This article discusses the features of the organization of an effective internal control system at the enterprises of the agro-industrial complex, related to the formation of the main internal control mechanisms, and aimed at facilitating the implementation of the overall development strategy of organizations. The main tasks and objectives of the organization of the internal control system at the enterprises of the agro-industrial complex are defined, taking into account the rational and professional use of the economic potential and resources of the relevant subjects. The purpose of the study: modeling of an effective internal control system at agricultural enterprises. The main directions of using the international IC-COSO model based on standards for the development of a set of employee behavior models within the organization, which are formed through management actions based on the desire to achieve a certain goal for the effective development of the enterprise, are proposed and justified. Thanks to this model, agribusiness management personnel can timely detect and assess a complex of various external and internal risks and, accordingly, reduce the degree of their negative impact on the company's activities.
As part of the implementation of the national project "Small and medium-sized entrepreneurship and support for individual entrepreneurship initiative" in the territory of the Russian Federation since 2019, the Center for Cluster Development of the Amur Region is working on the development of a territorial cluster of small and medium-sized businesses in the agro-industrial complex. In the structure of crop production, as of 2021, the share of personal subsidiary farms accounts for 10.8% or 6,095 million. 26.9% belong to peasant farms and individual entrepreneurs, which is 15114 million rubles. In the process of carrying out research work on the development and scientific support of the implementation of projects for the development of crop production in the region, an author's mechanism for the development of small and medium-sized enterprises in the conditions of cluster interaction has been developed, providing development, design, financial support; resource, scientific and personnel support; consulting and educational activities, organization and implementation of a project for the development of small and medium-sized businesses. The implementation of this mechanism will contribute to the development of small forms of management around medium and large. The effectiveness of the proposed mechanism has been repeatedly confirmed by testing during the design and implementation of crop production projects in the Amur region including a project to organize the cultivation of potatoes and vegetables in the open ground on the basis of a personal subsidiary farm. The implementation of this LPH development project in the conditions of cluster interaction will ensure the creation of 2 new jobs and net profit in the amount of 9048.8 thousand rubles. The payback period of the project will be 1.4 years with a profitability level of 42.8%.
The production and application of mineral fertilizers are an important component of agriculture in modern realities. Their role in ensuring food supplies should be recognized as vital, and the fertilizer market should be recognized as strategic. The agricultural sector is currently the most important driver of the recovery of the Russian economy. The article analyzes the current state of the domestic market of production and consumption of mineral fertilizers in order to develop methods and mechanisms that develop this industry. The features of the functioning of the domestic market for the production and consumption of mineral fertilizers are determined, the main trends are identified, the characteristics and dynamics of pricing for mineral fertilizers are given. The balance of the domestic market of mineral fertilizers in Russia is determined by products, as well as by the main producers of fertilizers for 2023. The dynamics of changes in production in the total volume of fertilizers by holdings is analyzed. The fertilizer industry in Russia has significant potential for growth in both domestic and foreign markets. The main objectives of the fertilizer market development include improving the material and technical base, creating the necessary infrastructure, improving state support mechanisms and applying financial and tax incentives. In order to maintain the dynamics of the production of mineral fertilizers for the domestic market, it is necessary to expand the logistics infrastructure in various regions to facilitate access to mineral fertilizers for as many agricultural organizations and farms as possible. In addition, it is necessary to increase the financial literacy of farmers in order to understand the economic efficiency of the use of fertilizers and improve the use of agricultural technologies by agricultural producers of various levels of intensity.
In the conditions of obtaining an unprecedented grain harvest in 2022, it is important and necessary to study its impact on the economic efficiency of the functioning of direct agricultural organizations. In the Russian Federation, the main branch of the agro-industrial complex is grain farming. The country is one of the three world leaders in production, cultivation area, yield and export of grain crops. The 2021-2022 season broke the record for grain production - 157.7 million tons were harvested. The industry owes significant indicators to an increase in harvested areas to 46.9 million hectares (3.1%) and an increase in average yield by 26.0%. Grain farming is the basis of agricultural production in the Stavropol Territory, whose share is 5.9% in the total Russian volume. Despite significant achievements, agricultural producers face certain difficulties due to the current production and economic situation in the domestic grain market in the Stavropol Territory. The analysis of the results of financial and economic activity of agricultural enterprises of the Stavropol Territory, implementing grain production programs, was carried out. The reasons for the current situation are identified and the elements of an integrated system for the sustainable functioning of the production and sale of grain crops are identified. Based on the analysis of the monthly dynamics of price indices for agricultural crop products for five years, simulation model situations of the influence of the implementation period on the performance indicators of agricultural organizations at the micro level were studied. The degree of impact of seasonal price fluctuations, the rate of rise in price (cheapening) of products, storage costs and the inevitable natural loss on the marginality of the production and financial result are determined. Variants of the optimal strategy for the sale of grain products, providing the most profitable guaranteed economic result, are proposed.
