Pub Date : 2023-12-30DOI: 10.12737/2073-0462-2023-96-101
I. Balynin
The development of the pension system of the Russian Federation is ensured through the implementation of the Strategy adopted for the period until 2030. At the same time, industry characteristics and specifics of individual types of economic activity are not reflected. As part of the implementation of programs for import substitution and ensuring food security, it is extremely important to ensure a decent level of social protection for citizens employed in agriculture. It was revealed that agricultural workers can apply for insurance pensions in the amount of 12,483.98 rubles to 37,216.17 rubles (depending on the insurance period, the category affecting the salary, and the right to a 25% increase in the fixed payment). Currently, the minimum target value limit (2.5) is crossed only by managers of agricultural organizations with at least 30 years of experience. Moreover, in the study period, a reduction in this ratio was revealed from 2.60 to 2.54 (with 30 years of experience) and from 2.94 to 2.86 (with 35 years of experience). In order to solve the identified problems, the author proposes to supplement the Strategy for the Development of the Pension System until 2030 with provisions on the need to bring the average pension to 2.5-3 subsistence minimums, not only for the economy as a whole, but also for certain types of economic activity. It seems possible to reduce the existing gap by establishing a double fixed payment for all agricultural workers, regardless of place of residence. In order to fairly determine the amount of insurance pensions for citizens with a short period of insurance experience, it seems possible to pay an additional fixed payment in proportion to the ratio of the actual insurance experience and 30 years (currently enshrined in law for receiving a 25% premium to the fixed payment).
{"title":"CONSIDERATION OF INDUSTRY FEATURES WHEN IMPLEMENTING THE DEVELOPMENT STRATEGY OF THE PENSION SYSTEM OF THE RUSSIAN FEDERATION (BY THE EXAMPLE OF AGRICULTURE)","authors":"I. Balynin","doi":"10.12737/2073-0462-2023-96-101","DOIUrl":"https://doi.org/10.12737/2073-0462-2023-96-101","url":null,"abstract":"The development of the pension system of the Russian Federation is ensured through the implementation of the Strategy adopted for the period until 2030. At the same time, industry characteristics and specifics of individual types of economic activity are not reflected. As part of the implementation of programs for import substitution and ensuring food security, it is extremely important to ensure a decent level of social protection for citizens employed in agriculture. It was revealed that agricultural workers can apply for insurance pensions in the amount of 12,483.98 rubles to 37,216.17 rubles (depending on the insurance period, the category affecting the salary, and the right to a 25% increase in the fixed payment). Currently, the minimum target value limit (2.5) is crossed only by managers of agricultural organizations with at least 30 years of experience. Moreover, in the study period, a reduction in this ratio was revealed from 2.60 to 2.54 (with 30 years of experience) and from 2.94 to 2.86 (with 35 years of experience). In order to solve the identified problems, the author proposes to supplement the Strategy for the Development of the Pension System until 2030 with provisions on the need to bring the average pension to 2.5-3 subsistence minimums, not only for the economy as a whole, but also for certain types of economic activity. It seems possible to reduce the existing gap by establishing a double fixed payment for all agricultural workers, regardless of place of residence. In order to fairly determine the amount of insurance pensions for citizens with a short period of insurance experience, it seems possible to pay an additional fixed payment in proportion to the ratio of the actual insurance experience and 30 years (currently enshrined in law for receiving a 25% premium to the fixed payment).","PeriodicalId":23526,"journal":{"name":"Vestnik of Kazan State Agrarian University","volume":" 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139139344","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-30DOI: 10.12737/2073-0462-2023-136-142
Meri Dzhikiya
The efficient use of resources in the agricultural economy and a significant increase in agricultural production volumes have ensured a more sustainable development of all activities of agricultural organizations. Therefore, there is an objective need for the formation of integrated reporting in these organizations for the purpose of presenting to users reliable and complete not only financial information, but also non-financial information, which in integration represents a holistic picture of the combination, relationship, interdependence between factors affecting the organization’s ability to create value in the form of funds and items of labor, current costs and capital investments. The main source of financing for value creation for the reporting period and for the long term is financial capital, which changes over time, that is, increases, decreases or transforms into various types of capital: reproductive and intellectual capital; human capital; social capital; natural-ecological capital. In this regard, the objective formation and disclosure of information about all changes in capital associated with the creation of value in agricultural organizations becomes an urgent task. The generation and disclosure of such information is currently quite difficult in agricultural organizations due to the lack of an appropriate information base. The proposed digital economic information system, including subsystems for accounting, analysis, planning and verification of information, makes it possible to fundamentally change the formation of integrated reporting indicators in the direction of increasing the degree of their reliability, comparability, objectivity, reliability and usefulness for users to make scientifically based economic decisions. The study substantiates the methodology for maintaining off-balance sheet accounting of the presence and movement of capital in dual-use accounts, in which transactions are recorded using the double entry method and the simple entry method. All changes in capital in these accounts are reflected and taken into account when forming the economic, social and environmental infrastructure of the organization, as well as when disposing of (writing off) various types of funds from these areas of activity. In addition, the information from these accounts allows, in integrated reporting, to draw up a special form of balance of resources and capital, used to assess the efficiency of resource use in the economic, social and environmental spheres of the organization’s activities.
