The Role of State Support in Technical and Technological Modernization of Agriculture Development in the Regions of Volga Federal District

Vestnik of Kazan State Agrarian University

Закирова³

et al. 2018

In modern conditions, the social component of business is becoming increasingly important both for organizations and for society as a whole, since, as many years of experience show, those enterprises that develop their socially-oriented activities are more trusted by the state, investors, counterparties, creditors and other business partners. The social responsibility of business helps minimize the negative impact of the enterprise's production activities, the formation of an atmosphere of trust, predictability and common values in society, thanks to which, business becomes economically and socially more sustainable. In this regard, relevant issues are related to the assessment of the level of social responsibility of the enterprise, determining the main directions of social development of companies. The economic essence of the concept “corporate social responsibility” has been studied and specified in the article, the main directions of the corporate social responsibility of business assessment are examined. For a comprehensive assessment of corporate social responsibility, a system of indicators is proposed that takes into account its following components: the development and implementation of human resources, the formation of environmental sustainability and the implementation of socially significant projects.

The Main Directions of Estimation of Corporate Social Responsibility of Business

Клычова¹,

Vestnik of Kazan State Agrarian University

Закирова³

et al. 2018

National assistance to agricultural production as an object of accounting: The essence and principles of organization

Nurieva

2022

Subject. This article deals with the issues related to the organization of government support for agriculture, which are the main ones in solving the problems of improving the efficiency of agricultural production and enhancing the competitiveness of domestic products. Objectives. The article aims to explore the basic prerequisites and sectoral features of agriculture, justifying the need to provide government assistance to this area of the national economy, and substantiate the author-developed definitions of this assistance. Methods. For the study, we used observation, comparison, systematization, and data generalization. Results. The article substantiates the prerequisites and reasons that determine the absolute advantage of agriculture in the distribution of government assistance in comparison with other industries. It systematizes the types of government assistance, gives the author-developed formulations of the main tasks of State regulation of agriculture and specifies the list of forms of government assistance. It also develops theoretical provisions that clarify the essence and economic content of government assistance in the accounting system, based on the peculiarities of agriculture and modern requirements for information support for the control and management of government assistance in agricultural organizations. Relevance. The results of the study can be applied both in the theory and practice of accounting, analysis and control of government assistance in agricultural organizations.

Formation of a corporate mechanism for managing the socio-economic development of enterprises in the agricultural sector of the economy

Закирова

Valiev

et al. 2021

The monograph scientifically substantiates and formulates the conceptual provisions of the formation of a corporate mechanism for managing the socio-economic development of enterprises in the agricultural sector of the economy. Within the framework of the concept, the main directions of development of management consulting are defined; a mechanism for the formation and disclosure of information on the social responsibility of enterprises is developed; a system of control support for social activities is proposed. The book is intended for researchers, practicing accountants, managers of various levels, heads of agricultural enterprises, teachers, doctoral students, postgraduates and undergraduates, students of centers and advanced training courses.