ACCOUNTING AND ANALYTICAL MONITORING OF TECHNICAL POLICY IN THE SYSTEM OF ECONOMIC SECURITY OF AGRICULTURAL ORGANIZATIONS

Issue № 1, 2025, article № 10, pages 111-121

Section:

Language: Russian

Original language title: УЧЕТНО-АНАЛИТИЧЕСКИЙ МОНИТОРИНГ ТЕХНИЧЕСКОЙ ПОЛИТИКИ В СИСТЕМЕ ЭКОНОМИЧЕСКОЙ БЕЗОПАСНОСТИ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ

Keywords: AGRICULTURAL ORGANIZATION, RISKS, TECHNICAL AND TECHNOLOGICAL EQUIPMENT, DEPRECIATION, COSTS, TECHNICAL POLICY, MONITORING, ECONOMIC SECURITY

Abstract: The basis for the balanced and proportional development of the agro-industrial complex of the Russian Federation is the organization of the sphere of production and processing of agricultural products. Complex mechanization, automation and digitalization of production processes in agricultural organizations is carried out taking into account the specifics of the industry: the seasonality of production, the duration of the use of technical means and mechanisms, the operability of machines during their operation in various climatic and geographical conditions, and others. Modern business conditions set tasks for an economic entity to use digital technologies, competently invest the machine and tractor fleet at the expense of its own and attracted sources, and careful use of machinery and equipment. Optimal decisions on the technical and technological equipment of an agricultural organization should be made on the basis of the developed technical policy and the results of accounting and analytical monitoring conducted in the organization's economic security system. The functioning and potential means of labor of an economic entity are divided into two groups: in accordance with the requirements of regulatory acts on accounting and tax accounting, they are classified into non-current assets and current assets; from an economic point of view, fixed assets and current assets. A systematic approach to constant monitoring of machine and tractor units and equipment makes it possible to reliably achieve the planned profitability and return on funds, prevent misuse of equipment and applied technologies and ensure the continuity of the economic entity's activities.

Authors: Svetkina Irina Anatolyevna, Gorbunova Oksana Alexandrovna