In the domestic and foreign scientific literature, various directions for improving the accounting and analytical support for managing the sustainable development of economic entities are being developed. A significant backlog of practical accounting from the achievements of accounting as a branch of scientific knowledge is revealed. At the same time, the system of indicators formed in the reporting in accordance with international financial reporting standards and domestic federal standards is limited to financial indicators. To improve the quality of accounting and analytical support of the management system, it becomes necessary to disclose information by generating financial and non-financial indicators about various types of capital, the business model of the organization, and significant risks. Existing reporting is limited to performance indicators for the calendar year. There is a need to provide information about the organization's strategy and the stages of its implementation in the long and short term. The article outlines approaches to the formation of reporting data that characterize the influence of various factors on the creation of value and values. The main directions for improving corporate reporting in the agricultural sector of the economy are based on the conceptual provisions of domestic and international financial reporting standards, as well as reporting standards on sustainable development and integrated reporting. With regard to the agricultural sector of the economy, it is proposed to draw up a report on value added, as well as to form separate elements of integrated reporting. The necessity of harmonization of financial and non-financial indicators to assess their mutual influence on the organization's ability to create value and achieve strategic goals is proved. Disclosed information of a financial and non-financial nature will allow us to analyze the efficiency of using various types of capital and assess the possibility of their reproduction, as well as ensure the sustainable development of the organization.
The structure of the economy of the fishery complex is an association of several industries, which for the purposes of analysis can be conditionally divided into two large independent but functionally related production systems: the fishing industry and fisheries. The once debugged mechanism of state management of the fishing industry and fisheries within the framework of a single body of sectoral management - the Ministry became one of the first objects of transformation under the influence of the deep socio-economic crisis of the 1990s, which has not yet overcome its devastating consequences. From the standpoint of today, the transformations carried out were extremely unsuccessful. The most difficult in terms of its consequences was the rejection of a systematic approach to organizing the work of a complex economic complex. As a result of the separation of the resource base of the entire industrial component - shipbuilding, transport, construction, service services from economic and management activities, it led to a rupture of the life cycle of commodity production. Meanwhile, improving the efficiency of the entire complex is essentially one of the national goals of the country's socio-economic development.
In modern conditions, the innovative development of the agrarian sphere of the regional agro-industrial complex is conditioned by the appropriate institutional environment reflecting the interaction of human capital and production resources. The development and functioning of modern socio-economic systems is accompanied by nonlinear effects of the dynamics of transitional processes of functioning and transformational development procedures, negative effects in the dynamics of the world economy caused by the pandemic of corona virus infection, sanctions pressure, violation of the proportions of social production, increasing effects of crisis dynamics in the activities of economic entities. The agro-industrial complex is a priority sector of the economy that requires a transition to a fundamentally new level of functioning, when innovative technologies and effective methods of economic activity are introduced in the digital economy. At the same time, information is one of the most important types of production resources, the importance of information and communication technologies is growing, and the role of man in modern agricultural production is radically changing. In the digital economy, human capital, as a special resource of agricultural formations, reflects the human potential of the agricultural sector and acts as an institutional factor of innovative development of agriculture. The article analyzes the factors of the formation of the institutional environment that ensures the innovative development of the agro-industrial complex. Using the example of agricultural enterprises of the Republic of Tatarstan, it is shown that in the course of agrarian transformations, priority attention is paid to the processes of formation of human resources as a factor ensuring the creation of an institutional environment. The use of a systematic approach in the management of the agro-industrial complex of the region and the measures taken by the state to support agricultural producers in Tatarstan led to the preservation of the potential of agro-industrial production and ensured the sustainable development of the agricultural sector.
The effective functioning of the technology transfer mechanism is especially significant in the context of tougher economic and technological sanctions against Russia. There are a number of problems that hinder the development of the transfer mechanism, the most significant of which are the lack of a single mechanism for state regulation of innovation and investment processes, the substitution of market instruments by administrative ones, and the support of ineffective companies due to successful ones in order to improve the overall economic trend. As a result, diversification has a negative effect and does not generate innovation within the framework of strategic management of the agro-industrial complex. The purpose of the study is to develop a regional model for the transfer of technologies to the agricultural sector of the economy based on clusters and partnerships. The proposed model reflects the functional interaction of subjects and provides organizational connections based on structuring information, monitoring and controlling the promotion of innovations in agriculture, as well as advising interested parties.
