Яндекс.Метрика

Issue № 2, February 2025, article № 12

INTEGRATION OF EDUCATIONAL MODULAR FARMS IN THE AGRO-INDUSTRIAL COMPLEX OF THE REGION

The article is devoted to the study of the urgent problem of integrating educational and scientific activities into the production process and the economy of regions, including the development of small innovative enterprises. The research topic corresponds to the current state agenda for the development of the country's technological leadership and the implementation of the federal project "Personnel in agriculture". The assessment of the state of the Russian land fund, the agro–industrial complex of the analyzed region - the Krasnoyarsk Territory, and innovation activities in the agricultural sector is given. The main problems in the interaction of educational, industrial and market processes are identified. The necessity of integrating the educational process into production and market processes based on the creation of educational modular farms is substantiated. Their creation can have an impact on the sustainable development of agriculture and rural infrastructure in the region. Their functioning will create a qualitatively new level of specialists for work in the fields of agriculture, as well as create a new approach to the management of small innovative enterprises established at universities. In the course of the research, the following results were achieved: the author's interpretation of the concept of "educational modular farm" was proposed, its features were identified and a general scheme of work was developed, prospects for the creation and development of educational modular farms on the basis of a specialized university in the region were outlined, based on an assessment of the resource potential of the educational institution.

Issue № 2, February 2025, article № 13

ANALYSIS OF FACTORS DETERMINING FINANCIAL RESULTS OF AGRICULTURAL ORGANIZATIONS

As the environment of business operations changes business efficiency after 2022 financial and economic activity, including that of agricultural organizations, becomes a source of formation of economic sovereignty. The revealed tendencies of reduction of profitability of assets of agricultural organizations after the introduction of sanctions against the Russian Federation caused the reduction of financial the reduction of net profit of these companies. This paper identifies the key factors determining the value of financial result of agricultural corporations. The purpose of this paper is to identify and analyze factors affecting the formation of the financial result of agricultural organizations and the development of directions to improve the efficiency of their activities. The industry plays a key role in the formation of food security of the of our country and ensuring contractual obligations with foreign partners. В deterministic factor analysis of financial results of the largest in the country producer of sunflower. Special attention is paid to the main activity and the aggregate financial result – net profit. The quantitative influence of factors on profit is estimated and the possible reasons for their changes are determined. As a result of the analysis it was found out that the growth of the cost of sales is characteristic for the whole agricultural industry, and due to the acquisition of land and expansion of activities increased interest payable, which entailed a loss from other activities. Taking into account the company's operations, recommendations were proposed to improve its results.

Issue № 2, February 2025, article № 14

ANALYSIS OF THE SPECIFICS OF THE WORK OF AGRICULTURAL ORGANIZATIONS WITHIN THE FRAMEWORK OF THE SINGLE AGRICULTURAL TAX

In modern conditions of the economic component of the life of any state, the effectiveness of the development of the tax system is a fundamental point of development. The urgency of improving and modernizing the country's tax policy is due to a number of important economic factors. One of these key values for Russia is the sphere of agriculture. Namely, the importance of increasing the state budget due to tax revenues from the most important sectors of the economy, such as the oil and gas industry, agriculture, mechanical engineering, light industry, and so on. The article discusses the issues of forming the most optimal tax system for the sustainable and systematic development of the agricultural sector in Russia. This paper will cover such issues as the specifics of taxation of agricultural enterprises (small and large enterprises in the industry) and an important aspect of optimizing tax policy for the near future. It is the positive dynamics in these matters that will make it possible to improve most of the economically significant indicators of the country. Of course, the primary task of any agricultural enterprise is to choose the most optimal and adaptive tax system to ensure high profitability. A well-chosen development vector makes it possible to identify an effective economic policy of an agricultural enterprise at the initial stages. This paper analyzes the existing tax regimes that are successfully used by most Russian agricultural enterprises at the present stage. Of course, the key taxation regime in our country is the Unified Agricultural Tax (hereinafter referred to as the UAT). A brief description of the above tax will be given, and the historical background for the creation and operation of this tax will be considered. The specifics of the work and the specifics of the use of the UAT are considered in detail. In addition, the key requirements for the application of this regime by agricultural producers and the main positive aspects for the agricultural sector when choosing an UAT are analyzed. A detailed description of the main elements of the tax is being compiled. The prospects for the development of taxation in the agricultural sector for the near future are assessed, taking into account the specifics of changes in legislation and the specifics of the political situation in the country.

Issue № 2, February 2025, article № 16