{"title":"OFF-BALANCE SHEET ACCOUNTING FOR CHANGES (TRANSFORMATIONS) OF CAPITAL IN VALUE CREATION PROCESSES","authors":"Meri Dzhikiya","doi":"10.12737/2073-0462-2023-136-142","DOIUrl":"https://doi.org/10.12737/2073-0462-2023-136-142","url":null,"abstract":"The efficient use of resources in the agricultural economy and a significant increase in agricultural production volumes have ensured a more sustainable development of all activities of agricultural organizations. Therefore, there is an objective need for the formation of integrated reporting in these organizations for the purpose of presenting to users reliable and complete not only financial information, but also non-financial information, which in integration represents a holistic picture of the combination, relationship, interdependence between factors affecting the organization’s ability to create value in the form of funds and items of labor, current costs and capital investments. The main source of financing for value creation for the reporting period and for the long term is financial capital, which changes over time, that is, increases, decreases or transforms into various types of capital: reproductive and intellectual capital; human capital; social capital; natural-ecological capital. In this regard, the objective formation and disclosure of information about all changes in capital associated with the creation of value in agricultural organizations becomes an urgent task. The generation and disclosure of such information is currently quite difficult in agricultural organizations due to the lack of an appropriate information base. The proposed digital economic information system, including subsystems for accounting, analysis, planning and verification of information, makes it possible to fundamentally change the formation of integrated reporting indicators in the direction of increasing the degree of their reliability, comparability, objectivity, reliability and usefulness for users to make scientifically based economic decisions. The study substantiates the methodology for maintaining off-balance sheet accounting of the presence and movement of capital in dual-use accounts, in which transactions are recorded using the double entry method and the simple entry method. All changes in capital in these accounts are reflected and taken into account when forming the economic, social and environmental infrastructure of the organization, as well as when disposing of (writing off) various types of funds from these areas of activity. In addition, the information from these accounts allows, in integrated reporting, to draw up a special form of balance of resources and capital, used to assess the efficiency of resource use in the economic, social and environmental spheres of the organization’s activities.","PeriodicalId":23526,"journal":{"name":"Vestnik of Kazan State Agrarian University","volume":" 37","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139141441","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-30DOI: 10.12737/2073-0462-2023-143-151
Angelina F. Dyatlova, Andrey Minakov, G. Klychova
In modern conditions of growing globalization, the interdependence of the national economies of different countries of the world is deepening, simultaneously with the specialization of each country in certain industries and products. However, the global interdependence of economies leads to a situation where changes in operating conditions in the foreign market of one country lead to significant economic problems in other partner countries. We can talk about the policy of protectionism and international sanctions. Analyzing the dynamics of imports in the context of the main importing countries, it was found that in 2021 there was a significant decrease in imports of goods from “unfriendly” countries, while imports from China increased by 47% and currently account for almost one-quarter of all imports. At the same time, it was noted that there is import dependence on imported machinery, equipment and vehicles; this group accounts for more than 48% of imports. The same can be said about the products of the chemical industry (rubber for the most part) and food products. Although in the last group a slight decrease in dependence can be noted. There is a decrease in dependence on imports for the group of consumer goods, while at the same time there is a high dependence for the group of intermediate goods, such as semi-finished products, components for production, etc. In recent years, there has been a steady increase in the production and substitution of imported goods in agriculture, in particular in livestock farming. The main directions for developing an export-oriented import substitution policy include: implementing an effective trade policy, investing in research and development, infrastructure development, developing a qualified workforce, market diversification, export lending, and introducing environmentally sustainable practices.
