The work focuses on the construction and operation of management systems in agribusiness, contributing to its dynamic development in the space of the digital economy. A comparative analysis of the development of the digital economy in Russia and some countries of the world on the share of the state, population and business expenditures on the construction of digitalization, as well as the share of the export-import balance in the country’s GDP. The principal scheme of the evolutionary development of management systems in the agroindustrial complex is presented for the purpose of constructing effective interactions of managerial structures with organizations of all three spheres of agroindustrial production, where the relations between agribusiness entities and the management bodies of municipal entities should be headed by the initiation of economic processes. A matrix of interaction of management systems in the agroindustrial complex and agribusiness entities in the space of the digital economy is constructed. In addition, the paper describes the main directions of the development of the agribusiness sectors, which require efficient management systems and at the same time accelerate the digitalization processes that affect the technical and technological support of the agribusiness, financial and credit infrastructure and the institutional environment, as well as the human resources potential of agribusiness and interaction of organizations in various branches of agro-industrial production.
The article deals with the issues of digital technologies as a strategic management tool in the sphere of increasing the efficiency of zootechnical and economic security of the agro-industrial complex of the Russian Federation.
The most important part of the agricultural policy in the country aimed at the effective development of agroindustrial production is the staffing of the industry. In the conditions of orientation on scientific and technological development, the solution of this problem is becoming increasingly important and requires serious attention, it is placed in the category of strategic and key in the activities of all state structures that manage the production and economic life of country. The personnel policy of the industry, undoubtedly, should be based on scientifically based monitoring of the personnel supply of agroindustrial complex. A comprehensive analysis of the number, composition and flow-through of staff of agricultural organizations of Russian Federation for the period of 2001-2017 allowed to determine the main trends in their professional and age structure. The conducted monitoring confirmed the trend of reducing the number of specialists of agricultural organizations. Assessment of the state of personnel provision of AIC by level of professional education indicates an increase in the share of certified workers, especially with higher education. However, the share of persons without professional education remains significant. Analysis of training and professional development of AIC staff shows the discrepancy of its level and the needs in the innovative development of the industry and the demands of the labor market. The revealed disproportions in the number and quality of managers in Russia and regions of the country allowed to justify the economic necessity of their optimization, the development and implementation of a system of measures to attract highly qualified personnel, including young people, ensuring the continuity of their education throughout their career.
The article presents the author’s proposal on the differentiation of the minimal wage established in the constituent entities of Russian Federation for certain categories of agricultural workers. A grouping offarms by the level of profitability and amounts of accounts payable was carried out. The calculations on the planning of the wage fund, required for organizing the remuneration during a year according to the proposed method of differentiating the employees’ minimum wage rate are presented.
The article points to the need of solving the problem of labor profitability of agricultural workers in modern conditions of social and labor relations in industry’s economy. Proceeding from the fact the profitability of labor in agriculture depends and is determined primarily by the level of wages, this article carries out its comparative analysis, examines trends and dependencies in the formation of wages, reveals the reasons of the current situation with low profitability of labor in the industry.
The article summarizes properties, features and conditions offunctioning of agro-food market, the spheres of activity of its subjects are considered. The author estimated the degree of influence of various factors on the efficiency and performance of agro-food market.
In the article the author's concept of directions of increase in volumes of production and development of agriculture is stated. Among the priorities are the modernizations of millions ofjobs in the former industrial agricultural enterprises. Attention is also focused on the problem of the revival of high-tech organizations for breeding, seed production, breeding, etc. In the long term, it is proposed, as far as creating conditions for farming, to implement a program for the creation of millions of modern family farms.
Today the world market globalization leads to the need for constructive interaction within the framework of international law and the formation of common accounting forms and standards. Transnational corporations, as a phenomenon of international integration, are organizations that have divisions in different countries of the world. Accordingly, common international standards are required to ensure clear and transparent financial reporting of such firms. International financial reporting standards (IFRS) have become such standards. They are designed to provide and understanding of the reporting forms and to obtain an objective assessment of the property situation of investors on potential investment objects located in different national accounting systems. One of the standards that is ofgreat importance for the Russian Federation is IAS 41 “Agriculture”. Agriculture is one of the leading sectors of our country, which d e-livers products to both domestic and foreign markets. Accordingly, the adoption of the Russian analogue of this standard and the implementation of its provisions is a significant and important issue of today’s economic reality. The need to allocate biological assets in a separate accounting and economic category, to show them in accounting and reporting at fair value in accordance with IAS 41 has determined the relevance of the topic, purpose, objectives and logic of this work. The article suggests the author's approach to the calculation of the fair value of biological assets.
World organic agriculture develops rapidly. In Russia, this sector is only being formed, but Russia is already a part of world organic market. However, the local market began to develop much later, in comparison with the leading foreign countries, and the available agro-climatic, land and intellectual potential is not fully revealed. The Danish experience shows, that being started as a movement for the production of quality products, organic farming has become a major sector of the country’s economy. The article gives the periodicity of the development of Danish organic production, considers support programs, current legislation, the role of cooperation in the distribution chain of organic food. The effectiveness of the chosen policy is evidenced by the following facts: in the world ranking Denmark takes the second place in the consumption of organic food per capita and the first in the market share of organic food in retail. The Danish experience will be useful for Russia, as it shows that the interaction of non-governmental organizations, government bodies, interested producers and consumers can cause the development of the organic products market. Therefore, the experience of Denmark is interesting to Russia, and the results of the research will contribute to the formation and the development of a competitive domestic market of organic products.
The reformation of the country’s economy led to the formation of market prices and an increase in energy prices. By 2016, the share of agricultural organizations’ expenses exceeded 15‰. In this regard, the issues of saving fuel and energy resources have risen to a qualitatively new level of relevance. The efficiency of production activity of agricultural producers depends on their decision, regardless of the management form. It should be noted that it is not just a matter ofphysical limitation offuel and energy resources, but also about the search of optimal ways of efficient use of energy resources. This requires new approaches to energy regulation and consumption and the transition from energy- and material-intensive technologies to resource-saving, low-cost ones. Modern agricultural production required the search and implementation of new methodological approaches that allow to conduct a comprehensive study of the energy consumption, to develop special indicators that characterize the bioenergy base and the bioenergy potential of agriculture. This method is a systemic energy analysis. The high relevance of the problem of saving fuel and energy resources and insufficient development of scientific and methodological basis for its solution in the conditions of a specific region have made it necessary to conduct research in this direction. The purpose of the study was to develop methodological and practical recommendations for the organizational and economic bases of energy saving in agriculture and the preparation of design solutions in relation to the conditions of the region under study. The methodology and methods of research are based on the use offundamental economic laws and categories, and on the use of theoretical and methodological provisions in the field of economics and organization of agricultural production, regional production and economic systems, resource and energy saving systems developed by classical economists and modern Rus- sian and foreign scientists. In the framework of system analysis, various methods of economic research were used: monographic, abstract-logical, computational-constructive, correlation-regression analysis, deterministic factor analysis, economic and mathematical modeling etc. The article considers the issues of improving the structure ofproduction as a factor in the growth of energy saving in agriculture.