The article provides information on the labor productivity level in the agricultural sector, reveals aspects of innovations in production, analyzes the education level in human resources of rural workers, reveals the prospects for digitalization of the agricultural sector.
The article is devoted to the study of agrarian personnel potential in the digitalization of agriculture. The article provides information on the level of implementation of the digital economy in the agricultural sector; aspects of the introduction of digital agriculture into production are revealed; the level of education of the personnel potential of rural workers is analyzed; the prospects of digitalization of the machine and tractor fleet of the agro-industrial complex are revealed.
The article deals with biological assets accounting in accordance with International Accounting Standard (IAS) 41; a list of physical indicators of organization activities for each group of biological assets, tabular presentation of information about the fair value of agricultural products and biological assets, as well as about the profits and losses in fur farming
The studies were carried out in order to identify factors affecting the efficiency of milk production in Ulyanovsk region, to subsequently determine the most important measures for the development of the industry. The bulk of marketed milk in the region is produced by agricultural enterprises. Despite the strengthening of state support measures to stimulate dairy farming, the growth rate of milk production in agricultural organizations in the region remains low. For 2014 - 2018 gross milk yield in farms of this category increased by only 5.7% and was due to increased productivity of cows. At the same time, milk production efficiency decreased from 27.9 to 21.9%, and its growth was noted only in 7 regions of the region. In 11 districts, a decrease in the profitability of milk production for 2014–2018, ranged from 6.2 to 71.5 percentage points. According to the results of the grouping of agricultural enterprises of Ulyanovsk region, the highest level of profitability of milk production is due to the increased average annual milk yield from 1 cow, a larger share of feed costs in the total cost of maintaining the dairy herd, low production and sale costs of 1 centner of milk, and a high selling price of 1 centner milk. Achieving high profitability is possible only with the optimal combination of these factors. Strengthening the fodder base will contribute to increasing the efficiency of milk production in Ulyanovsk region, which will ensure further development of the industry and create conditions for increasing the volume of milk and dairy products
Реферат. Техническая и технологическая модернизация развития сельского хозяйства -важ-ное направление государственной поддержки сельскохозяйственного производства. В настоящее время в сельском хозяйстве сохраняется тенденция устаревания и выхода из строя техники. Ча-стично ее дефицит компенсируется приобретением энергонасыщенной, высокопроизводительной техники и внедрением ресурсосберегающих технологий, использующих комбинированные поч-вообрабатывающие и посевные агрегаты. Однако оснащенность сельскохозяйственных товаро-производителей остается на уровне, который не позволяет выполнить все технологические опе-рации в нормативные агротехнические сроки, что ведет к недополучению и потерям продукции. Вследствие этого роль государственной поддержки в повышении уровня обеспеченности сель-скохозяйственной техникой становится все более значимой. Объектом исследования является Приволжский федеральный округ (ПФО). Информационной базой исследования послужили ста-тистические данные за 2000-2015 годы. Проведенный анализ уровня обеспеченности сельскохо-зяйственной техникой в субъектах ПФО позволил разделить все регионы на три группы и дать рекомендации по развитию технического потенциала. В сложившейся ситуации для повышения уровня обеспеченности сельскохозяйственной техникой роль государственной поддержки стано-вится все более значимой.Ключевые слова: сельскохозяйственная техника, обеспеченность, нагрузка, государственная поддержка, субсидии, техническая обеспеченность, технический потенциал. край и Чувашская Республика. Низким уров-нем обеспеченности тракторами (до 3,0 ед.) характеризуются Оренбургская, Ульяновская, Пензенская и Саратовская области.Обеспеченность зерноуборочными комбай-нами за 2000-2015 гг. в РФ и ПФО имеет тен-денцию снижения. За исследуемый период число зерноуборочных комбайнов на 1000 га посевов уменьшилось в 2,5 раза (табл. 2). Наиболее высокие темпы снижения обеспе-ченности зерноуборочными комбайнами опре-делены в Пензенской области (в 5 раз), низкие -в Оренбургской области (на 33,3 %).Ранжирование субъектов ПФО по количе-ству зерноуборочных комбайнов на 1000 га посевов зерновых культур по данным 2015 г. показало, что низкий уровень обеспеченности анализируемой техникой характерен только для Пензенской области, семь субъектов окру-га имеют средний уровень, шесть -высокий.Аналогичная тенденция снижения уровня обеспеченности сельскохозяйственной техни-кой выявлена также и по другим видам ком-байнов -картофеле-и свеклоуборочным. Обеспеченность картофелеуборочными ком-байнами в РФ за 2000-2015 гг. уменьшилась в 3,1 раза, в ПФО -в 2,2 раза; обеспеченность свеклоуборочными комбайнами -соответ-ственно в 5,3 и 7,5 раза.По отдельным субъектам ПФО ежегодные темпы снижения уровня обеспеченности сель-скохозяйственной техникой достигают 9 и более % (Ульяновская, Саратовская, Киров-ская области, Республика Татарстан).Несмотря на значительное количество при-обретаемой новой техники за последние пять лет (табл. 3), что обусловлено реализацией подпрограммы «Техническая и технологиче-Введение. Обеспечение устойчивого ро...