{"title":"IMPORT SUBSTITUTION UNDER SANCTIONS OF UNFRIENDLY COUNTRIES AS A FACTOR OF INCREASING ECONOMIC SECURITY OF THE STATE","authors":"Angelina F. Dyatlova, Andrey Minakov, G. Klychova","doi":"10.12737/2073-0462-2023-143-151","DOIUrl":"https://doi.org/10.12737/2073-0462-2023-143-151","url":null,"abstract":"In modern conditions of growing globalization, the interdependence of the national economies of different countries of the world is deepening, simultaneously with the specialization of each country in certain industries and products. However, the global interdependence of economies leads to a situation where changes in operating conditions in the foreign market of one country lead to significant economic problems in other partner countries. We can talk about the policy of protectionism and international sanctions. Analyzing the dynamics of imports in the context of the main importing countries, it was found that in 2021 there was a significant decrease in imports of goods from “unfriendly” countries, while imports from China increased by 47% and currently account for almost one-quarter of all imports. At the same time, it was noted that there is import dependence on imported machinery, equipment and vehicles; this group accounts for more than 48% of imports. The same can be said about the products of the chemical industry (rubber for the most part) and food products. Although in the last group a slight decrease in dependence can be noted. There is a decrease in dependence on imports for the group of consumer goods, while at the same time there is a high dependence for the group of intermediate goods, such as semi-finished products, components for production, etc. In recent years, there has been a steady increase in the production and substitution of imported goods in agriculture, in particular in livestock farming. The main directions for developing an export-oriented import substitution policy include: implementing an effective trade policy, investing in research and development, infrastructure development, developing a qualified workforce, market diversification, export lending, and introducing environmentally sustainable practices.","PeriodicalId":23526,"journal":{"name":"Vestnik of Kazan State Agrarian University","volume":" 46","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139139768","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-30DOI: 10.12737/2073-0462-2023-170-177
D. Khafizov, A. Valiev, F. Mukhametgaliev, M. Khismatullin, Ayaz Mingazov
The formation of the agro-industrial complex and ensuring the country’s food security in the current geopolitical conditions is possible only on the basis of strengthening and developing its material and technical base, which over the years of institutional reforms has largely become dependent on imported equipment and technologies. The withdrawal from the Russian market of suppliers of imported agricultural machinery from unfriendly countries, as a result of sanctions imposed by Western countries, provoked an increase in prices for it, which led to a reduction in the provision of basic types of agricultural machinery to agricultural producers. Thus, in 2021, the provision of agricultural organizations in the country with tractors was 3.5 times lower, and with grain harvesters 3.2 times lower than the average for 1980-1990, which indicates a steady downward trend in the provision of agricultural producers with material and technical resources. Domestic machine builders and manufacturers of agricultural machinery are not yet able to ensure the production and supply to the agricultural sector of the required number of high-performance, energy-rich and inexpensive agricultural machines and mechanisms. The current state of the material and technical base of the agro-industrial complex requires its significant strengthening, which is impossible without adjusting the existing agricultural policy of the state in the direction of allocating significant additional budgetary funds for the development of the material and technical base of the agro-industrial complex, restoring soil fertility, domestic agricultural engineering, improving selection and seed production , eliminating the disparity in prices for agricultural and industrial goods, ensuring the technological and technical independence of the Russian agro-industrial complex from other countries. It is also necessary to improve the work of regional authorities to strengthen the material and technical base of agricultural units in their regions, to create effective mechanisms for public-private partnerships to improve the efficiency of agricultural producers.
