Increasing the export of agricultural products and food to third countries is an urgent task for each member state of the EEU. As part of the implementation of the agreed agro-industrial policy, the Eurasian economic Commission, together with the member States of the EEU, is working on the implementation of coordinated actions aimed at developing export potential in the field of agriculture. The article considers measures to support and stimulate exports, in particular, of agricultural products, of the EAEU member States. It was noted that the export support system in the Republic of Armenia is in the process of constant formation, but its foundations have already been laid by the creation of leading support institutions. The Republic of Belarus makes great efforts and conducts purposeful multi-disciplinary work, developing and improving existing measures and methods of export support and creating conditions for the introduction of new effective mechanisms for its promotion. The Republic of Kazakhstan has established a legal framework for state export support that meets international requirements, including national instruments and support mechanisms. The state export support system in the Kyrgyz Republic is currently being formed. At the same time, a number of fundamental legal acts aimed at stimulating and supporting the export of the Kyrgyz Republic have been adopted. Export support in the Russian Federation has a complex multidimensional structure. Currently, in order to increase the efficiency of the entire export support system, a transition to a "single window" mechanism is being developed, which will allow for comprehensive targeted support to export-oriented and foreign-economic companies. The implementation of agreed joint measures for export development will strengthen the competitive positions of producers of agricultural products and food of the EEU member States in the markets of third countries, form a positive attitude of foreign buyers to products produced in the EEU, and coordinate actions to develop promising markets.
Currently, accounting outsourcing has a very good development trend in the agro-industrial complex. More and more managers in small and medium-sized businesses are realizing that outsourcing is a real opportunity to make their business more profitable by reducing operating costs. Outsourcing allows you to solve problems with attracting, training and retaining qualified personnel, as well as with the continuity of business processes: the replacement of personnel during vacation, illness, training is provided by the service provider. In addition, there is flexibility in resource management – companies do not need to worry about reducing the number of their employees when the market situation changes, re - profiling activities, reducing production volumes, etc.companies that provide accounting services offer a full range of accounting services-from setting up accounting to full accounting support, including remote maintenance. In addition, the customer may choose from the package of offers only those services that they really need. Competition forces you to be flexible in an individual approach to each client, maintain affordable prices, reducing unexpected costs, while maintaining your reputation. The quality of services does not fall, but increases constantly.
Currently, the development of both General and sectoral strategies has become a necessary and mandatory attribute of planning the socio-economic development of almost every municipality in the Republic of Bashkortostan. However, the methodology for developing and implementing strategies, including strategies for the development of agriculture, is still far from perfect. In this article, an attempt is made to update the need to improve the development of agricultural development strategies of municipalities of the Russian Federation, including the Republic of Bashkortostan. The authors recommend that for a more detailed and realistic analysis of the socio-economic situation in rural areas, the use of data from state censuses and statistics, the results of sociological surveys of heads of agricultural enterprises and the rural population. For example, Meleuz district Republic of Bashkortostan the authors justify the appropriateness of the adjustments municipal programs of development of agriculture, small and medium business, their coordination with overall strategies for socio-economic development of municipalities, regions, including proposals to diversify the rural economy, promote ethnic entrepreneurship and ethnic societies.
The agricultural sectors needed close attention, regulation, support and control from the state. The success of the entire national economy depends on these processes, as shown by the foreign experience of developed countries. Russian agrarian policy in the conditions of market modernization has sharply faced a host of problems. Their decision is connected with the choice of the most acceptable, accessible and effective political and economic instruments. As the Russian decade’s experience shows, such an instrument has become the program-targeted principle for the regulation of agricultural industries and food security. The Russian State Program has definitely positive results. But some directions of the agrarian policy should be corrected, or go into the status of priority directions. Among them: the imperfection of the functioning and state regulation of land management and accounting of agricultural land; late development of basic, methodological and regulatory documents that contribute to the scientific and technical (grant activity). The analysis also showed that the results of the activity of the dairy cattle breeding industry, which, according to expert estimates, depend on the existing problems in the feed production and livestock breeding industries, require state attention. At the same time, it is important to take measures to update the target indicators of the Doctrine of Food Security of the Russian Federation to a new stage of fruitful work.
Own sources of financing of enterprises are represented by capital and reserves created when making deposits in capital, its increase, carrying out separate operations to bring the value of own fixed assets to the current market, etc., which creates additional capital of the economic entity. The most attractive component in the structure of own funds is retained earnings of organizations after payments to the budget and withholding of dividends, which allows to replenish reserves or finance capital investments, operating expenses. Its size is influenced not only by generally accepted indicators - composition and structure of income and expenses - but also by the policy of organizations in terms of using tax manoeuvres to increase the costs recognized in taxation, to direct part of the calculated amount of income tax to long-term investments. Since agricultural organizations are most characteristic of their own sources of financing of authorized and additional capital, as well as net profit, it is important to study the factors of formation of own funds for understanding the possibilities of quality management of them and potential replenishment for the needs of the enterprise.