Currently, the creative economy has not only cultural, but also socio-economic significance, which is recognized by a number of countries as an extremely promising vector of growth and direction of economic diversification in general. This state of affairs is primarily due to the large contribution of creative industries to GDP, the prospects for inter-sectoral cooperation, foreign trade, especially intellectual property rights, and the potential to create new jobs, mainly for small medium-sized enterprises. That is why the developed countries of the world are making great efforts to develop creative industries. Rural areas are no exception in the formation of the creative sector, the potential of which should be based on the principles of inclusive human-centric development of rural and settlement territories, providing: comfortable living of a person, a family, an important condition of which is a developed and modern social, communal, transport, engineering infrastructure adapted to the latest technological advances and individual needs of residents; development of human potential by ensuring the needs of the population in educational, cultural, physical, spiritual enrichment, the spread of digitalization, electronic services and services in rural areas; realization of the labor potential of members of peasant-farmer and other unions by decent work of appropriate professional and qualification levels, ensuring the well-being of them and their family members; implementation of entrepreneurial initiatives in the sectors of the real sector of the economy, the provision of services and methods of individual self-employment; sustainable development of rural settlements by creating conditions under which economic growth, material production and satisfaction of the needs of modern society occur within the limits that ensure the restoration of ecosystems and do not jeopardize the viability of future generations. In the article, with the help of general scientific methods of analysis and logic, the definition of the concept of "creative industries" was concretized and formulated. It is established that "creative industries are types of economic activities whose purpose is to create added value and jobs through cultural (artistic) and/or creative expression, and their products and services are the result of individual creativity." The author analyzes the key problems of the development of rural and settlement agglomerations and develops a mechanism for inclusive rural development, providing for a comprehensive solution of socio-economic problems, effective implementation of the potential of territories in order to improve social standards and the quality of life of the rural population.
The process of sustainable development of rural areas involves the use of the most important elements of the diversification of the rural economy, including the use of the mechanism of functioning and the formation of a multifunctional structure in the development of rural tourism. In the process of studying the effectiveness of the formation of rural tourism, the authors studied domestic and foreign experience and, based on their own scientific research, developed practical recommendations for the development of rural tourism, identified contradictions and possible conflict situations in the process of its development, investigated the main aspects of the spatial development of rural areas. According to the results of the study, the methods used in practice for assessing the development of rural areas using geospatial systems are summarized. In the process of studying scientific rhetoric regarding the controversial issues of the terms "rural tourism" and "agrotourism", the authors consider agrotourism as an important component in the structure of rural tourism and a promising direction of its development. In the course of the study, this approach allowed us to identify the most important approaches to the study of the conceptual and categorical apparatus for rural tourism. The authors indicate that the rural development framework includes: territory audit, consumer research, the formation of consumer scenarios, and a master plan for the development of the territory, the formation of investment lots, socio-cultural programming and the launch of pilot projects. The article identifies the positive and negative impact on the territorial development of rural tourism, identifies vectors that need to be taken into account when developing a strategy for the development of rural tourism at the regional level: consistency and a wide list of measures of state support for agricultural producers; accessibility of educational programs in the field of tourism; methodological and administrative support of projects for the development of rural tourism; updating of legislation of rural tourism; popularization and promotion of his projects.