{"title":"DEVELOPMENT OF THE MATERIAL AND TECHNICAL BASE OF AGRO-INDUSTRIAL COMPLEX IN THE CONTEXT OF FOREIGN ECONOMIC SANCTIONS","authors":"D. Khafizov, A. Valiev, F. Mukhametgaliev, M. Khismatullin, Ayaz Mingazov","doi":"10.12737/2073-0462-2023-170-177","DOIUrl":"https://doi.org/10.12737/2073-0462-2023-170-177","url":null,"abstract":"The formation of the agro-industrial complex and ensuring the country’s food security in the current geopolitical conditions is possible only on the basis of strengthening and developing its material and technical base, which over the years of institutional reforms has largely become dependent on imported equipment and technologies. The withdrawal from the Russian market of suppliers of imported agricultural machinery from unfriendly countries, as a result of sanctions imposed by Western countries, provoked an increase in prices for it, which led to a reduction in the provision of basic types of agricultural machinery to agricultural producers. Thus, in 2021, the provision of agricultural organizations in the country with tractors was 3.5 times lower, and with grain harvesters 3.2 times lower than the average for 1980-1990, which indicates a steady downward trend in the provision of agricultural producers with material and technical resources. Domestic machine builders and manufacturers of agricultural machinery are not yet able to ensure the production and supply to the agricultural sector of the required number of high-performance, energy-rich and inexpensive agricultural machines and mechanisms. The current state of the material and technical base of the agro-industrial complex requires its significant strengthening, which is impossible without adjusting the existing agricultural policy of the state in the direction of allocating significant additional budgetary funds for the development of the material and technical base of the agro-industrial complex, restoring soil fertility, domestic agricultural engineering, improving selection and seed production , eliminating the disparity in prices for agricultural and industrial goods, ensuring the technological and technical independence of the Russian agro-industrial complex from other countries. It is also necessary to improve the work of regional authorities to strengthen the material and technical base of agricultural units in their regions, to create effective mechanisms for public-private partnerships to improve the efficiency of agricultural producers.","PeriodicalId":23526,"journal":{"name":"Vestnik of Kazan State Agrarian University","volume":" 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139140268","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-30DOI: 10.12737/2073-0462-2023-89-95
Elena Yudina, Nikolay Rinas, Sergey Papusha, Aleksey Palapin
The research was carried out with the aim of improving the technology of harvesting cereal crops for the production of competitive products. The work was carried out in 2018-2022 in Krasnodar region. We optimized the parameters of multifunctional units and tested them in relation to harvesting conditions in Kuban. Comparison of machines, complexes, technologies and systems was carried out using a comprehensive assessment method using the Harrington function. The proposed technology with multifunctional units, compared to the basic one, allows reducing labor costs by 1.25 times, operating costs and metal consumption by 1.2 times, and increasing labor productivity by almost 2 times. When analyzing the dependence of the cost of grain yield losses on the duration of harvesting, direct biological yield losses and indirect losses associated with injury to grain by the working parts of harvesting machines were taken into account. A multifunctional unit is proposed, designed for harvesting grain crops with simultaneous pressing of straw. It is based on the use of the serial power unit “Polesie” UES-2-280A, the mounted grain harvester KZR-10 and the straw baler PRP-1.6. A production test has proven the advantage of a rotary threshing apparatus compared to a classic one. The use of combine harvesters with rotary threshing and separating devices reduces grain crushing, compared to threshing machines, by 10 times, microdamage to grain - by 6...8%. Using the three-factor experiment planning method, the optimal duration for harvesting grain crops using the proposed technology with a multifunctional unit was established, which, with a grain yield of 6.8 t/ha, is 5 working days, the working width of the combine header is 5.4 m. Using the proposed unit with one of the trailed machines (straw baler, direct seed seeder, discor or other tillage machine) is quite effective.
{"title":"GRAIN HARVESTING TECHNOLOGIES WITH ENERGY AND RESOURCE SAVING MULTIFUNCTIONAL UNITS","authors":"Elena Yudina, Nikolay Rinas, Sergey Papusha, Aleksey Palapin","doi":"10.12737/2073-0462-2023-89-95","DOIUrl":"https://doi.org/10.12737/2073-0462-2023-89-95","url":null,"abstract":"The research was carried out with the aim of improving the technology of harvesting cereal crops for the production of competitive products. The work was carried out in 2018-2022 in Krasnodar region. We optimized the parameters of multifunctional units and tested them in relation to harvesting conditions in Kuban. Comparison of machines, complexes, technologies and systems was carried out using a comprehensive assessment method using the Harrington function. The proposed technology with multifunctional units, compared to the basic one, allows reducing labor costs by 1.25 times, operating costs and metal consumption by 1.2 times, and increasing labor productivity by almost 2 times. When analyzing the dependence of the cost of grain yield losses on the duration of harvesting, direct biological yield losses and indirect losses associated with injury to grain by the working parts of harvesting machines were taken into account. A multifunctional unit is proposed, designed for harvesting grain crops with simultaneous pressing of straw. It is based on the use of the serial power unit “Polesie” UES-2-280A, the mounted grain harvester KZR-10 and the straw baler PRP-1.6. A production test has proven the advantage of a rotary threshing apparatus compared to a classic one. The use of combine harvesters with rotary threshing and separating devices reduces grain crushing, compared to threshing machines, by 10 times, microdamage to grain - by 6...8%. Using the three-factor experiment planning method, the optimal duration for harvesting grain crops using the proposed technology with a multifunctional unit was established, which, with a grain yield of 6.8 t/ha, is 5 working days, the working width of the combine header is 5.4 m. Using the proposed unit with one of the trailed machines (straw baler, direct seed seeder, discor or other tillage machine) is quite effective.","PeriodicalId":23526,"journal":{"name":"Vestnik of Kazan State Agrarian University","volume":" 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139138439","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-30DOI: 10.12737/2073-0462-2023-158-162
