The increased attention to the topic of digital agriculture on the part of the state and high competition contribute to the use of new technological mechanisms and methods of work by agricultural producers, which are based on the use of Internet technologies, satellite navigation, robotics, sensors and sensors, and unmanned vehicles. One of the most important branches of agriculture that ensures the country's food security is crop production. For the development of crop production, it is necessary to solve the problems of reducing the quantity and quality of the resulting crop due to inadequate nutrition and care, untimely harvesting and improper storage. To increase the efficiency and sustainability of the industry, digitalization is required, both of production systems and decision-making processes at all levels of management. The purpose of the study is to develop recommendations to improve the efficiency of the crop management system based on digital technologies. The study examines the stages of a digital crop management system: accounting of sown areas with the maintenance of an electronic map of fields; organization of crop rotation, taking into account the organizational, soil-climatic and economic aspects of production; monitoring the performance of technological operations; control over agricultural machinery with the formation of primary documents for accounting for work performed; maintaining a subsystem of material resources using precision farming; filling out technological maps and accounting for the actual work performed, reflecting the list of works, the composition of agricultural units, the timing of operations, the rates of production and consumption of fuel, the need for seeds, fertilizers, plant protection products, the cost of resources. The digitalization of agricultural processes makes it possible to increase yields, productivity and efficiency in the use of material resources, technology and human potential
One of the factors for the effective development of enterprises is the rational management of stocks, the state of which affects its production and financial activities. For the rational management of stocks, their effective control should be organized, taking into account the specifics, scale and features of production technology. The purpose of the research is to improve the methodological support of internal control over the movement of stocks. In the course of the study, the main stages of internal control of the movement and the efficiency of using stocks, consisting in planning and carrying out control measures, were considered. In order to comply with the principles of rationality, priority and consistency in the conduct of internal control, it was proposed to use the working document “The program for internal control of the movement and efficiency of inventory use”. Checking the correctness of the estimate of stocks when they are received, procured, or purchased is possible using the internal control working document “Checking the correctness of stock estimates”. It makes it possible to identify errors in the assessment of stocks and the formation of their actual cost, which affects production costs and the final financial result. For the analysis of the movement of stocks, we can recommend the internal control working paper “Analysis of the movement of stocks”. It allows you to control the compliance of the actual size of stocks of the most important types of raw materials and materials with the normative ones. By comparing the incoming and outgoing stocks on the basis of this document, it is possible to identify excessive and unclaimed material resources in the production and financial activities of the enterprise, to establish stocks for which there is a shortage, to prevent a decrease in the quality of products, a decrease in production volumes, a decrease in profits
Today, most of the business transactions carried out by an economic entity, including in the process of settlements with counterparties, are associated with cash flows. Therefore, the issues of internal control are of particular relevance, which contributes to information and consulting support and optimization of the financial and economic activities of the enterprise. The purpose of the work is to develop methodological tools for internal control of funds at the enterprise. In the course of the study, forms of working documents for internal control were developed. To determine a general strategy and a detailed approach to conducting effective control procedures, it was proposed to use an internal control program, which should take into account its resource support, namely, the personnel who will carry out the audit; normative and informational support of the audit; methodological support of verification. The proposed working document of internal control “Test for assessing the accounting system for cash transactions” is designed to collect complete and reliable information about the organization of the accounting system of cash flows, assess the degree of ensuring their safety and intended use at the enterprise. To summarize the results of checking cash flow operations at the cash desk of the enterprise and in bank accounts, their expediency and validity, as well as fixing violations identified in the process of internal control, reports on the results of the audit and detected violations were developed such working documents as: “Report on results checks of cash transactions”, “Checking operations on the movement of funds on settlement accounts in the bank” and “Revealed violations in the accounting of banking operations”. Based on the results of the audit, summarized in the proposed working documents of internal control, the company's management can make managerial decisions to improve the efficiency of the use of funds based on the creation of a liquidity management system.
The results and efficiency of agricultural production largely depend on the availability of enterprises with working and modern agricultural machinery and equipment, the renewal of which is associated with large amounts of capital investments, therefore, most manufacturers, as a rule, need co-financing of these costs from the state. State support for the renewal of agricultural machinery at the level of the constituent entities of the Russian Federation, expressed in the provision of subsidies for its manufacture, overhaul or purchase, on the one hand acts as a gratuitous source of financing for investments in machinery and serves as a tool to stimulate its timely renewal by enterprises. On the other hand, budget expenditures must be efficient and selective in order to achieve the key long-term goals of the state, which are to increase the volume of agricultural production, increase the efficiency and financial viability of producers, increase incomes, and attractive working conditions and life of the rural population. In accordance with the key goals of the state, we propose to evaluate the effectiveness of budget financing for the renewal of agricultural machinery in the context of three groups of indicators (criteria): economic, social and those that ensure efficiency. On the basis of well-known special methods (accounting method, financial-mathematical method, methods of integrated assessment) for evaluating the effectiveness, the authors of the article developed and substantiated methodological tools for assessing the static and dynamic efficiency of budget expenditures for the renewal of agricultural machinery. One of the main problems in the practical implementation of the methodology is the lack of accounting and analytical information due to the lack of all indicators required by the methodology in the system of reporting data of agricultural producers. The research materials presented in the work can be used by public authorities, investors and agricultural producers to assess the effectiveness of the use of financial resources invested in real assets of the agricultural sector.
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