Possible variants of innovative development in the sheep industry depending on the investment capacity of economic entities in the sphere of agro-industrial complex are considered in the article. The proposed procedure for the organization of synthetic and analytical accounting of costs and output of innovative production, as well as the reflection in the accounting system of sheep enterprises of the costs and revenues arising during the implementation of innovative development. The recommended proposals allow the use of accounting data for the preparation and adoption of management decisions in the system of innovative management and evaluate its effectiveness. The proposed setting of accounting support for innovative development most fully reflects the technological, organizational and economic features of innovative processes in sheep breeding.
The existing system of participants in leasing relationships in terms of debt formation is unacceptable, as it completely contradicts the strategy of development of agriculture in Russia. The assessment of additional costs should certainly be considered as a risk management tool. Thus, if a deliberately unprofitable agricultural leasing agreement is defined, risks will arise both for the lessee in terms of a lack of liquidity to pay lease payments and for the lessor in terms of the risks of losing the collateral and increasing the risks of nonpayment. Such obligations must be formed in the supplier’s accounting records, which affects not only the organization’s operational stability, but also its financial stability. The article suggests a fundamentally new approach to the formation of universally applicable information data on estimated obligations of participants in agricultural leasing agreements. Proposals for the practical application of organizational and methodological aspects of accounting based on the modernization of the settlement system the amounts of reserves, estimated reserves, and estimated liabilities are substantiated. Practical implementation of the research results by managers and accountants can greatly contribute to forecasting and minimizing risks for participants in leasing agreements.
The article discusses the positive experience of the operation of the agricultural holding of the Volgograd region, engaged in the production, processing and sale of grain and grain products. The authors identified and analyzed the factors that both hinder the formation of integration ties in the grain sub-complex of the regional agro-industrial complex, and contribute to their dynamic development. The article describes methodological approaches to the organization of integration mechanisms that take into account the economic interests of all their participants: from producers of grain products, enterprises for the processing and storage of grain, subjects of the processing industry of the agro-industrial complex, transport companies, trade organizations. A competent pricing policy for products, works and services of all economic entities of the agricultural holding has been determined as a guarantee of the ability to compete and maintain its market niche. Prospects for integrating the activities of an agricultural holding with a research organization are considered in order to increase its investment activity in terms of introducing new technological, breeding, marketing and other innovations that contribute to ensuring a high level of development of all subjects of the agro-industrial business and their financial stability.
The authors studied the use of accounting information for assessing the level of economic security of commercial banks. The article substantiates the choice of financial indicators of credit institutions as input parameters of the neural network. The analytical platform Deductor Studio Academic was chosen as the instrumental environment for assessing the level of economic security of banks. With its help, cluster analysis was performed. The division of the initial set of credit institutions into subsets (economic security classes) used the k-means method with splitting into three clusters: cluster 0 - “Optimal level of economic security”, cluster 1 -“Conditionally optimal level of economic security”, cluster 2 - “Low level of economic security”. The proposed data model with the results of the division of credit institutions into clusters according to the financial indicators of International Financial Reporting Standards made it possible to draw conclusions about the level of economic security of credit institutions and justify the choice of accounting information indicators for implementing a neural network approach to banking research.
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