Elena Ogorodnikova, L.I. Rakhmatullina, Nataliya Andreeva, I. Safiullin
Overcoming and reducing the influence of negative natural, climatic, geopolitical, and economic factors on the development of Russian agriculture is the main condition for ensuring its food security. In recent years, the development of agricultural insurance has become an important tool for stabilizing the work of agricultural producers. During 2016-2018 the number of insured agricultural producers and the size of sown areas decreased, and since 2019 there has been an increase in indicators: if in 2018 the share of insured sown areas in Russia as a whole was only 1.7%, then in 2022 - 8.6%. In 2016 small forms of farming accounted for only about 15% of the total number of insured agricultural producers to whom subsidies were provided, and in 2022 - already more than 37%. With the increase in the number of insurances and the areas of insured areas, the insured amounts and the amounts accrued also increased significantly insurance premium, including those paid. A positive trend is also the ratio of the paid and accrued insurance premium, which in 2016 was 0.904, then in 2022 – 0.994. Rural producers mainly insure crops of grain and oilseeds, the share of which in the structure of insured areas is 79.3 and 14.9%, respectively. At the same time, the issues of crop insurance are unevenly developed across territorial units of the country: in 2021-2022, the largest amounts of insured areas are in the Southern, Central and Volga Federal Districts, the smallest in the North-Western and Ural Federal Districts. Agricultural insurance indicators are to a certain extent influenced by climatic conditions, in particular, due to unfavorable weather conditions, the largest number of crop insurers in 2021 were in Volga region.
{"title":"ASSESSMENT OF CROPS INSURANCE DEVELOPMENT IN RUSSIA","authors":"Elena Ogorodnikova, L.I. Rakhmatullina, Nataliya Andreeva, I. Safiullin","doi":"10.12737/2073-0462-2023-158-162","DOIUrl":"https://doi.org/10.12737/2073-0462-2023-158-162","url":null,"abstract":"Overcoming and reducing the influence of negative natural, climatic, geopolitical, and economic factors on the development of Russian agriculture is the main condition for ensuring its food security. In recent years, the development of agricultural insurance has become an important tool for stabilizing the work of agricultural producers. During 2016-2018 the number of insured agricultural producers and the size of sown areas decreased, and since 2019 there has been an increase in indicators: if in 2018 the share of insured sown areas in Russia as a whole was only 1.7%, then in 2022 - 8.6%. In 2016 small forms of farming accounted for only about 15% of the total number of insured agricultural producers to whom subsidies were provided, and in 2022 - already more than 37%. With the increase in the number of insurances and the areas of insured areas, the insured amounts and the amounts accrued also increased significantly insurance premium, including those paid. A positive trend is also the ratio of the paid and accrued insurance premium, which in 2016 was 0.904, then in 2022 – 0.994. Rural producers mainly insure crops of grain and oilseeds, the share of which in the structure of insured areas is 79.3 and 14.9%, respectively. At the same time, the issues of crop insurance are unevenly developed across territorial units of the country: in 2021-2022, the largest amounts of insured areas are in the Southern, Central and Volga Federal Districts, the smallest in the North-Western and Ural Federal Districts. Agricultural insurance indicators are to a certain extent influenced by climatic conditions, in particular, due to unfavorable weather conditions, the largest number of crop insurers in 2021 were in Volga region.","PeriodicalId":23526,"journal":{"name":"Vestnik of Kazan State Agrarian University","volume":" 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139140416","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-30DOI: 10.12737/2073-0462-2023-119-125
M. Gazetdinov, Railya Ibragimova
In the current state programs “Development of agriculture and regulation of agricultural products, raw materials and food markets”, both in the Russian Federation and in the Republic of Tatarstan, increasing the financial stability of agricultural producers is identified as one of the priority goals. The achievement of this goal is ensured by the economic efficiency of production, in particular, the proper level of profitability of products sold. In turn, this indicator functionally depends on the design and implementation of its preventive cost. The concept of “preventive cost” is exclusively the invention of the author of this work, arising from the internationally recognized theory of production cost management “Target costing”, according to which a commodity producer designs the quantitative value of the cost of production based on the prevailing market prices for it in order to obtain the expected profit. As a result of the conducted research, it was found that there is a linear correlation between the productivity of cows and the cost of milk, as well as between the latter and the current liquidity ratio of agricultural organizations. For agricultural organizations of the Republic of Tatarstan, which in 2022 produced 1372 thousand tons of milk and spent about 34 billion rubles on it, with an average cost of 1 kg of milk sold of 2566 rubles, the issue of working with the preventive cost of these products is very relevant. Since the average selling price was 3372 rubles, and the profitability was 31.4%. At the same time, in the surveyed twenty districts selected for various agricultural zones of the Republic of Tatarstan, 30% of agricultural organizations have an average milk profitability of 45.8%. In order to achieve the specified profitability at least at the first stage, the preventive cost of milk should be within 2313.2 rubles.
