Яндекс.Метрика

Issue № 3, March 2025, article № 9

METHODOLOGICAL APPROACH TO THE PROCESSING AND INTERPRETATION OF ANALYTICAL DATA FROM THE SYSTEM OF INDICATORS FOR THE IMPLEMENTATION OF THE FOOD SECURITY DOCTRINE

In today's world, where economic and social challenges are constantly changing, the issue of food security is becoming more urgent, and the analytical data obtained as a result of monitoring the indicator system require a deep and comprehensive interpretation. In practice, the use of analytical data faces a number of limitations, including issues of data availability and reliability, as well as the complexity of their aggregation and interpretation in the context of rapidly changing external and internal conditions. The purpose of this study is to interpret the analytical data of the system of indicators for assessing food security, published in the journal Economics, Labor, Management in Agriculture in No. 4 for 2024. Based on the previously published system of indicators, this work has processed primary analytical data and interpreted them in the context of sub-indexes: scientific and innovative activities of agricultural organizations; food independence; economic accessibility; physical accessibility; government support; investment activity; the state of the food market, purchasing power of the population, food quality; food consumption, food and the energy value of the diet. In the study, a comprehensive food security index was calculated, its characteristics were given, and a correlation analysis of integral indicators of food security assessment was made. The presented research does not pretend to be exhaustive, objective and systematic. In this regard, we ask the readers of this publication, if possible, to give their feedback on the submitted article.

Issue № 3, March 2025, article № 10

THE SPECIFICS OF STATE SUPPORT FOR AGRICULTURAL ENTERPRISES BY STIMULATING TAX INCENTIVES

The article analyzes the growth of agriculture in Russia in recent years. Such high growth rates have become one of the key factors in the development of the country's economy. This sector of the economy is showing steady growth due to government support, the introduction of modern technologies and increased exports of products. The main growth factors have been identified: 1. Government support. Government subsidy programs for farmers, infrastructure development in rural areas and measures to support producers have increased production and increased its profitability. Special attention is paid to the development of agro-industrial complexes and cooperation of small farms. 2. Import substitution. After the imposition of sanctions and the retaliatory food embargo in 2014, Russia stepped up efforts to develop its own agriculture. This has made it possible to reduce dependence on imported goods and strengthen the position of domestic producers. 3. Export potential. Russia has become one of the world's leading wheat exporters, ahead of countries such as the United States and Canada. Grain exports break records every year. Exports of meat products, sunflower oil, dairy products and fish are increasing. 4. Introduction of innovative technologies. Modern agro-technologies, including precision farming, the use of robots and automation of processes, can increase yields and reduce costs. 5. Increased investment. This article examines the inflow of investments, both from the state and from private business. It promotes the modernization of agricultural enterprises and the development of new areas such as organic farming. The actual problems of the agricultural sector development have been identified. Despite all of the above advantages, they exist. For example, uneven rural development: many regions are lagging behind in terms of technology and infrastructure. There is also a shortage of personnel: a shortage of specialists in the agricultural sector. And dependence on weather conditions and climatic changes.

Issue № 3, March 2025, article № 11

IDENTIFICATION OF THE FEATURES OF THE FORMATION OF ACCOUNTING, INDUSTRY AND OTHER REPORTING OF ENTERPRISES OF THE AGRO-INDUSTRIAL COMPLEX

Regular collection and analysis of reporting data on the activities of agro-industrial enterprises at the state level forms a direct and indirect characteristic of the food security of the Russia, identifies risks and threats, and causes a chain reaction to prevent and minimize them. An economic entity, carrying out economic activities in the agricultural sector, is obliged to provide a set of interrelated reliable information on the availability and dynamics of economic processes in various formats to government agencies and other interested users. Enterprises of the agro-industrial complex must submit accounting, tax, statistical, and industry-specific (including FGIS) reports, observing the requirements of comparability and consistency of analytical, synthetic, quantitative, and non-financial data in all forms presented. Therefore, the process of preparing standard and specialized reports for external presentation is a set of coordinated actions of responsible employees of an agricultural enterprise, presumably possessing the necessary competencies, responsibilities and professional judgment. Annual changes in the requirements for reporting procedures and forms have a significant impact on the accounting and control system of enterprises and require a careful review of the usual procedures and rules established by accounting policies and other internal regulatory documents. The interconnection of diverse quantitative and summary indicators, explanations, adjustments, compliance with logical relationships and control relationships, independent identification of distortions and control over the correctness of reports are important management tasks that are being solved today through the analytical and digital transformation of accounting processes of the enterprise, as well as through the qualitative development of the internal control environment.

Issue № 3, March 2025, article № 12

STUDY OF AGRICULTURAL ORGANIZATIONS STAKEHOLDERS IN THE CONTEXT OF THE HUMAN CAPITAL DEVELOPMENT AND MAINTENANCE

The state of the agricultural enterprise human capital plays an important role in terms of the effective realization of its potential and ensuring financial stability. The negative personnel trends observed in agricultural enterprises substantiate the importance of developing appropriate policies and measures for the human capital development and maintenance. In these circumstances, it seems appropriate to apply the stakeholder theory, which makes it possible to identify stakeholders in terms of the agricultural organization human capital that can influence its activities. The specific approaches to the classification of stakeholders, allowing them to be grouped according to various criteria are presented in the paper. These include belonging to an internal or external business environment; the level of involvement in the organization's activities; the type of interest in an organization in the context of assessing the state and sufficiency of measures for the human capital development and maintenance. As a result, target groups were formed, for which graphical models were presented that make it possible to analyze the impact and importance of these groups, as well as the impact of the agricultural enterprise itself on stakeholders. The matrix and the stakeholder map made it possible to clearly demonstrate the place of stakeholders in the business model of an agricultural organization, which is important from the point of managerial decision-making view.

Issue № 3, March 2025, article № 14

ASSESSMENT OF RESERVES OF AQUATIC BIOLOGICAL RESOURCES IN THE ARCTIC SEAS FOR THEIR INDUSTRIAL DEVELOPMENT AND PROCESSING

In recent years, the aquaculture products have been noticed outpacing industrial fishing products. The reason for this phenomenon lies in the growing world population that requires an increasing amount of produced and consumed food. Fish products and seafood, in particular, play vital role in providing animal protein for a healthy lifestyle. The Food and Agriculture Organization (FAO) forecasts that aquaculture production will increase to 201 million tons by 2030. Most of this increase will come from developing countries. Today, commercial aquaculture has become an essential part of the fishing industry in many countries, as it is a rapidly growing and promising economic activity. There are very good conditions and opportunities in Russia for the further development of this industry due to its abundance of lakes, rivers, and coastal waters. These factors make it an ideal location for growing fish and seafood products. At the initial stage of the aquaculture development, all required equipment was purchased abroad. This practice was justified before, but now the current high dependence on imports of the main components for commercial aquaculture causes numerous issues for Russian producers. These risks may turn into suspension of work of large companies that cultivate Atlantic salmon. With the right and systematic application of natural, technological, and scientific advantages, along with the necessary investment, Russia has a high potential to address these challenges in a timely manner.