The article is devoted to methodological aspects aimed at the sustainable development of rural areas and the study of ongoing processes in agglomeration conditions. The economic feasibility of creating a rural agglomeration is justified by obtaining an agglomeration effect. A model is proposed, which is based on indicators confirmed by statistical data characterizing the economic entities of the rural area and taking into account the data obtained in the conditions of the agglomeration. This is the basis for building a basic regression model, taking into account the dynamics of indicators, using the least squares method, without changes in the integration process. The development of rural agglomerations presented by the model is based on advantages containing positive integration changes. The obtained data indicate that when creating and developing agglomeration, the response of growth as a result of changes is unidirectional. To assess the effectiveness of rural agglomeration, factors affecting the final result are identified, the direction of management actions that increase the overall efficiency of management is determined and a system is built that allows for sustainable socio-economic development. Based on the above, we conclude that the built regression model, taking into account the dynamics of the development of changes in the inertial phase, using the least squares method, will make it possible to establish the orientation of management actions that ensure the sustainable development of rural areas as part of the rural agglomeration. Building a Behavioral Model Outside of Integration
The article assesses the state of entrepreneurship development in rural areas in the Northwestern Federal District of the Russian Federation. Global trends, increased competition in the food market, increased sanctions "wars" and limited access to innovations of economic entities of the Russian Federation require the transformation of the system of support and training of entrepreneurs for the rural economy and its basic branch of agriculture. This is due to the need to apply innovative technologies and identify areas of diversification of the rural economy with an active key role of entrepreneurs, and the commercial and non-profit organizations created by them. The main trends in the development of large corporate and individual entrepreneurship, non-commercial forms of management in the rural territory of the Northwestern Federal District of the Russian Federation are revealed. The reasons for the reduction of business entities in rural areas of the region are investigated. The factors of entrepreneurship activation contributing to the prevention of further compression of rural space have been identified. The conclusion is made about the high importance for rural development, activation of endogenous and exogenous aspects, interaction of factors and institutions at all levels of state economic management. There is a need for the development of small forms of management in agribusiness, diversification of the rural economy in order to ensure employment of the able-bodied population in other areas: tourism, services, folk crafts, and small industrial production, technical and household services.
The BRICS countries are playing an increasingly important role in the global economy, including in the global agri-food market. Brazil, Russia, India, China are the leading agricultural producers. South Africa plays an important role in the regional agri-food market. Agriculture forms not only the basis for food security, but also, in a broader sense, the living conditions of the population, as well as the quality of the environment. One of the priority areas of interaction between countries within the BRICS framework is to ensure food security at both the regional and global levels. At the same time, different geographical, natural-climatic, socio-economic conditions of the BRICS countries cause differences in the priority areas of agricultural development, and also create a diverse potential for achieving food security and moving towards sustainable development of agriculture of the entire association. The relevance of the study is due, among other things, to changes in geopolitical conditions in recent years and the need to reorient the role of BRICS in the global food market. In 2022, 82% of the supply of agricultural products came from friendly countries. Supplies to China and India have increased significantly. The article identifies the global challenges facing agriculture in the BRICS countries, and also formulates the objectives for the development of sustainable agriculture. As a result of the analysis of the geographical, demographic and socio-economic conditions of the BRICS countries, global and national challenges to agriculture were identified, and directions for joint policy in the field of agriculture were formulated. Special attention is paid to the possibilities of international cooperation in order to overcome certain barriers, for example, the “dark paradox”.
The article presents strategic indicators for the development of the agricultural sector of the Rostov region, taking into account industry priorities for the medium-term (2025-2027) and long-term (2028-2030) period. The strategic indicators include the main types of agricultural products: grain, sunflower, sugar beet, vegetables, potatoes, milk, varieties of all types of meat, eggs, the increase in production volumes of which will ensure the formation of the agro industrial pole of Russia in the region. The information and analytical base of the study was the indicators of agricultural production in agricultural and peasant (farmer) farms, including individual entrepreneurs, for the period 2008-2021. The justification of the strategic indicators of the production of the main types of food was carried out according to two key scenarios: inertia and target – depending on the volume of financing of the industry from the federal and regional budgets. Our calculations have shown that in the medium and long term, agricultural organizations will focus in crop production on increasing the production of the least labor-intensive types of products: grain, sugar beet and sunflower, in animal husbandry, high growth rates of production volumes will be provided due to the development of the pig industry, the restoration of poultry in large agricultural formations, state incentives to increase livestock meat breeds. The long-term trend in the development of peasant (farm) farms will be associated with the development of meat and dairy cattle breeding, as well as the increase in the production of industrial and grain crops, potatoes and vegetables. In general, strategic guidelines for the development of the regional livestock industry in agricultural organizations and peasant (farmer) farms require a rethinking of the directions of state support.