{"title":"PREVENTIVE COST OF MILK IS A THEORETICAL AND PRACTICAL GUIDELINE FOR IMPROVING THE FINANCIAL STABILITY OF AGRICULTURAL ORGANIZATIONS IN THE REPUBLIC OF TATARSTAN","authors":"M. Gazetdinov, Railya Ibragimova","doi":"10.12737/2073-0462-2023-119-125","DOIUrl":"https://doi.org/10.12737/2073-0462-2023-119-125","url":null,"abstract":"In the current state programs “Development of agriculture and regulation of agricultural products, raw materials and food markets”, both in the Russian Federation and in the Republic of Tatarstan, increasing the financial stability of agricultural producers is identified as one of the priority goals. The achievement of this goal is ensured by the economic efficiency of production, in particular, the proper level of profitability of products sold. In turn, this indicator functionally depends on the design and implementation of its preventive cost. The concept of “preventive cost” is exclusively the invention of the author of this work, arising from the internationally recognized theory of production cost management “Target costing”, according to which a commodity producer designs the quantitative value of the cost of production based on the prevailing market prices for it in order to obtain the expected profit. As a result of the conducted research, it was found that there is a linear correlation between the productivity of cows and the cost of milk, as well as between the latter and the current liquidity ratio of agricultural organizations. For agricultural organizations of the Republic of Tatarstan, which in 2022 produced 1372 thousand tons of milk and spent about 34 billion rubles on it, with an average cost of 1 kg of milk sold of 2566 rubles, the issue of working with the preventive cost of these products is very relevant. Since the average selling price was 3372 rubles, and the profitability was 31.4%. At the same time, in the surveyed twenty districts selected for various agricultural zones of the Republic of Tatarstan, 30% of agricultural organizations have an average milk profitability of 45.8%. In order to achieve the specified profitability at least at the first stage, the preventive cost of milk should be within 2313.2 rubles.","PeriodicalId":23526,"journal":{"name":"Vestnik of Kazan State Agrarian University","volume":" 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139137753","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-30DOI: 10.12737/2073-0462-2023-110-118
Olga Borovskikh, Alsu Evstaf'eva
Rural territories are a strategic resource of the Russian Federation. Their development is significantly influenced by the level and quality of life of the rural population. The low quality of life of the rural population, limited employment opportunities, low income levels, as well as poorly developed infrastructure lead to an outflow of labor to cities and the disappearance of entire settlements. Activating housing construction in rural areas will ensure their sustainable development. Government support measures in the field of rural development have an impact on improving the living conditions of the rural population. Preferential rural mortgages are the main mechanism stimulating supply and demand in the rural housing construction market. At the end of 2022 Volga Federal District took a leading position in the demand for preferential rural mortgages. The study was conducted to identify the most attractive and promising federal districts for the development of rural housing construction in the Russian Federation. The Southern, North Caucasian, Volga and Central regions are characterized by unique opportunities that make it possible, through the development of housing construction, to indirectly develop agriculture as a whole. Less attractive for the development of rural housing construction are the Northwestern, Ural, Siberian and Far Eastern federal districts. The results of the authors' research will be useful to various authorities to improve methods for stimulating housing construction in rural areas.