The article is devoted to the problems of formation and use of investment capital in the agro-industrial complex. Currently, in the context of the imbalance of the global food market and the aggravation of external challenges and threats to the Russian Federation, it is necessary to minimize negative external effects, increase business activity in the agro-industrial complex, increase production and supply of high-quality, affordable food products to the domestic market, develop import substitution, for which it is necessary to launch a new investment cycle. Considering investment capital, it is necessary to evaluate investments in non-current assets: fixed assets, intangible assets, non-produced non-financial assets, investments in long-term financial assets that most fully characterize the condition and structure of investment capital. In the agri-food sector, investments in fixed assets are the main component of investment capital, but at the same time, most of the investment resources are accounted for by long-term financial assets. The analysis showed that over the past 5 years, the volume of investment capital in the agri-food sector has increased: from 1.19 trillion roubles in 2016 to 1.5 trillion roubles in 2020, with investments in long-term financial assets and intangible assets growing at a higher rate. From the point of view of strategic directions for the development of the investment process in the agro-industrial complex, investments in social and innovative development are currently the main ones, i.e. the emphasis should be placed on investments in real assets (tangible and intangible). What is needed is not just an increase in investment, but a transition to a new quality of growth, expressed in an annual increase in investment: in human capital – 10-15%; in innovative technologies and science –15-20%; in ecology, taking into account the need to develop a "green economy" - 10-15%. In the context of global transformations in the models of trade, production and consumption of food, strategic directions of economic growth are catastrophically underfunded. Therefore, state support for investment development should be focused on these goals.
In the conditions of the mobilization period, the priority strategic task of the state was to ensure the needs of the population with agricultural products and food at the expense of its own production in combination with effective import substitution. A significant place in its implementation belongs to the North Caucasus Federal District (NCFD), in which agriculture is the main link of agro-industrial production and the most important competitive advantage. The volume of gross production of the industry, which largely determines the market situation, in turn, depends on the state and efficiency of land use. In the context of the problems under consideration, the complex of natural and economic conditions of agricultural activity is investigated, the explication and quality of land as the most important production resources of the industry are studied. A retrospective assessment of the contribution of the NCFD to the all-Russian production of strategically important types of agricultural products for ensuring food security revealed a steady increase in the region's share in the production of grain, potatoes, vegetables, milk and meat. The general specialization indices for each subject of the North Caucasus Federal District are calculated, taking into account the structure of production of the main types of agricultural products on average for 2015-2020 For the dominant industries in crop production (grain production, potato growing, vegetable growing) and in animal husbandry (milk, meat, wool production) in the context of subjects and categories of commodity producers, a single complex numerical indicator (KCHP) is defined. It is understood as a relative dimensionless value that takes into account the potential and prospects for their development to determine a set of organizational and economic measures in order to ensure a stable balance of production and financial interests of each subject of the NCFD. Formed using the RSA (Principal Component Analysis) method, the CCP allows you to assess the production of agricultural products simultaneously by several parameters: to determine the vector of development of a particular branch of agriculture in the subjects of the district and to realize the competitive advantages of the region.
The article provides a comparative analysis of the financial situation of rural and urban households and the spread of poverty in rural and urban areas, which indicates that over the past 20 years, the ratio of these indicators in the city and in the countryside has not undergone fundamental changes. This indicates the conservation of a significant lag of the rural population from the urban population in terms of material wealth. The analysis of the correlation between the level of well-being and its social consequences showed that low profitability and poverty lead to a deterioration in the physical, mental and social health of the population, an increase in mortality and a decrease in the birth rate, a deterioration in the qualitative characteristics of the population and the gene pool of the nation. Proposals were given to improve the well-being of rural households and bring together the level and quality of life in the city and the population on the basis of strengthening the legal foundations of rural development and improving the program-targeted approach to the development of rural areas.
