The article tests the hypothesis about the influence of the size of an agricultural enterprise on the use of accounts payable and receivable as instruments of financial policy. It is often found in the scientific literature that accounts payable and receivable should approximately match in size. This is what happens in normal business development. The situation changes in unstable conditions. To test the hypothesis, 3222 agricultural enterprises engaged in growing plants, breeding animals, etc. were selected in the SPARK-Interfax. The time horizon of the analyzed data is 5 years. Further, the profitability of agricultural products, the growth rate of accounts payable and receivable, as well as their ratio to revenue separately for micro, small, medium and large enterprises were calculated. It is shown that, despite the fact that receivables are a potential source of financing for large agricultural enterprises, there is also an accelerated growth in accounts payable. In this case, the share of borrowed funds provided as state support to such enterprises is directed to lending to other enterprises. According to the results obtained, the balance between both types of debts is not achieved for small and large enterprises. Lack of balance is a negative point in settlement relations; it leads to deterioration in financial relations with counterparties and a weakening of the financial and economic situation in agriculture as a whole.
The article notes the importance of consumption of fresh fruit and berry and processed products and the need to develop these branches of the agro-industrial complex both to achieve the main goal of agricultural producers and to meet the needs of the population, as well as the successful solution of the food problem. The indicators of production volumes, yields, areas and structure of perennial plantings in the world, which are characterized by a steady growth trend, are analyzed. The key factors influencing the effective development of industrial horticulture in developed countries are given. The modern priority directions of processing of fruit and berry raw materials in the production of general and functional products have been identified. Special attention is paid to the issue of providing the population with fruit and berry products in Russia, the problems of economic availability of fruits and berries are revealed. The main directions of the development of industrial horticulture and processing industry in the conditions of modern political and economic realities are considered.
One of the most effective instruments of scientific knowledge for exact reproduction of the expected parameters of activity is expected modeling. The purpose of the presented work is development of methodical approach to forecasting of key production financial performance of functioning of the branches of agriculture of the Russian Federation (RF) taking into account influence of separate elements of costs of production of agrarian products (on the example of the organizations). In article the method of extrapolation of trends for the simplest forecast of the studied indicators, subsequently improved was used. The author's approach to forecasting of production and financial results of functioning of the branches of agriculture based on combination of graphic and correlation and regression ways of the analysis of data for a certain period of time is offered. The formula is developed for definition of a number of expected values of the studied indicators on the example of the agricultural organizations taking into account coefficients of their interrelation with separate elements of costs of production of agrarian products (it is brought mineral, nitrogen fertilizers; it is used means of protection of plants, fuel and lubricants, forages; compensation to workers of livestock production and crop production). By results of the conducted research it was established that the level of profitability of the agricultural organizations of the Russian Federation in 2023 at the simplest forecast will be: on crop production – 6.41%, to livestock production – 5.06%, at the corrected forecast – 6.61 and 5.29% respectively. The revealed differences of the presented indicators confirm the defining influence of the allocated elements of costs of production and financial results of activity of the considered enterprises.
The article deals with the category of life quality of the rural population and the ways to assess it. It is shown that there is no clear definition of the concept and the structure of the life quality of the rural population. The definition of the concept " life quality of the rural population" in the context of modern socio-economic conditions is given by the authors. Namely, the quality of life is an integral socio-economic category, reflecting both a set of living conditions that make it possible to meet the needs (material, cultural, spiritual, etc.) of the population and its reproduction, and a subjective assessment of the satisfaction of these needs. A scheme of indicators of the life quality of the rural population is proposed. A technique for assessing the life quality of the rural population is developed. It includes the grouping of the statistical indicators into five blocks: demographic, economic, labour, infrastructural and environmental. The methodology for assessing the quality of life involves four stages. They are: search and primary selection of statistical indicators; standardization; calculation of partial indices for each group of indicators mentioned above; calculation of the integral index of the life quality of the rural population. Basing on the technique proposed the quality of life of the rural population of the regions of the Siberian Federal District was assessed. For each region, strengths and weaknesses in terms of life quality are identified, and possible development paths are proposed. The authors recommend using the proposed technique in development of regional and departmental programs in order to increase their social effectiveness.