{"title":"HOUSING CONSTRUCTION AS A DRIVER FOR THE DEVELOPMENT OF RURAL TERRITORIES IN THE RUSSIAN FEDERATION","authors":"Olga Borovskikh, Alsu Evstaf'eva","doi":"10.12737/2073-0462-2023-110-118","DOIUrl":"https://doi.org/10.12737/2073-0462-2023-110-118","url":null,"abstract":"Rural territories are a strategic resource of the Russian Federation. Their development is significantly influenced by the level and quality of life of the rural population. The low quality of life of the rural population, limited employment opportunities, low income levels, as well as poorly developed infrastructure lead to an outflow of labor to cities and the disappearance of entire settlements. Activating housing construction in rural areas will ensure their sustainable development. Government support measures in the field of rural development have an impact on improving the living conditions of the rural population. Preferential rural mortgages are the main mechanism stimulating supply and demand in the rural housing construction market. At the end of 2022 Volga Federal District took a leading position in the demand for preferential rural mortgages. The study was conducted to identify the most attractive and promising federal districts for the development of rural housing construction in the Russian Federation. The Southern, North Caucasian, Volga and Central regions are characterized by unique opportunities that make it possible, through the development of housing construction, to indirectly develop agriculture as a whole. Less attractive for the development of rural housing construction are the Northwestern, Ural, Siberian and Far Eastern federal districts. The results of the authors' research will be useful to various authorities to improve methods for stimulating housing construction in rural areas.","PeriodicalId":23526,"journal":{"name":"Vestnik of Kazan State Agrarian University","volume":" 38","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139138974","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-30DOI: 10.12737/2073-0462-2023-24-29
P. Kuryntseva, Gulnaz Galieva, P. Galitskaya, Nadezhda Stepanova, S. Selivanovskaya
The negative consequences of global climate change are widely known, in particular leading to a decrease in soil fertility and a decrease in the efficiency of crop production. In connection with the above, approaches to greening agriculture are constantly being developed, which should lead to improved soil quality, preservation and increase in the amount of nutrients in it, as well as a reduction in greenhouse gas emissions. One of these approaches may be the use of peas as ground cover plants to reduce CO2 emissions from bulk soil, due to the fixation of C in phytomass, which will later be plowed into the soil. To evaluate the effectiveness of this approach, a vegetation experiment was conducted in a greenhouse under different temperature conditions (20°C, 25°C, 30°C) with soil on which pea plants (Pisumsativum) were grown and soil without plants (imitation of open arable land) . In the dynamics of the experiment, indicators characterizing the process of carbon accumulation in phytomass were assessed, namely the rate of increase in plant phytomass and chlorophyll content in leaves, as well as the process characterizing CO2 emission from the soil - an increase in the intensity of soil basal respiratory activity under peas over that of bulk soil. Next, the carbon balance was calculated for each temperature regime. It was shown that with an increase in temperature from 20°C to 30°C, there is a decrease in C fixation in plant phytomass and a decrease in CO2 emission due to the respiratory activity of the soil microbial community. The maximum fixation of C when growing peas (Pisumsativum) was established for a temperature regime of 20°C and amounted to 585 kg C/ha.
{"title":"INFLUENCE OF TEMPERATURE CONDITIONS ON THE EFFICIENCY OF CO2 CAPTURE FROM ATMOSPHERE AND ITS FIXATION IN THE BIOMASS OF PEAS(Pisumsativum)","authors":"P. Kuryntseva, Gulnaz Galieva, P. Galitskaya, Nadezhda Stepanova, S. Selivanovskaya","doi":"10.12737/2073-0462-2023-24-29","DOIUrl":"https://doi.org/10.12737/2073-0462-2023-24-29","url":null,"abstract":"The negative consequences of global climate change are widely known, in particular leading to a decrease in soil fertility and a decrease in the efficiency of crop production. In connection with the above, approaches to greening agriculture are constantly being developed, which should lead to improved soil quality, preservation and increase in the amount of nutrients in it, as well as a reduction in greenhouse gas emissions. One of these approaches may be the use of peas as ground cover plants to reduce CO2 emissions from bulk soil, due to the fixation of C in phytomass, which will later be plowed into the soil. To evaluate the effectiveness of this approach, a vegetation experiment was conducted in a greenhouse under different temperature conditions (20°C, 25°C, 30°C) with soil on which pea plants (Pisumsativum) were grown and soil without plants (imitation of open arable land) . In the dynamics of the experiment, indicators characterizing the process of carbon accumulation in phytomass were assessed, namely the rate of increase in plant phytomass and chlorophyll content in leaves, as well as the process characterizing CO2 emission from the soil - an increase in the intensity of soil basal respiratory activity under peas over that of bulk soil. Next, the carbon balance was calculated for each temperature regime. It was shown that with an increase in temperature from 20°C to 30°C, there is a decrease in C fixation in plant phytomass and a decrease in CO2 emission due to the respiratory activity of the soil microbial community. The maximum fixation of C when growing peas (Pisumsativum) was established for a temperature regime of 20°C and amounted to 585 kg C/ha.","PeriodicalId":23526,"journal":{"name":"Vestnik of Kazan State Agrarian University","volume":" 35","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139138977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-30DOI: 10.12737/2073-0462-2023-102-109
