The article discusses the technique of internal control of government subsidies and peculiarities of its organization in the agricultural organizations. The subject and directions of prior internal controls were determined and recommendations were given according to the list, content and sequence of control procedures in this area.
Nowadays, the sustainable development of agriculture is impossible without state support at current economic conditions. It is due to the peculiarities of agricultural production, which has a lower productivity, compared with other industries, but plays a vital role in the provision of food, that allows us to solve the problem of strategic national security fully. One of the main forms of state support is targeted allocation of budget subsidies to agricultural enterprises, thus improving the efficiency of their use is only possible through the use of objective information, which is useful for management decision-making, the formation of which provides by accounting system. The carried research in the current conditions allowed us to solve the problem, mentioned in the introduction, make the appropriate general conclusions and recommendations, aimed to more efficient use of government subsidies in the agricultural organizations. In this paper we have identified the main criteria for the evaluation of grants for the purpose of rational distribution and effective use. Today, the operation of agricultural production in all developed countries is entirely based on a system of effective government incentives. In European Union countries through a variety of techniques and actions of government regulation (system of grants and subsidies, preferential loans, the application of special tax regimes, the reduction of tariffs on consumed agricultural resources, the system of credit and insurance compensation from the budget and others) performed less stable support of monopolized agriculture by redistributing income from more monopolized industry, that allows us to develop the agricultural sector at a higher level of innovation. It is extremely important to develop an effective mechanism for compliance with the criteria subsidies. From the point of view of its simplicity, the attractive approach would be to organize a unified Development Bank, which would treat all agricultural enterprises, wishing to implement a project. But the emergence of competent organizations, capable of protecting national interests, nothing is guaranteed, even under the best of circumstances, this will require significant resources and time. In addition, the same amount of money will be more useful, if you use them as subsidies for interest payments of loans, than in the role of capital. The new rules are provided corresponding transparent methods of distribution of subsidies between companies, complemented by the availability of subsidies, aimed to promoting structural reforms in certain sectors of agriculture. Moreover, the rules provided with indicators of not only the quantitative characteristics of achieving concrete results, but also qualitative changes resulting from the effective use of subsidies.
In modern conditions of agricultural organizations a special attention focuses on the development and formation of internal management reporting. As a source of financing of current and capital expenditure of the agrarian organizations, budgetary funds could have a significant impact on the increase in the company’s financial results, and therefore it requires continuous monitoring of target and efficient use. The article describes the features of internal management reporting formation on budgetary funds in agrarian organizations like agar product of management accounting and internal control system, taking into account the productive and technological and industry-wide characteristics of agriculture.
The article is devoted to the examine the peculiarities of information disclosure of government subsidies in the accounting (financial) statements of the agricultural organizations. On the basis of the study we offer main directions of improving the reporting forms for government grants in order to form an objective idea about the expected changes in financial position and operating results of the organization.
Бикмухаметова Дильбар Наилевна, доцент, к.т.н., доцент USING INTERACTIVE TEACHING METHODS IN THE STUDY OF MATHEMATICAL DISCIPLINES IN THE UNIVERSITYAnnotation. The results of training in the University are inextricably linked with mastering the method of mathematical modeling as a method of studying objects of reality. This requires the improvement of the educational process, which is associated with the updating of forms of learning on an interactive basis. One of the most interesting methods that allows you to actively form professional competencies is the method of projects. This method allows you to actively use the knowledge and skills obtained in the study of mathematics and special disciplines for solving practical problems.
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