The social role of small farmers is expressed in the creation of jobs in rural areas and the implementation of food supplies. The activities of family farms are inextricably linked with the use of digital technologies. Information comes from various devices located in the field, on the farm, from sensors, agricultural equipment, meteorological stations, drones, satellites, external systems, partner platforms, suppliers. Common data from various participants in the production chain, collected in one place, allow you to obtain new quality information, find patterns, create additional value for all involved participants, apply modern scientific processing methods and make the right decisions based on them, minimizing risks, improving the business of agricultural producers. Sustainable e-commerce, or e-commerce, can help accelerate the inclusive development of rural communities by creating new jobs and income opportunities, as well as improving services for rural residents. The aim of the study is to consider the impact of digital technologies on global agriculture and family farming. In the course of the study, methods were used: statistical, graphic, comparisons, isochoric analysis. The results of the study made it possible to show the drivers of the development of information technology of family farms. The impact of agricultural activities on climate change is considered. The relationship between family farms and the Sustainable Development Goals (SDGs) 2030 is shown. It has been shown that the digitalization of farms is most disclosed in cooperative relations.
In the rural areas of the Siberian regions, the active development of vertically integrated structures continues, which is accompanied by multidirectional socio-economic effects. An active scientific discussion on the impact of the development of agricultural holdings on the village is accompanied by the formulation of problematic issues, including those related to the negative processes registered in the territories. The article proposes interim results of a study of the development of rural areas of the Novosibirsk region under the influence of vertically integrated structures. The dynamics of the main statistical indicators characterizing both the development of the agro-industrial complex of the Novosibirsk region and the development of the territories of the presence of agricultural holdings were assessed. The above description of the main trends related to the intensification of agricultural holdings development confirms the relevance of the development of a comprehensive methodological approach to the assessment of socio-economic effects, the sources of which are agricultural holdings operating in the rural settlements of the region. It is proposed to determine the socio-economic effect, as well as the typology of vertically integrated structures operating in the region. It is assumed that the analysis of the impact of agricultural holdings on the development of rural areas should be carried out taking into account the assessments of the stakeholders of the territory, which include the local community, the formal institution of power. The construction of a map of socio-economic effects provides for an assessment of severity and directivity, combined with modeling the forecast of length over time. The results obtained from the implementation of the developed analytical procedure can be used to draw up scenarios for the development of rural areas and determine the priorities of state support for both the agro-industrial enterprise and the relevant areas of activity.
The article justifies the need to create an interstate cross-border cluster within the framework of the States Parties to the Treaty on the Creation of the Union State (other States Parties) in the form of a biotechnological complex for the production of food ingredients: inulin, pectin, fructooligosaccharides, fructose-glucose syrups, apple concentrated juice and dietary fiber. This is due to the fact that Russia and Belarus continue to import significant volumes of food ingredients from abroad. The Russian market for inulines and pectins is completely import-dependent, with an annual demand of about 5 thousand tons and 15 thousand tons, respectively, which in monetary terms is more than 200 million US dollars per year. In the conditions of the mobilization economy, domestic enterprises (consumers of food ingredients) fall into an even greater dependent position, which causes significant damage not only to the national economy of a single country, but also to the Eurasian Economic Union as a whole. Therefore, the purpose of the study is to develop practical proposals (practice-oriented approach) for the formation of an interstate cross-border cluster (Russia-Belarus) for the production of food ingredients. The article analyzes the current state of the Russian market for inulines and pectins, presents the structure of their consumption, and also highlights the main reasons that impede the implementation of pectin production projects in the country. Therefore, one of the promising areas of innovation and investment activities in the agricultural sector in the space of the participating states can be the creation of an interstate cluster "Russia-Belarus" on the basis of public-private partnership for the production of food ingredients with high added value. The economic feasibility of creating a cluster in the form of a full-cycle biotechnological complex in two technological stages is justified. The issues discussed in the article may be reflected in the concept of innovative development of the Russian agro-industrial complex for the medium and long term.