Vladimir Barilyenko, Vera Plotnikova, Pavel Strubalin
State grant support for small businesses in the agro-industrial complex is an important form of stimulating and financing innovative activity. The research is based on a stakeholder approach to business change management and specific innovative projects in the interests of the state and the business entities themselves with the help of the Foundation for Assistance to Small Innovative Enterprises (FASIE) in scientific and technical spheres. The analysis conducted showed that out of the total financing volume for all “Start” and “Commercialization” programs, 9.29% of grant support was allocated to projects in the agro-industrial complex in 2021, and only 8.81% in 2022. The largest share of funding goes to the “Commercialization” program (74.22% in 2021 and 64.65% in 2022), which aims to support innovative projects of existing agricultural organizations, involving the creation, expansion, and modernization of production necessary for serial release. This does not fully satisfy the needs for supporting startups and young developing organizations. At the same time, the structure of satisfied applications reflects the requests of their authors – the largest share of allocated financing is for the “Biotechnology” direction (55.38% in 2021 and 42.58% in 2022), followed by “New instruments and intelligent production technologies” (29.58% in 2021 and 31.28% in 2022). However, the analysis of the requirements of state policy in the field of digitalization of the economy and changes in the needs of economic entities shows the inevitability of a gradual reorientation of their projects towards “Digital Technologies” and “Artificial Intelligence”. Geographically, the largest volume of allocated funds is for the Central and Volga Federal Districts (36.47% and 25.2% respectively), which does not sufficiently satisfy the needs of businesses in other regions of the country. A proposal is justified to satisfy the information needs of various groups of stakeholders in the innovative development of the agro-industrial complex (including government bodies) by disclosing information on the actual implementation and effectiveness of funded projects by supported organizations and on the Fund's website.
{"title":"ANALYSIS OF STAKEHOLDER REQUIREMENTS IN THE FORMATION OF GRANT SUPPORT FOR THE AGRICULTURAL SECTOR","authors":"Vladimir Barilyenko, Vera Plotnikova, Pavel Strubalin","doi":"10.12737/2073-0462-2023-102-109","DOIUrl":"https://doi.org/10.12737/2073-0462-2023-102-109","url":null,"abstract":"State grant support for small businesses in the agro-industrial complex is an important form of stimulating and financing innovative activity. The research is based on a stakeholder approach to business change management and specific innovative projects in the interests of the state and the business entities themselves with the help of the Foundation for Assistance to Small Innovative Enterprises (FASIE) in scientific and technical spheres. The analysis conducted showed that out of the total financing volume for all “Start” and “Commercialization” programs, 9.29% of grant support was allocated to projects in the agro-industrial complex in 2021, and only 8.81% in 2022. The largest share of funding goes to the “Commercialization” program (74.22% in 2021 and 64.65% in 2022), which aims to support innovative projects of existing agricultural organizations, involving the creation, expansion, and modernization of production necessary for serial release. This does not fully satisfy the needs for supporting startups and young developing organizations. At the same time, the structure of satisfied applications reflects the requests of their authors – the largest share of allocated financing is for the “Biotechnology” direction (55.38% in 2021 and 42.58% in 2022), followed by “New instruments and intelligent production technologies” (29.58% in 2021 and 31.28% in 2022). However, the analysis of the requirements of state policy in the field of digitalization of the economy and changes in the needs of economic entities shows the inevitability of a gradual reorientation of their projects towards “Digital Technologies” and “Artificial Intelligence”. Geographically, the largest volume of allocated funds is for the Central and Volga Federal Districts (36.47% and 25.2% respectively), which does not sufficiently satisfy the needs of businesses in other regions of the country. A proposal is justified to satisfy the information needs of various groups of stakeholders in the innovative development of the agro-industrial complex (including government bodies) by disclosing information on the actual implementation and effectiveness of funded projects by supported organizations and on the Fund's website.","PeriodicalId":23526,"journal":{"name":"Vestnik of Kazan State Agrarian University","volume":" 43","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139141615","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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