Яндекс.Метрика

Issue № 6, June 2024, article № 13

RESEARCH OF INFORMATION DISCLOSURE ABOUT THE ACTIVITIES OF AGRICULTURAL ENTERPRISES

Information traditionally plays a crucial role in the management decision-making system. Obtaining comprehensive, reliable and relevant information is impossible without the initiative of the business entity disclosing it. In modern domestic practice, cases of high-quality disclosure of integrated and ESG reporting are not uncommon. The quality of disclosure and the application of "best practices" are monitored by rating agencies, regularly forming reports, ratings and rankings of reporting companies. However, non-financial information is disclosed only by large business entities that focus mainly on international investment structures. Other business entities are not interested in disclosing additional information, which is a problem for their sustainable development, since it is impossible without taking into account the requirements of stakeholders regarding the information flows of the enterprise. The purpose of the study was to study the quantity and quality of information disclosed by agricultural enterprises (using the example of the backbone enterprises of the Samara region). The article describes that the requirements of stakeholders regarding the information of agricultural enterprises have more specific features. Thus, it is agricultural enterprises that should be responsible for the publication of integrated reporting. The article uses the author's methodology for assessing the composition, quantity and quality of information disclosed by business entities about their activities. The approbation was carried out at agricultural enterprises of the Samara region. The result of the study was a quantitative assessment characterizing the disclosure of information by agricultural system-forming enterprises of the Samara region, which complements the regional aspect of the current discussion in the scientific community about the current state of reporting on the sustainable development of agricultural enter prizes.

Issue № 6, June 2024, article № 16

Issue № 6, June 2024, article № 17

CLASSIFICATION OF INFORMATION AND ADVISORY SUPPORT IN THE AGRO-INDUSTRIAL COMPLEX

In order to streamline the content of consulting support the classification of information and consulting support in the agro-industrial complex is proposed according to 15 classification features, including four proposed by the author: according to the state participation in the provision of support; according to the degree of compensation of information and consulting support; according to the subjects of support; according to the types of support. The application of these classification features reflects the current situation in the provision of indirect support to the subjects of agrarian business as an instrument of the state agrarian policy. The classification attributes contained in the study also reflect the objects of support, industry specifics of agro-industrial complex, the level of support, types of activities, physical presence of a person in the process of consulting support, frequency, format and form of receiving information and consulting support. Emphasis is also placed on the stages of the life cycle, at which the consulting support is provided, its content, as well as the place of provision. Fundamentally new for the classification of consulting support in the agro-industrial complex are the classification characteristics that define state and non-state support; consulting, educational, marketing, coordination support, as well as the allocation of access to information resources as a separate type of consulting assistance to the subjects of agribusiness. As a practical illustration of the application of classification attributes and characteristics, the modern directions of information and consulting support are reflected: support of receiving and mastering by agribusiness subjects of direct state support for the development of agricultural production; increasing labor productivity; training of beginning farmers and rural entrepreneurs; promotion of the sale of agricultural products and food produced by agricultural consumer cooperatives. The proposed classification can be subsequently transformed and expanded in accordance with the realities of the current economic situation in the agrarian sector of the economy.

Issue № 6, June 2024, article № 18

FORECAST OF ACHIEVEMENT OF THE THRESHOLD LEVEL OF FOOD INDEPENDENCE IN RUSSIA IN FRUIT AND BERRIES

The article made a forecast of achieving the threshold level of Food Independence of Russia for fruits and berries using various analysis tools. A comparative analysis of the reliability of the approximation of various trend lines was carried out. Using the trend line with the highest average probability of approximation, a forecast was made that allows us to establish a calendar year in which, as the leading one, an excellent threshold level of the “Food Security Doctrine of the Russian Federation” for fruits and berries will occur. A forecast was made for achieving the threshold value of Russia's Food Independence for fruits and berries based on extrapolation of indicators of growth in self-sufficiency over five- and ten-year periods. The possibilities of chronologically earlier achievements of food security in the conditions of the formation of control and/or “friendly” imports, previously undefined in the academic environment, are analyzed. A review of the possibilities of creating controlled and friendly imports within the framework of Russia’s membership in various integration formations was carried out. The article is aimed at solving scientific problems of accelerating the achievement of the threshold value of food independence in the most lagging position of food - fruits and berries, which may arouse interest among students and teachers of economic universities and departments, researchers, government officials, as well as other persons dealing with problems food supply.