The purpose of the article is to substantiate the necessity and compile recommendations for improvement of the process of development and conduct of cluster policy in agrarian sphere during realization of the concept of economic growth by the example of modern Russia. As methodological provision, the research uses the proprietary methodology of analysis of development of agrarian sphere of economy. As a result of the use of this methodology and analysis of development of agrarian sphere of modern Russian, the authors come to the conclusion that it has a lot of negative tendencies, which causes necessity for improvement of policy in this sphere. For this, the authors offer to use clustering. The authors develop the Pyramid of optimal economic growth and the Model of realization of the concept of economic growth on the basis of conduct of cluster policy in agrarian sphere.
Economic security and economy in agro-industry' department Volgograd state agrarian university, city of Volgograd, Russia LarisaVital'evna Popova 'Economic security and economy in agro-industry' department Volgograd state agrarian university, city of Volgograd,
The aim of this paper is to determine role of transnational corporations (TNCs) in a struggle of Kazakhstan and Russia towards leadership. Concepts and hypotheses from available literature on economic globalization, TNCs, their impact on national economies, and innovation-driven development were analyzed. Most Kazakh corporations have low nominal capitals and hold shares, total value of which does not meet minimum requirements for global competition. Kazakhstan and Russia fail to secure mutual benefit of participants in investment relationship, as well as national interests. Foreign investors professionally utilize all the gaps and weaknesses that can be found in the investment law. In this regard, TNCs are the most prepared, as they have substantial resources to create favorable conditions for market presence.
In Russia, much attention is paid to the development of the digital economy and artificial intelligence technologies. Agricultural organizations need artificial intelligence. Artificial intelligence creates new opportunities for substantiating management decisions, including in the field of management accounting. The aim of the study is to develop directions for using artificial intelligence in the management accounting of agricultural organizations. The methodology of management accounting has been supplemented with new provisions that show the use of artificial intelligence in the management system of agricultural organizations. Interpretations of the elements of the management accounting methodology are proposed: the object (historical, current and prospective information on the costs and results of financial and economic activities in different sections and details), the subject (financial and production activities of agricultural organizations and their structural elements), methods (general and specific). It is proposed to expand the statement of the goal of management accounting (strengthening the efficiency, reliability and completeness of information provided to management) and tasks (identification and measurement of activity parameters; increasing the efficiency of information collection; operational preparation and processing of information with a given degree of detail and depth of time lag; strengthening the quality of management analysis, control, planning and forecasting). It is proposed to supplement the methodological characteristics of the principles and functions of management accounting with new analytical and organizational capabilities. It is concluded that artificial intelligence can become an applied management accounting tool, expanding its traditional capabilities.
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