No abstract

The Russian system of insuring risks of agricultural organizations requires a qualitative restructuring based on the increased responsibility of insurers and state participation. Low rates of developing the system of insuring risks of agricultural organizations with state support require seeking for new forms of insurance in the current conditions. The article points out that the use of the index insurance is currently one of the priority directions for the development of the country's agribusiness in general. An algorithm for creating an index insurance service is presented, the purpose of which is to substantiate the possibility of applying index insurance under the conditions of risky farming. A comparative analysis of the economic efficiency of index insurance of the regional grain crops and insurance of grain crops with state support was conducted. It was concluded that the use of index insurance could be useful for other regions that were identical to Kalmykia in terms of natural and climatic environment. The theoretical results obtained by the author can be considered as one of the priority directions for the development of the theoretical and methodological toolkit for insuring risks of agricultural organizations, can become a theoretical and empirical factual foundation for the formation of scientific grounds for regional economic policy in relation to agricultural organizations based on coordinating the interests of the triad of participants: state authorities, agricultural organizations, insurance organizations, as well as program forecasting and project developments.

Ключевые слова: социальная защита населения, экономическая безопасность региона, бедность населения, социальная сфера, уровень жизни населения.В статье проведена оценка экономической безопасности в социальной сфере в Республике Калмыкия, выявлены основные причины высокого уровня бедности в регионе. Проведен анализ социальных вызовов и угроз, влияющих на экономическую безопасность региона, что позволило сгруппировать их по группам в области демографии, рынка труда, образования и в области уровня и качества жизни граждан. Сделан вывод о том, что основной целью социальной политики на уровне республики является улучшение социально-экономических условий жизни граждан, и, тем самым, повышение экономической безопасности региона. Обусловлена необходимость осуществлять периодический анализ результатов проведения социальной политики с помощью социально-экономических индикаторов для оценки эффективности её реализации.

The article shows the organizationsaccounts payableof the Republic of Kalmykia as one of the most important elements of financial analysis as a separate organization, industry and the whole region. The dynamic changes in accounts payable on the basis of statistical datawere analyzed. It was revealed that the vast majority of overdue accounts payable was formed in housing and communal services. We carried outthe structural analysis of overdue debt composition and revealed the ways of its control. In order to identify the most "vulnerable" areas of economic activity from non-payment, the share of overdue debt to the total amount of debt by industry was considered. To assess the timeliness of payments of enterprises on obligations and the quality of accounts payable, we performed the analysis of the share of overdue accounts payable in its total volume. On thatbasiswe found out the approaches to optimizing the management of accounts payable, leading to the growth of financial results and further development of the economy of the Republic of Kalmykia. To analyze financial stability, it is important to consider not only the status of accounts payable, but also the ratio of accounts receivable to accounts payable. The analysis showed that the proportion is irrational; it is obvious that companies have attracted significant borrowed resources, but currently use of them in their current activitiesinefficient. The article concludes that the financial situation of enterprises and organizations of the region is extremely unstable when there is an annual growth of accounts payable and accounts receivable. In order to stabilize the financial condition of enterprises and organizations of the Republic of Kalmykia, improve their solvency and strengthen the settlement and payment discipline we explored the possibility of restructuring of accounts payable, which requires an analysis of each creditor separately, including all components of the debt-principal amount, interest and penalties.