This article analyses the migration and investment activity processes in constituent entities of the Russian Federation located in the Siberian Federal District (SFD). The research was performed on the basis of official statistical data with geographical visual reference. The study was performed in the mono-specialized cities of SFD regions on the basis of official statistics within the context of the creation of Priority Social and Economic Development Areas (PSEDA). A negative migration balance is registered in SFD regions and mono-specialized settlements. Investment activity in SFD territories, their regional potentials and risks were analyzed. Krasnoyarsk Territory, Tomsk Region, Irkutsk Region, Novosibirsk Region, and Kemerovo Region stand out among the SFD regions by their investment activity level and social and economic development. At the current stage of social and economic development, Priority Social and Economic Development Areas can be successfully created in the regions which are the most developed both industrially and innovatively and in the mono-specialized settlements with the most favorable start conditions.
Accounting and control of current assets of dairy cattle breeding in individual agricultural organizations includes the collection of information on the state and safety of various types of assets, such as cash and cash equivalents, receivables, inventory, other short-term assets, and an assessment of the effectiveness of their use in the agricultural industry. To improve the procedures for summarizing information on the current assets of dairy cattle breeding, it is advisable to use the Internal Control Working Document (hereinafter referred to as the ICWD) “The program for internal control of the movement and efficiency of the use of current assets of dairy cattle breeding”. This document is used to test the accounting system for current assets of dairy cattle and evaluate internal controls and the effectiveness of their use. For internal control of current assets at each stage of transformation, the ICWD “Checking the correctness of the assessment of current assets of dairy cattle breeding by stages of transformation” is used. During the verification process, the controller, using this document, can, at each stage of the transformation of current assets of dairy cattle breeding, give a timely and accurate assessment of these assets, which allows a more accurate idea of the actual availability of assets and their value at a certain point in time. To improve the efficiency of the internal control system, the “Regulation on Internal Control of Current Assets” can be used. The regulation regulates the accounting and internal control of current assets of dairy cattle breeding, the forms of the ICWD will help the management personnel to receive information on the value of assets in a timely manner at any stage of the production process and evaluate the effectiveness of their use. These internal control documents will allow at all stages of the transformation of current assets of dairy cattle breeding to control the movement, the correctness of the assessment and the efficiency of the use of these assets. Based on the results of the audit, summarized in the developed working documents of internal control, the management of the enterprise can make management decisions to improve the efficiency of the use of current assets of dairy cattle breeding.
Subject. This article focuses on the design of management reporting forms including information on the formation and use of sources of investment financing for the phases of the investment project of an agricultural organization. Objectives. The article aims to offer information support to manage investment in fixed assets of agricultural organizations, taking into account the identified problems. Methods. For the study, we used a systems approach, and the methods of comparison, systematization, and data generalization. Results. The article offers author-developed forms of management reporting on financing by investment project phase that disclose information about the planned and actual receipt of funds and provide operational numerical data on the volume and sources of financing of each particular phase of the investment project. Conclusions and Relevance. The implementation of the proposed recommendations on information support for investment activities will help the agricultural organization's management make a final decision taking into account possible financial risks and promptly monitor changes in the volume of financing for each particular investment phase of the project. The conceptual provisions of the study can be applied in the development of provisions, methods and procedures for management accounting for agricultural organizations.
Subject. The article addresses the use of current assets of dairy cattle breeding. Objectives. The aim is to analyze the efficiency of current assets usage in dairy cattle breeding, give recommendations on optimizing the use of current assets in conditions of digitalization of production processes. The tasks include reviewing the efficiency of current assets of agricultural organizations of the Republic of Tatarstan over the past five years, identifying problems in efficiency evaluation, taking into account the specifics of production, developing a balanced system of indicators to evaluate the efficiency of current assets usage of dairy cattle breeding under enterprise digitalization. Methods. The study employs general scientific methods, i.e. systems approach, comparison, systematization, and generalization of data. Results. I developed a balanced system of indicators to evaluate the effectiveness of the use of current assets of dairy cattle breeding in the context of digitalization of enterprise activities subject to specifics of organization's work and information needs of management. The system enables to implement the deviation control principle in practice. Conclusions. The implementation of proposed recommendations on assessing the effectiveness of use of current assets will help the management of agricultural organizations to make management decisions, taking into account possible financial risks, and to promptly monitor the use of organization's assets in the future.
In the article, the authors identified the main programs and activities aimed at the development of dairy cattle breeding, systematized information on accounting for state support in the field of reimbursement of costs for basic activities in agriculture, and also developed an improved form 13-APK "Report on production, costs, cost and sale of livestock products" supplemented by section 13-5 "Report on the achievement of the threshold value of the result of subsidies for current assets of dairy cattle breeding", which will provide reliable information on the performance indicators of the organization in order to form a report on the development of state support.
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