Improving the efficiency and environmental friendliness of the use of material and production reserves by agricultural organizations

Issue № 9, 2020, article № 6, pages 49-61

Language: Russian

Original language title: ПОВЫШЕНИЕ ЭФФЕКТИВНОСТИ И ЭКОЛОГИЧНОСТИ ИСПОЛЬЗОВАНИЯ МАТЕРИАЛЬНО-ПРОИЗВОДСТВЕННЫХ ЗАПАСОВ СЕЛЬСКОХОЗЯЙСТВЕННЫМИ ОРГАНИЗАЦИЯМИ

Keywords: AGRICULTURAL ORGANIZATION, MATERIAL AND PRODUCTION RESERVES, ENVIRONMENTAL SAFETY, ENVIRONMENTAL INFORMATION (ACCOUNTING), COEFFICIENT OF ECOLOGICAL FRIENDLINESS OF RESERVES

Abstract: The aim of the study is to develop a methodology for assessing and monitoring the environmental friendliness of the agricultural enterprise's use of fertilizers and plant protection tools in order to improve environmental safety and ensure the sustainable development of land use. The main studies were carried out on the example of the agricultural organization of the Volgograd region. Environmental problems related to the uncontrolled use of various fertilizers and plant protection products (poisonous chemicals) in the agricultural industry were described. The agricultural organization has conducted an analysis of the efficiency of using the material and production reserves, which is a structural element of the system of ensuring the environmental safety of the enterprise. Specific factors affecting the optimization of the use of reserves in the agricultural organization (economic, political, social, cultural, raw materials, marketing, management, personnel, information, etc.) are identified and systematized; External and internal threats to environmental safety have been identified and identified. The information capabilities of analytical accounting of fertilizers and means of plant protection within the framework of environmental accounting have been expanded, which make it possible to increase the transparency and quality of information on the enterprise's activities in the field of environmental management, environmental protection and environmental safety. A coefficient of environmental friendliness of reserves showing the degree of "purity" of material and production reserves of agro-industrial complex organizations has been proposed, a report form has been developed on the results of analysis of environmental friendliness of material and production reserves and their use efficiency, which allows to obtain and control not only current, but also forecast values of these indicators. These measures are aimed at solving environmental problems, improving the safety and rational use of agricultural land, and increasing the strategic competitive property of the agricultural organization.

Authors: Glushchenko Aleksandra Vasilevna, Slozhenkina Marina Ivanovna, Kucherova Ekaterina Petrovna, Mosolova Daria Aleksandrovna