Worldwide, agriculture is subsidized. The state is trying to provide financial assistance to agricultural producers. But the WTO framework does not allow these financial flows to be directed in any direction. Support is needed that does not directly affect the formation of prices and does not violate the rules of international trade. Therefore, there is a need to improve the mechanism for the provision of budgetary funding. This immediately invokes a dilemma: to increase the efficiency of their use and to increase the efficiency of production. In agriculture, land is the main means of production. Therefore, the issue of improving the efficiency of land use, and in particular, agricultural land, has received close attention. The system of green box subsidies for crop production, which in Russia since 2013 has been used as a tool of state support for agricultural heat producers, requires further improvement. This type of financing is considered to be unrelated, since it does not define the type of supported products. The funds, in accordance with the new rules, are issued to farms for reimbursement of expenses for conducting agrotechnological field work, improving environmental safety, improving fertility and soil quality, based on the total area of crops. But in the distribution of the regional part of subsides, the methodological approaches for the subjects of Russia have differences that are related to their budgetary support and the attitude of the regional authorities to the agrarian sector. The article proposes the author’s method of allocating budget funds, taking into account the coefficient of costs coverage per unit of soil appraising score. It will enhance the efficiency of their use and, at the same time, increase the efficiency of use of agricultural land. Financing agricultural producers in the region as part of green box subsidies allows them to receive state assistance in a timely manner and gives time to prepare for the sowing campaign in technical and technological terms, as well as to conduct it in the optimum time frame.
Oilseed flax is a valuable multi - use oilseed crop. The Ural region is favorable for growing flax and has great prospects in the development of this direction. Producers of flax products need to know how profitable this crop is, and how the crop can behave when organisms or populations of the same species influence each other; what is the interaction of individuals or populations of different species, etc. To increase production and obtain high-quality flax products, it is necessary to increase the level of flax production culture through the use of science-based cultivation technologies. When creating a new variety, breeders take into account the needs of two categories of consumers - flax producers and flax processors. Some require flax varieties with high productivity (for seeds and fiber) and fiber quality, resistant to diseases and lodging, adapted to the conditions of the TRANS-Urals and Siberia. Others are varieties of flax that meet the numerous requirements of textile, construction, automotive, aviation, medical, and other industries, and are suitable for processing on modern flax processing equipment. In other words, the approach to creating a variety has now changed - it becomes targeted, for a specific order.
УДК 338.242.2 Н.В. Рознина, Е.С.Соколова АНАЛИЗ ФИНАНСОВОЙ УСТОЙЧИВОСТИ И ДЕЛОВОЙ АКТИВНОСТИ СЕЛЬСКОХОЗЯЙСТВЕННОГО КООПЕРАТИВАКлючевые слова: структура баланса; ликвидность баланса; финансовая устойчивость; операционный; производственный цикл; финансовый цикл.Введение и новизна. На современном этапе экономического развития успех деятельности любой организации во многом зависит от еѐ финансового состояния [5]. Одной из ключевых задач анализа финансового состоянии предприятия является изучение показателей, отражающих его финансовую устойчивость и деловую активность. В рыночных условиях финансовая устойчивость служит залогом выживаемости и основой стабильного положения предприятия. Если предприятие финансово устойчиво, платежеспособно, то оно имеет ряд преимуществ перед другими предприятиями того же профиля для получения кредитов, привлечения инвестиций, в выборе поставщиков и в подборе квалифицированных кадров. Чем выше устойчивость предприятия, тем более оно независимо от неожиданного изменения рыночной конъюнктуры и, следовательно, тем меньше риск оказаться на краю банкротства. Любые исследования, связанные с долгосрочным анализом, требуют оценки прошлого опыта [8].Методика исследования базируется на анализе статистических данных исследуемого объекта с применением таких методов исследования, как: экономико-статистический, экономико-математический и является продолжением ранее проведенных исследований.Экспериментальная часть. В настоящее время в научной и практической сферах предпринимаются попытки создания системы наблюдений за изменением условий, финансовой устойчивости и деловой активности предприятий [9].Методика оценки удовлетворительности структуры баланса, применяемая в отечественной практике, была установлена Постановлением Правительства Российской Федерации № 498 от 20 мая 1994 г. «О некоторых мерах по реализации законодательства о несостоятельности (банкротстве) предприятий».Показателями для оценки удовлетворительности баланса являются: коэффициент текущей ликвидности, коэффициент обеспеченности собственными оборотными средствами, коэффициент восстановления (утраты) платежеспособности [1].Коэффициент восстановления (утраты) платежеспособности рассчитывается, если показатель текущей ликвидности ниже (выше) норматива и увеличивается (уменьшается) в отчетном периоде по сравнению с предыдущим. Он является основной характеристикой наличия реальной возможности у предприятия восстановить (либо утратить) свою платежеспособность в течение определенного периода.
Reforms of local governments required new methods for generating and using financial resources of local budgets and ensuring financial security and sustainability. Financial and economic independence and fiscal security of municipalities are required for financial centralization. Currently, local governments do not have financial independence due to the increasing level of dependence of municipalities on financial assistance from regional and federal budgets. To ensure the effective socio-economic development of municipalities, improve the quality of services provided to the population, local bodies must have a sufficient amount of own financial resources. Therefore, there is a need to assess the financial and budgetary security and sustainability of municipalities. Thus, the relevance of the study is due to the need for a comprehensive scientific analysis of financial security of municipalities, identification of factors that contribute to the loss of financial security in order to select and justify measures that counteract this trend. The most important component of the financial security of local budgets is the fiscal system that affects the financial stability of budgets and the ability of local bodies to perform their functions. The paper analyzes internal and external threats to the financial and budgetary security of the Lebyazhievsky district, Kurgan region. A quantitative assessment of the budgetary and tax security is carried out taking into account six indicators and their comparison with the threshold values. Measures to improve the level of financial and budgetary security of the district are proposed and economically substantiated.
The relevance of the issue of staffing support for the agricultural sector is objective both for the individual region and for the Russian Federation as a whole. This is caused by the following: 1. reduction of the number of labor resources of a village in most agricultural regions of the Russian Federation, which has a negative impact on the renewal and replenishment of the "aging" staff potential of the agricultural sector, as well as the need to involve about 40 million hectares of "abandoned" land and development of ecological agrarian farming; 2. growing tendency to decrease the quality characteristics of the staff potential of the agricultural sector, weak orientation of staff even at the top level to introduce innovations; 3. lack of concept and strategy of development, effective functioning of the system of staffing support of the industry in the optimal mode. The development of the human resource potential of agriculture represents a particular methodological and practical importance, because it is the "key to the resource balance of the industry economy, alignment of personal and material factors, without which effective production in the agricultural sector is currently impossible". The main goal of staffing support for the agrarian sector in modern market conditions is to accelerate the growth rate of the efficiency of business entities in a multi-layered economy and increase the level of competitiveness of local food products on the market and solve the issue of food supply for both the individual region and the Russian Federation as a whole.
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