Currently, in the current economic situation, effective management accounting of the activities of any agricultural organization implies regular monitoring, with the help of a whole range of traditional and innovative management tools. At the present stage of economic relations between business entities, it can be said that the success of any agricultural business depends largely on management accounting, which should indicate the advantages, novelty and main features of the business that distinguish it from its competitors. In the conditions of the modern market, there is an increasing demand for the study of the theory and practice of management accounting and its features in relation to a specific target audience. Among the variety of agricultural organizations that has emerged, the most important is to determine priorities in improving our own business in order to increase its efficiency and uniqueness.
The paper deals with the problem of land mortgage lending development in the Russian Federation. Being a widespread form of raising funds in the global agricultural sector, this mechanism is practically not used in Russia. The authors provide a rationale for the size of the land mortgage potential of productive agricultural land and consider the main reasons hindering its expansion. The assessment of land and mortgage potential of the regions of the country for production provided in favorable agro-climatic conditions. Among the key factors hindering the development of mortgage lending to agricultural producers, the authors point out the low profitability and financial instability of organizations, low liquidity of agricultural production assets, incomplete land reform and the lack of cadastral registration of all agricultural land parcels. In addition, the availability and performance of the existing system of state support play a significant role.
The economic situation of the 90s of the twentieth century was characterized by the collapse of economic entities of the Soviet era and the reduction of agricultural land areas. As a result, land degradation processes have intensified. Reducing the cost of fertilizer has led to a general decrease in soil fertility. Currently, about half of agricultural land is in state and municipal property, the other half are owned by individuals and legal entities. The most important problem hindering the further full development of the crop industry is the outdated material and technical base, the deterioration of technological equipment at all stages of production and the lack of a formed system for the sale of manufactured products. Grain production is of great importance in the economy of the region, but due to the fact that Udmurtia is located in the zone of risky farming, the low yield of grain crops, therefore, the volume of grain production over the years remain unstable [5].
The article examines the conditions and factors of increasing the competitiveness of industrial regions' agro industrial complex. The basic conditions for the functioning of the agro-industrial complex of industrial regions (the natural-climatic situation of the region, the demographic and ecological situation, the state of the scientific and educational base) were established. The selected conditions were analyzed on the example of the Kemerovo region. It was revealed which factors have a positive or a negative impact on the development of the agro-industrial complex.
The relevance of the study is due to the fact that, to ensure the normal functioning of any sector of the economy, it must be provided with infrastructure, which is a set of institutions that provide participants with access to various resources, creating favorable conditions and providing a variety of services that reduce the total cost of obtaining the result of intellectual activity and its commercialization. It should be noted that since 70-80-ies ХХ century in technologically advanced countries, including the European Union, began to actively spread various forms of joint research aimed mainly at ensuring major technological breakthroughs. One of these institutional forms is technology platforms, which have been widely developed in the European Union, based on the development of innovative technologies and the strengthening of cooperation between science and industry, public authorities and society. Within the framework of the EU technology platforms, it became possible for the participants to: carry out research that could not be carried out independently due to significant costs and risks; distribute the costs of scientific research among the participants; unite the participants of scarce labor and material resources for the implementation and commercialization of scientific developments. Thus, European technology platforms (hereinafter, ETPs) are interested forums (platforms) uniting research organizations, business and government structures for the purpose of research and development, transfer of innovation and transfer of knowledge and, ultimately, the creation of new jobs and economic growth of the European Union. The aim of the study was to review the practical experience of the creation, development and activities of European technology platforms in the agricultural sector.
The article analyzes the results of studies of the sustainability and resilience of agricultural systems in the United States. Research in this area involves the use of a convergent (interdisciplinary) approaches. Impressive advances have been made in soil fertility management in the United States; developed the latest cost-effective technologies based on the joint operation of sensors, both ground and mounted on unmanned aerial vehicles, with the involvement of satellite data. However, non-compliance by all farmers of erosion control measures can lead to irreversible soil loss due to erosion. Sustainable water management is not possible without setting real prices for water for agricultural systems; the “right to water” should be revised to encourage farmers who grow the crops most adapted to local climatic conditions. To ensure sustainable agricultural use of water resources, it is necessary to take into account the needs for water and other sectors of the economy, as well as to ensure acceptable environmental and social conditions of life of the population in rural areas.
The article deals with the actual problems of the development of rural areas of the European Union. One of the most acute problems is the outflow of young people from rural areas, and therefore the priority is to create conditions for attracting young professionals to work in rural areas, through various types of support. The article assesses the key directions and measures to support young farmers in the EU within the framework of the Common agricultural policy, in particular the issues of expanding access to land and financial resources.
Financial resources have always occupied an important place in the economic mechanism of enterprises, while being a source of coverage, both current costs and purchased fixed assets. At the same time, for more dynamic development of agriculture, financial resources are not enough. There are several reasons for that. On the one hand, the growth of own sources is limited by the disparity of prices for the products sold, on the other hand, the availability and low cost of credit resources have not been ensured to date. State support, as a attracted source of financing, occupies a small share in the structure of sources of financing of agricultural organizations. The current system of withdrawal of part of the profits due to the disparity of prices for products sold and purchased means of production significantly limit the reproductive potential of agricultural organizations. The current system of lending, despite the positive changes, also do not contribute to the development of the reproductive function of agricultural organizations, not to mention the creation of new industries. In the developed countries of the world, credit issues contribute to both the availability of credit resources and the cheapening of the cost of finished products. It is obvious that in this regard, it is necessary to fully compensate the cost of credit resources by the state, increase their volume and availability.
In modern conditions, widespread integration processes in various sectors of the economy. A promising form of integration is the formation of cluster associations of organizations in the field of agriculture, providing for the organization of interaction of agricultural producers, food industry enterprises, scientific and educational institutions, authorities to achieve common goals. The article presents an analysis of the level of food self-sufficiency and food security of the Russian Federation. One of the tools for solving the problems of the development of the agro-industrial complex can be the creation of integrated structures. The authors reviewed the types of integration interaction, the essence of integration in the agro-industrial complex, reflected the content of the concept of "agro-industrial cluster" and identified its signs. The paper also focuses on studying foreign experience in creating cluster associations of organizations in the field of agriculture, presents the current state of clustering processes in this industry in Russia, identifies the main problems.
The article deals with the use of energy resources in agriculture in Russia. The authors assess the provision of various types of energy production, consider the market features of the energy potential of the agro-industrial complex. The comparative analysis of prices for agricultural products and energy sources is carried out.