Business safety as a factor of continuous and sustainable development of the livestock industry

Issue № 9, 2023, article № 7, pages 61-69

Language: Russian

Original language title: БЕЗОПАСНОСТЬ ПРЕДПРИНИМАТЕЛЬСКОЙ ДЕЯТЕЛЬНОСТИ КАК ФАКТОР НЕПРЕРЫВНОГО И УСТОЙЧИВОГО РАЗВИТИЯ ОТРАСЛИ ЖИВОТНОВОДСТВА

Keywords: AGRARIAN FORMATIONS, ANIMAL HUSBANDRY, DAIRY CATTLE BREEDING, ORGANIZATIONAL AND ECONOMIC MANAGEMENT MECHANISM, ACCOUNTING TRIAD, DEVELOPMENT, SECURITY

Abstract: The article presents the results of a scientific study on the problem of the development of the livestock industry and its subcomplex - dairy cattle breeding in the context of the global economic crisis. The authors assessed the development of dairy cattle breeding over a 10-year period in the agrarian formations of the Krasnodar Territory and advanced economic entities of the agricultural sector of the economy, identified both positive and negative aspects of its functioning. Special attention is paid to the assessment of the ratio of the rates of development of the basic branches of crop production and animal husbandry, the influence of biological, technological, environmental, human factors of the functioning of agricultural entrepreneurship, including the development of its individual areas. The regularities of the economic security of agricultural formations depending on the production combination of industries: crop production and animal husbandry are revealed. The authors came to the conclusion that in the modern economy it is important to have a scientifically based organizational and economic management mechanism, the core of which is the accounting triad (financial, tax and management accounting), prove that only in the information field of the accounting triad there is data on resources, their structure, the ability to be used in the production process. The quality of management of an economic entity, its branches and even technological operations depends on the speed, quality and reliability of the formation of descriptors (natural and cost indicators) of the accounting triad, the safety of entrepreneurial activity depends. The article presents specific proposals for a rational combination of branches of agricultural formation to ensure its safety, defines the role of dairy cattle breeding in the formation of cash flows, and justifies the role and importance of digital methods and tools for information processing.

Authors: Govdia Viktor Vilenovich, Degaltseva ZHanna Vladimirovna