In the context of the digitalization of the economy, approaches to staffing rural areas are being radically revised. The personnel policy in relation to the modern village implies a modification of the characteristics of labour capital and is due to the transformation, diversification of the rural economy, the increasing role of digital technologies, non-agricultural industries and the emergence of new types of economic activities, new professions. Currently, mass human labour is being used less and less in the production sector, the role of qualified and competent specialists focused on performing more complex technical and technological operations is increasing. In this regard, the formation of high-quality labour capital is becoming a key factor in the sustainable socio-economic development of rural areas. The fundamental change in the role of labour resources in the rural economy, a decrease in its share in the national wealth is also due to the insufficient compliance of the existing professional and qualification structure of personnel in rural areas with modern requirements of society, including due to a decrease in the productivity of workers with an increase in the productivity of machines and mechanisms in the agro-industrial complex, global trends in mass mechanization, automation, informatization and digitalization of agricultural work, gradual replacement of low-skilled labour with more skilled. The purpose of this study is to analyze the factors of the process of modifying competencies, characteristics, and parameters of rural labour capital in the conditions of digitalization of the economy. The parameters of high-quality labour capital that form its basis are revealed: education, health, culture, social and spiritual needs, the level of possession of scientific knowledge, information and modern information technologies, competencies. The model of a "socially responsible employee" is proposed, whose behaviour is determined by social norms and motives, obligations and expectations, values and needs, activity and responsibility, entrepreneurship and competence.
The financial stability of agricultural organizations is a generalizing result of their total entrepreneurial activity. Nevertheless, despite solid state support, many organizations in the industry fail to ensure their financial well-being. The reasons for this are mainly shortcomings in the systemic planning of their activities - operating, investment, and financial. This situation is largely due to the complexity of the methodological approaches to financial analysis published in the scientific literature. Since the starting materials for science-based system planning are the current and dynamic indicators of financial analysis. The paper analyzes various approaches to the integral assessment of the financial condition of business entities published in the economic literature. Alternative calculations were carried out according to the reporting data of Agrofirma Zai LLC for 2020. The results of solving the problem turned out to be completely different. It is well known that the quality of theoretical models for solving any issues is assessed by the level of their reflection of the true situation. However, the studied models of a comprehensive assessment of the financial situation of farms did not meet these requirements. It is established that such an indicator is the current liquidity ratio. It is functionally related to seven other coefficients that independently characterize the financial condition of organizations. In this paper, we carried out a method of factor analysis of changes in the current liquidity ratio in dynamics and in comparison with reference farms.
The article attempts to analyze a number of basic provisions of the decline of capitalism, which consists in the depravity of the nature of its economic model, which is based on a constant increase in material consumption, which leads to an irreversible process of reducing the resource base of the planet. Outgoing capitalism, in our opinion, could not solve numerous internal and external problems, because, as you know, the purpose of a market economy is to make maximum profit, which leads to contradictions between the owner and district workers. The world project "Socialist System" did not fully implement its socio-economic principles, which does not mean at all the final loss of these principles. Proponents of capitalism today propose the development of a global economy, which involves building a social model of society on the principles of a digital hierarchy. However, such a proposed paradigm meets with serious disagreement in all countries of the world. That is why the proposed article focuses on a conceptual vision of a new economic model built on the principles of justice and solidarity, which can eliminate the contradiction between labour and capital. The article shows the results of the work of the real sector of the country's economy for 2021 where, on average, each employee produces 64 kopecks of profit for the owner per rouble of salary, and there are enterprises and entire industries where this figure reaches 8-10 roubles. This speaks not just about exploitation, but over and above the exploitation of hired labour. The essence of the changes is that each employee of the enterprise works for part of his property, which gives him the right to receive a certain share of profit as a dividend, that is, in fact, he becomes an employee of this enterprise. A step-by-step transition to a new economic structure is outlined, in which the unconditional role should belong to the state in supporting a harmonious economic model.
