Яндекс.Метрика

Issue № 3, March 2018, article № 10

Building effective management systems for the development of agriculture in Russia in the digital economy

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.

Issue № 3, March 2018, article № 12

Status and trends in staffing of agricultural organizations

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.

Calculation of the fair value of biological assets in accordance with international financial reporting standards

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.