Optimal placement of agricultural production is a successful guarantee of providing the population not only with affordable and high-quality domestic food, but also preserving the rural way of life and employment of the population. Currently, large organizations, absorbing small producers, peasant farms, and private farms in rural areas, deprive local residents of jobs, destroying the competitive environment in the sale of agricultural products. In modern conditions, the placement of agricultural production is mostly spontaneous and is accompanied by competition. In order to preserve the way of rural life, employment of the population, the attractiveness of work in rural areas, providing the population with quality and affordable food, it is proposed to expand and update existing agricultural towns through state regulation, as well as create new ones in localities based on advanced agricultural organizations. It is impossible to solve the problem of optimal placement of agricultural production without legislative consolidation of the concept of «agro-industrial complex», which should receive a status at all levels of management.
The article analyzes the influence of various factors on the change in agricultural production. The sum of the elasticity coefficients of such factors as land, labour, fixed assets, and material resources, natural and climatic potential indicates a diminishing return on expanding the scale of production. It is shown that when the technology demonstrates a constant return on scale, the labour force in the obtained Cobb-Douglas function affects the volume of production to a greater extent than investment in fixed assets. Marginal labour productivity shows that in the regions of the region with the highest climatic potential, the increase in output per additional unit of labour expended is 12-15‰ higher than the average value for the Novosibirsk Region. Based on the prevailing tendencies of increasing fixed assets and agricultural development guidelines, the authors determined the optimal size of labour resources for the medium-term forecast of socio-economic development of the region in order to ensure the growth of agricultural production. According to model calculations, it is necessary to create 30‰ more jobs by 2024 compared with the target value of the regional state program for the development of agriculture. At the same time, labour productivity will increase by 20‰ relative to the existing level. For this, 2.9 million roubles of investments in fixed assets should form 1 workplace.
The article for a long period of time (1963-2019) provides an analysis of the state of grain production in the Stavropol region, determined the trend of change of the area of crops, yield, gross fees. Based on the analysis carried out, it was found that with the increase in the yield of winter wheat grain there is a steady tendency to decrease its quality. Iт 1963-1990 average protein content in wheat was 14.2-15.3‰, and gluten 26.4-28.2‰, then in 2016-2019, respectively, decreased to 12.4 and 21.3‰, and in 2016, while the share of food grain is - 80‰. Studies have shown that many factors influence the formation of sustainable and efficient production of high-quality winter wheat grains: Natural and climatic conditions, genetic properties of the variety, plant cultivation technologies, protection means, mineral fertilizers, etc. On the basis of many years of scientific research, with regard to grain production, recommendations are given to increase the production of high-quality grain in the Stavropol region: Optimize grain crop structures, provide plants with mineral nutrition elements, taking into account their scientific and reasonable need; Pay special attention to the use of nitrogen fertilizers during vegetation and in accordance with soil and plant diagnostics; Expand the use of physiologically active substances of the new generation, improve the work of breeding centres in order to create varieties with high grain quality and having increased resistance to abiotic and biotic stresses, etc.
The problem of dependence of changes in the volume of production on the use of different quantities of resources in economics is solved by apposition the law of diminishing marginal product. Its essence is that in a short period, when the value of production capacity is fixed, the marginal productivity of the variable factor will decrease, starting with a certain level of costs of this variable factor. This classical interpretation in modern conditions has a number of disputable provisions connected, first of all, with technological features of separate branches of economy. The aim of the research was to study the peculiarities of the manifestation of the law of diminishing returns in relation to a certain production, and in particular to dairy cattle breeding. The studies analyzed costs per 1 cow and milk yield per 1 cow from 1999 to 2018, by the farms of the Yaroslavl district, Yaroslavl region, built graphs of the dependence of these indicators. It was found that the effect of the law of diminishing returns is manifested both in individual farms and in a group of enterprises. In addition to confirming or refuting the hypothesis, the study of this issue gives an understanding of the choice of the optimal level of milk yield per 1 cow. Factors of optimization of level of productivity of cows among which the technological aspects promoting decrease in labour intensity and Prime cost of production have the greatest influence are considered. Specific examples show the relationship between productivity, costs and efficiency of dairy farming.
Sustainable development of provinces is an intrinsic part of Russian Federation's interior policy. One of the ways of management is a change to administrative boundaries of municipal entities to boost the efficiency both by lowering administrative barriers and more efficient use of budgetary means. The balanced development of any province is impossible without effective means of management aimed on the diversification of the province's economy. While conducting the administrative reforms it is necessary to form the development scenarios of the provinces with predominantly agrarian population to avoid the distancing of the authorities from the population. Sustainable development is inextricably connected to the support of the agrarians and hence the economic and food security of the country. Effective management allows to actively affect the current situation and development trends of agrarian provinces, track and correct uncontrollable phenomena and trends, make predictions and plans of this provinces' development that eventually improve the population's quality of life.