reflection of operations based on the results of the revaluation of fixed assets on the accounts have been substantiated.

Modern approaches to the implementation of the concept of sustainable development of inter-organizational cooperation of agricultural organizations

The stability of an economic entity, as a rule, is interpreted by the authors as an opportunity to achieve an acceptable level of economic security risks through the tools. This stable position is achieved by keeping the values of the indicators within the limits set for a particular member of the partnership and cooperation as a whole for a certain period. Sustainability in the framework of this study should be understood as the state of stability of the company over a certain period. The period is determined based on the specifics of the indicator. The interest of science among domestic and foreign authors is due to the specifics of the management mechanism of providing systems and achieving a stable position of large associations of economic units. The article discusses the concepts of system stability, approaches to understanding the stability of interorganizational formation, factors affecting system stability, the foundations of the mechanism for achieving stability in

Reporting of peasant (farm) farms

Intensive development of small businesses in rural areas is one of the priority directions of state policy in the field of sustainable development of the agrarian economy and rural areas. At the same time, the level of professional legal awareness and entrepreneurial thinking among farmers largely determines the effectiveness of small agricultural formations. This level depends on many factors, including the availability of knowledge of taxation issues, the ability to competently maintain accounting records, observing the requirement of rationality, the ability to navigate the regulations governing this organizational form of doing business. The article discusses the procedure for the formation and features of the presentation of reporting forms of activity of peasant (farmer) farms taking into account various factors of activity, since it is this area that underlies the construction of the entire system of accounting and analytical work.

Cost accounting and cost calculation of dairy cattle products taking into account the requirements (IAS) 41 «Agriculture»

The article is devoted to the issues of accounting for the production costs of agricultural organizations and calculating the cost of milk and fruit using the provisions (IAS) 41 «Agriculture». The scope of application of the standard (IAS) 41 «Agriculture» is indicated, and its application is justified by agro-formations, taking into account costs and calculating the cost of milk and fruit. The author’s system of subaccounts to accounts on accounting of biological assets and results of their biotransformation is described. The method of calculating the cost of production of the main herd in dairy cattle breeding based on the requirements (IAS) 41 «Agriculture» is disclosed. The obtained results can be used by organizations of the agro-industrial complex to take into account costs and calculate costs in dairy cattle breeding, formulate accounting policies, business plans and substantiate management decisions.

US farm typology from agricultural census: labor resource analysis

This article analyzes the labor resources by farm type in the United States based on the 2017 Agricultural Census. The subject of the research is the system of statistical indicators of the availability and composition of labor resources, the object is the population of farms in the United States. Based on the study of the US experience, it is proposed to expand the program of the agricultural census of the Russian Federation under the section “Labor resources” and the system of groupings of observation units, including typological ones, when publishing the results. The analysis of labor resources by types of farms in the United States showed that there are significant differences in the availability and composition of labor resources.

Organization of accounting of costs for the production of agricultural products in budgetary institutions

The article provides recommendations on the organization of accounting for the costs of production and processing of agricultural products in budgetary institutions. The proposed composition of direct costs, overhead and general economic expenses, the frequency and methods of their distribution are based on the compilation of the requirements of federal standards for public sector organizations and industry methodological recommendations. Minimizing the composition of general economic distributable expenses that are not controlled by the managers of the cost centers of the crop, livestock and processing industries will allow using accounting information for the purpose of controlling and managing costs for the responsibility centers.

Cost management in agribusiness organizations

The article presents the results of the development and testing of cost management methods in agricultural organizations. The purpose of the activity of any organization that has set itself the task of extracting profit is its growth and increasing the efficiency of its activities. As a rule, all organizations strive to maximize their profits while minimizing the costs incurred. In modern economic conditions, such an approach is possible only with a properly constructed effective cost management system. Rational use of available resources by organizations of the agro-industrial complex with proper cost management will allow organizations to be competitive in the market and carry out their activities in the foreseeable future. The subject of the study is the cost management accounting system, the object of the organization of the agro-industrial complex of the Stavropol Territory. The information base was the forms of specialized reporting of agricultural organizations of the Stavropol Territory. The scientific novelty of the research consists in the development of a methodology for the cost management system in the agro-industrial complex organizations of the Stavropol Territory.

Factor analysis of private farmings as a basis for forecasting their development

In the article, a connection between the level of development of private farming in terms of stock raising and socio-demographic, geographical and economic factors is established based on the data of passports of rural settlements, using the methods of simple and combination factor grouping, pair and multiple correlation.

Actual issues of accounting for subsidies by commodity producers of the agroindustrial complex when calculating corporate income tax

The article examines the procedure for accounting for subsidies in the formation of the tax base for corporate income tax, systematizes the factors that affect the determination of the procedure for their accounting. An algorithm is derived for accounting for subsidies for agricultural producers when calculating the tax base for corporate income tax based on the peculiarities of the formation of the tax base for income tax, providing for the possibility of forming tax bases that are taxed at different tax rates.