In the context of the transition of the agro-industrial complex to an innovative development path, the problem of the formation and use of labour resources is of particular importance. Improving the professional and qualification level of education of agricultural workers, improving the quality of life of their lives, increasing labour productivity, and securing personnel in the industry are key tasks for increasing the competitiveness of agricultural production. The current unfavourable demographic situation, the lack of motivation and incentives for the development of labour resources, the low prestige of agricultural labour, low wages, and the underdevelopment of the social infrastructure in rural areas contributed to the shortage of personnel in agribusiness organizations and the outflow of the rural population to cities. At the same time, there remains the problem of the lack of a comprehensive assessment of the formation and use of labour resources, which would make it possible to carry out their general diagnostics in time and space. In this regard, the development of a methodology for studying labour resources and determining trends in their development in order to develop measures to improve their qualitative characteristics is becoming one of the leading directions in the economy and meets the goals and objectives of the development of the entire national economic complex of the country.
At the heart of digital transformation of the agro-industrial complex of the region should be a digital ecosystem functioning with the help of a specialized platform. The digital ecosystem in the agro-industrial complex of the region is understood by the authors as a client-centric business model that combines several groups of products, services, and information on a single digital platform to meet the final needs of ecosystem participants. The main elements of the digital ecosystem are agro-sharing, processing, marketing and agro-tourism. Its participants are agricultural producers, processing enterprises, rural residents and summer residents, municipal authorities, peasant (farmer) farms and individual entrepreneurs. The interaction between the participants should be carried out using a digital platform, which, for example, allows you to see agricultural machinery or processing facilities available in the municipal area and send an application for their use. The addition of the digital ecosystem with such an element as agro tourism will provide an opportunity not only for additional earnings for agricultural producers, but also for attracting the urban population to rural areas. The article schematically presents the digital ecosystem of the agro-industrial complex of the region. The creation of such an ecosystem, firstly, will increase the efficiency of agro-industrial production, secondly, it will increase the incomes of rural residents, and thirdly, it will ensure direct supplies of manufactured products to sales markets.
This article is devoted to clarifying the content of the concepts of economic mechanism and organizational and economic mechanism in the system of other fundamental economic concepts. Despite the extremely large number of works where these concepts are used, their economic content, and, most importantly, the relationship of these concepts in the system with the concepts of institutions, economic interests and incentives, production relations, economic phenomena, laws and regularities, do not seem to be fully elucidated. Abstract-logical method, systemic approach, a number of provisions of political economy, classical economic theory, new institutional theory, theory of economic mechanisms are used. We proceed from the definition of the concept of "mechanism" as a set of bodies (links), successively transmitting motion from one moving link to another with a repeating result. This allows formulating the definition of an economic mechanism as a sequence (a chain or several interconnected chains) of interrelated recurring economic phenomena that lead to a certain result. At the same time, it is necessary to distinguish between economic mechanisms that exist objectively and are not dependent on the subjective intentions of persons acting in the economy (people and / or organizations), and economic mechanisms that are consciously formed to obtain certain results. Economic mechanisms can be distinguished by science or practice in various ways - by industry or by territorial principle, by management functions or some economic processes, by acting subjects, which also have their own mechanisms of influence in the economy, or by subjects. Consequently, the number of isolated mechanisms can be, generally speaking, very large, potentially infinite. Economic mechanisms are important for theory and practice because they form economic incentives and influence economic interests. Analyzing the relationship between the concepts of economic mechanisms and production (economic) relations, the author came to the conclusion that production relations are such mutual objective relations arising in social production that form the rights and obligations of each of the parties for some specific reason in the course of production activities. The concept of production relations is more abstract than the concept of institutions - formal and informal rules of action for people and organizations in the economy. At the same time, certain institutions that characterize rights and obligations form the forms and content of certain production relations. Production relations, in turn, shape the economic interests of people. Thus, economic mechanisms, on the one hand, are an important link on the basis of which economic laws and regularities are formed, and, on the other hand, they form incentives for people's economic actions. A figure showing the dialectical relationships of these concepts is presented.