The article discusses the theoretical and practical aspects of the process of budgeting costs within an agricultural enterprise. In modern conditions of development, many enterprises are faced with a lack of efficiency of the management process, which is due to the lack of experience of the management of economic entities in the field of independent planning system building. Achieving the development goals of economic entities (both individual companies and integrated economic institutions) necessitates the use of budgeting procedures that ensure the rational use of their capabilities, justification of the level and timing of resources required to achieve development goals. The budgeting process allows you to coordinate the activities of all budget centres, increase the efficiency of management, reduce the risks associated with upcoming financial and economic activities, effectively manage all types of resources at all levels of management, ensuring the achievement of development targets. The purpose of the study is to provide an economic justification for the need to use cost budgeting in agriculture, since this industry is most affected by numerous external factors. The activities of agricultural enterprises are aimed at fulfilling numerous goals in the field of not only economic, but also social development. The implementation of these goals depends not only on the use of complex economic instruments, but also on the sequence of their application. Thus, one of the most important tasks of modern agricultural enterprises is the formation of a system of intra-company management, taking into account the use of consistent management tools that would reduce the level of uncertainty in the field of managerial decision-making. Also, building a system that takes into account these aspects will reduce the level of management risks.
The article describes the stages of formation and development of agrarian economic research in the context of the organization and reform of the (former All-Union) All-Russian Research Institute of Agricultural Economics. In October 1921, the first scientific institution in Russian history was created for agricultural economic research - the Research Institute of Agricultural Economy and Policy (NIIESH) on the basis of the Higher Seminary of Agricultural Economy and Policy, organized by A.V. Chayanov in 1919 at the Petrovsky Agricultural Academy. On May 9, 1930, NIIESH was reorganized into the Scientific Institute of Large Economy and Rural Economy, transformed in the same year into the Collective Farm Research Institute (NIKI). The wave of political repression that unfolded in the pre-war years did not leave aside the employees of the Collective Farm Research Institute. In February 1938, his activities were suspended. The Institute resumed work only in 1955 by decree of the Government of the USSR. By order of the USSR Ministry of Agriculture of June 8, 1955, the All-Union Scientific Research Institute of Agricultural Economics was created with five zonal branches and 50 strongholds in collective farms and MTS. The revival of agrarian economic science began in the second half of the 1950s, when the economic categories "profitability," "profit," "cost price," etc. returned to scientific research. In the article, the activity of VNIIESH for the 90-year period is conditionally divided into 6 main stages with a corresponding characteristic. Particular attention is paid to the results of scientific research of VNIIESH and the effectiveness of their implementation. Clear tasks and activities of the currently functioning FSBSI FRC AESDRA VNIIESH have been set.
The article analyzes the economic, social and environmental aspects of agricultural development in the post-Soviet period. It is noted that the economic growth in the agricultural sector, observed since the turn of 1990-2000, did not lead to adequate development of rural areas and is accompanied by environmental problems. Based on the analysis of the reasons for the current situation, the main directions of agricultural policy adjustment are proposed: improvement of strategic planning documents for the agricultural, priority development of small and medium-sized businesses, diversification of the rural economy, and additional measures for sustainable development of rural areas.
The study analysed the use of the fundamental elements of the export mechanism used and identified problems in its implementation. The organizational mechanism reflects the interrelationship between export opportunities and elements of its support measures. The imperfection of the structure of exports of agricultural products and food is shown. In the export structure, animal products account for 1.2‰ of total exports; products of plant origin - 2.6‰; fats and oils - 0.7‰; food, drinks, tobacco - 1.2‰. Most exporting organizations sell cereals; flour and cereal products; meat and meat products. At the same time, the largest exporters in certain groups of goods are located in Moscow, St. Petersburg. Mostly these are those organizations that are created to support the export of agricultural producers - certification centres; foreign economic relations agencies, small business support centres, business development agencies, not agricultural producers. In order to improve the institutional framework for the development of export infrastructure, measures were proposed to create conditions for access to foreign markets, regulate export activities, regulate customs, remove technical and administrative barriers, and facilitate the conclusion of beneficial agreements.
The role of the spatial organization of the industry for its development is shown and problems are identified that hinder the processes associated with rational location, deepening specialization and increasing concentration of agricultural production. The main ones are: persisting significant interregional differentiation of the level of socio-economic development; weak legislative and scientific support for the spatial development of agriculture, the lack of an active organizing and coordinating role of the state; the presence of long-term systemic problems and the emergence of new disproportion in the development of agriculture. Therefore, the solution to the problem of spatial development of agriculture is associated with an integrated approach to the implementation of such fundamental principles as: achieving food security of the country; ensuring the most complete and effective use of bioclimatic and production potentials, the maximum approximation of the production of this or that type of agricultural products to the areas and regions that have, first of all, the most favourable natural conditions; priority of national interests over regional economic interests; a differentiated approach to the main directions and measures of state support for the spatial development of agriculture and rural areas; comprehensive solution of issues of territorial organization of agriculture. Significant regional differences in agriculture and its individual sub-industry exclude a unified approach to their spatial organization. At the same time, special attention should be paid to such regions, as follows: not numerous regions with relatively favourable natural and economic conditions for conducting intensive and competitive agriculture; priority and border geostrategic territories; separate depressed and sparsely populated areas; numerous regions of the Far North and equivalent areas; with labour surplus and densely populated national republics of the North Caucasus. Since in perspective the differentiation of regions in the production of certain types of agricultural products will increase to a greater extent than the tendency to self-sufficiency, the state should play a key role here.