During development conditions of technical progress and the modernization of agricultural production, there are processes, that lead to fluctuations of demand and supply level in the labor market, triggering the emergence of a number of social and economic problems: rising unemployment, underemployment, chronic deficits or redundancy in certain professions, low wages, leading to a high turnover of personnel in agriculture, a decrease in the competitiveness of the labor force and the growth of social tension in society. The resulting structural transformation of this kind requires, as a rule, continuous monitoring of agricultural professions and the level of professional training of agricultural workers, which allows to develop timely effective measures to eliminate accumulated problematic issues. In this regard, the purpose of the publication is to study changes in the qualitative and quantitative composition of workers in agricultural enterprises, the evaluation of their professional and qualification structure. The influence of the ongoing changes in technical and technological support on the deepening of its vocational-skill division of labor is considered, which should ultimately be taken into account in the development of conceptual provisions for forecasting labor resources. Based on the results of the analysis, the causes of the identified problems were identified and measures for their solution were proposed.
Relevance. In this paper, a set of measures aimed at finding ways to effectively introduce digital technologies of domestic production (the first phase of industrialization) is considered. The ability to digitize workplaces and produce intelligent equipment without imported equipment (the second phase of industrialization). The relevance of the article lies in the need to identify effective measures and ways of neoindustrialization of the economy through the improvement of technologies and combining efforts in the form of knowledge, human resources and networks into a digital platform in order to reduce barriers to trade.Methods. Normative and descriptive methods (methods of observation, interpretation, comparison and generalization) were used in the work. In order to identify the main directions of neoindustrialization of agriculture in the conditions of digitalization, an analysis of literature sources was carried out, directions affecting the acceleration of this process were identified and the results of implResults. The authors have developed a model providing for cooperation between public authorities, science, financial institutions and enterprises producing agricultural and digital machinery and equipment. Agricultural organizations, as key links of the network cluster, contribute to the formation of partnerships between network elements and receive preferences from combining with large businesses in the form of economic sustainability and increasing the competitiveness of production.
Providing the management of an economic entity with timely and reliable information about financial and economic activities is one of the conditions for its effective functioning. The main source of such information is the internal control of financial statements. The working documents of internal control developed in the course of the study contribute to the improvement of the methodological support of the audit. To improve the planning of internal control of financial statements, a working document is proposed that allows to increase the effectiveness of control measures and to systemize the results of control procedures in a timely manner. It is recommended to reflect the results of checking the completeness and correctness of reporting accounting data in the working document of internal control “Checking the completeness and correctness of reporting accounting data”, on the basis of which it is possible to draw conclusions about the correctness and completeness of the reflection of accounting data accounting in financial statements. The revealed differences between the data of financial reports and the data of accounting registers allow us to draw conclusions about the deviations that may occur when transferring indicators from accounting registers to the reporting form. Errors found during internal control of financial statements are proposed to be systematized in the working document of internal control "Classifier of identified errors and violations in the process of internal control of financial statements" in order to subsequently assess the impact of identified violations on the organization's performance indicators and on determining taxable base for separate types of taxes.
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