This article considers methodological issues and directions of personnel potential development in agrarian entities of the municipal level, related to substantiation of the management object, assessment of its condition, trends and system of functioning of individual elements, as well as selection of methods and tools for personnel management development. An assessment of the current state and functioning of the personnel management system at the state and economic level and promising directions in the field of digital economy implementation at the municipal level is given. Ways and means of implementing personnel potential management in subjects of agricultural business are outlined, which will contribute to strengthening the economy of the agricultural sub-sector and the development of rural areas.
The article is devoted to the problems of reproduction in the agricultural sector and the specifics of its regulation at the present stage. The article considers key aspects of the reproduction process at the macro-, sectoral, and micro- levels. The authors emphasize that the condition for sustainable development of agriculture is expanded reproduction based on ensuring parity of economic relations in the agro-industrial complex, improving the organizational and economic mechanism, activating investment and innovation activities as the main factor of economic growth in order to stimulate import substitution processes and increase exports of agricultural products. The authors note that prices are the main element of the market system, and the proportional and balanced development of the agro-industrial complex depends on the formed prices and price relations between different branches of the agro-industrial complex. The article also focuses on the problems of increasing the competitiveness of agri-food products, which is one of the priorities at the present stage of economic development. The researchers emphasize that the specificity of the agricultural sector is that in agriculture, credit resources are one of the main sources of investment, but despite the increase in state support for this area, there are still a number of problems with their physical and economic accessibility, especially for small businesses. Taxes have a dual character: on the one hand, they perform the fiscal function of collecting taxes, on the other-they should help accelerate the process of stabilizing the agricultural business, stimulate production and demand.
The main approaches to the definition of innovative development are presented. Based on the analysis of conceptual aspects of the innovative development of the agro-industrial complex, its characteristics are established, among which key elements are highlighted - agricultural science, education, agro-industrial production, the market for scientific and technical agrarian products, innovative information structure, investment environment; the concept of "innovative development of agro-industrial complex" is considered as a complex and continuous process of close interaction of its key elements in the direction of creating the introduction and diffusion of agro-industrial innovations, etc. The innovative development functioning environment, including such components as: initiative (stimulating) is considered and disclosed in detail; materializing; resultant. The following approaches to innovative development are highlighted: a cluster approach based on integration; creation of production and research and production systems on the basis of cooperation; creation of industry innovation systems. It proposed as approaches to the innovative development of agro-industrial complex to change: organizational and technological approach; a search approach; a resource approach. Taking into account the study, it was concluded that the innovative development of agro-industrial complex is a complex phenomenon of interaction of its key elements during the creation, development and diffusion of agro-industrial innovations in order to qualitatively transform and build an effective agro-industrial complex, while innovative development should be considered from the perspective of various approaches.
Today we can state that the transformation of state ownership of agricultural land did not end with its free transfer to private property, as planned at the beginning of the land reform, but turned into a new quality, based mainly on the sale or lease of land. For the analyzed period from 2015 to the beginning of 2019, in the entities of the Non-Black Earth Economic Zone of Russia, respectively, more than one and a half thousand and about six thousand transactions were made at auctions for the sale and lease of land as part of agricultural land owned by state and municipal property. The studies revealed a number of advantages of land leasing transactions: a higher amount of income going to the municipal budget compared to the size of the land tax; the possibility of including the public interests of the municipality in the contract. The analysis of the ratio of the prices of land lease and sale transactions established the main range of capitalization coefficient values for land - from 7 to 15‰. However, in a number of federative subjects, the value of the coefficient went above or below the specified limits. The conclusion of a lease agreement on the terms of a reduced capitalization factor today is unprofitable for the tenant, but it is beneficial for the tenant. In such a case, the landlord could reimburse the price of the land for a shorter period of time, but involuntarily encouraged entrepreneurs wishing to expand land allotments to refuse to participate in such an auction. To create equal conditions for the auction participants, a minimum term for concluding land lease agreements as part of agricultural land and under state and municipal ownership for 7 years was proposed at the legislative level.
The article is devoted to the sustainable development of the agricultural sector of the economy of the Russian Federation. It is justified that the transition to a sustainable development strategy is designed to prevent the use of renewable resources at a rate that exceeds their recovery and pollution in volumes that exceed the ability of ecosystems to assimilate them. The importance of public-private partnership (PPP) mechanisms as one of the directions of its effective functioning is shown. The possibilities of PPP are revealed: project financing, operational management experience, tendency to accelerate modernization of agricultural production. It was noted that PPPs have the potential to raise funds from various sources, share costs, risks and benefits among different stakeholders, and reduce uncertainty through formal and informal development institutions. An analysis of PPP mechanisms in the agricultural sector showed that they are at an initial stage of development, which is associated with inadequate legislation and high risks of investment in the agricultural sector. The article considers the main tools of PPP in the modernization of the agricultural sector of the economy based on innovations, proposes a classification of the most significant factors of its sustainable development. The model of interaction between the state and business under various PPP models is justified. The article proposes an algorithm for a comprehensive assessment of the effectiveness of sustainable development of the agricultural sector of the economy based on PPP mechanisms.