The article, based on an analysis of policy documents and an assessment of the development of the Union State of Russia and Belarus in the field of ensuring its food security, outlines conceptual approaches on the main directions of the formation of a unified agricultural policy within of the Union and the possibility of achieving collective food security. Since the key task of the development of the Union State is to reliable provision of food security of the two countries, a common agricultural policy should play an important role in its solution. Their simultaneous and phased formation is possible using effective organizational and economic measures and mechanisms that provide for an optimal combination of market self-regulation and government influence on the production, exchange, distribution and consumption of agricultural and food products. At the same time, the agricultural sphere of the economy is the basis not only for ensuring food security in each of the Union states, but also for their socio-economic development. In this regard, it can be considered that ensuring the food security of the Union State contributes to a more active formation of its unified agrarian policy. In the context of the continuing increase in sanctions pressure on Russia and Belarus and the carrying out special military operation, it is important to adjust and coordinate organizational and economic measures and existing mechanisms aimed at achieving collective food security of the Union State.
The purpose of this study is to identify trends in the development of food consumption processes in rural households in Russia, which acts as a characteristic of the country's food security. The authors analyzed the structure of available resources in rural households of the Russian Federation and found that monetary expenditures were the dominant item in the structure of available resources in rural households of the Russian Federation, the share of the cost of natural food receipts in 2022 is decreasing relative to 2017. It was revealed that in 2017 and in 2022, the structure of consumer spending of rural households is dominated by food costs; there is a slight decrease in the share of spending on non-food products, there is a notice able differentiation in the share of service costs in the structure of consumption costs depending on the place of residence. In rural households of the Russian Federation, significantly more bread products, potatoes, sugar and confectionery are consumed (compared with urban households). In 2022, consumption of bread products, potatoes, fruits and berries, fish and fish products, vegetable oil and other dibble fats decreased relative to 2017; at the same time, consumption of vegetables and melons, meat and meat products, eggs increased in rural areas. It is concluded that an increase in the income level of the population, as the most important factor determining the level of consumer spending, will contribute to positive changes in the consumption structure of rural households, which will have a positive impact on the demographic and labour potential of the population living in rural areas of Russia in the future.
Taking into account changes in the global economy, the reconfiguration of logistics to new markets for the domestic agricultural industry; it remains important to take care of our own land resources, preserve the natural fertility of agricultural land for future generations and revive agricultural traditions in the historical agricultural territories of the Volga region. The restoration and popularization of the rural way of life is becoming relevant and at the same time in demand for most regions of our huge country. The revival of rural entrepreneurship, conceived at the beginning of the reforms of the 90s of the last century, will help replenish local municipal budgets and help preserve valuable land resources.
The paper proposes an approach to determining the maximum permissible level of the shadow economy in Russian agriculture. This approach requires determining the volume of the shadow economy of agriculture. Since the analysis is carried out for Russia as a whole, the paper uses the “adjustment of gross value added for shadow transactions of legal entities” (as a percentage of the GVA of section A “Agriculture, forestry, hunting, fishing and fish farming”). Data is also needed on government expenditures on combating the shadow economy in agriculture. To evaluate them, the survey uses data on budget expenditures on federal government information systems. Based on an analysis of the works, the research identifies the most appropriate measures for Russia to combat the shadow economy. The results of the study are of interest to government authorities when developing strategies to reduce the level of the shadow economy, and also determine the prospects for improving the business environment in the industry. This is important for stimulating the exit of entities from the shadow sector to the official one.
The article presents the author's understanding of the issue of the quality of internal audit, taking into account the industry specifics of the audited objects (industry – agro-industrial complex), suggests criteria based on which it is possible to form an idea of the quality not so much of the standardized internal audit itself, but rather of the quality of the audit study conducted in relation to a specific object, the condition of which reflects the audited reporting both external and external and internal. The authors systematized the standard principles, the implementation of which ensures the functionality of the internal audit control system and the achievement of the purpose of specific inspections, determined their composition and significance in the methodology of accounting, audit and control, formalized in the relevant Federal laws and standards of the Russian Federation. It is concluded that internal audit as a link of internal control should be perceived as the most important functional element of the corporate management system.
The article presents a study of the impact of the pandemic as an external factor in the sustainable development of agriculture. The purpose of the work is to identify the parameters of sustainable development of agriculture in the Russian Federation and regions. The chain growth coefficients of indicators are calculated based on Rosstat data for the period 2018-2021. It has been established that the parameter for the development of animal husbandry in the Russian Federation, Leningrad and Penza regions in 2020 is an increase in the coefficient of increase in milk production (respectively, Kpr=0.03, Kpr=0.03, Kpr=0.12). In 2020 a tendency to increase the growth rate of gross grain harvest for the Russian Federation (Kpr=0.10) has been revealed. The parameters of crop production development in the Russian Federation and the Penza region in 2021 are the coefficients of increase in the gross harvest of sugar beet, seeds (respectively, Kpr=0.22, Kpr=0.17), sunflower (Kpr=0.18 and Kpr=0.12). The pandemic-neutral process in the Russian Federation is egg production. The stability of the chain growth coefficient in 2020 and 2021 is characteristic of agricultural products in the Russian Federation and in the studied regions. In 2020, there was a differentiation in the development of agricultural production based on a reduction in the growth rate of gross grain harvest in the Leningrad region (Kpr=0.10) and its increase in the Penza region (Kpr=0.74). The scientific novelty lies in the comparative study of the growth rate of agricultural indicators in the pre-pandemic year and during the pandemic, which made it possible to identify the parameters of sustainable development of agriculture and its sub-sectors in the studied conditions.
The article proves that the principles and factors of sustainable development of the agricultural sector should determine the complex of three vectors – social, environmental and economic. Achieving an even balanced development of agriculture is considered in a dynamic sequence – sustainable development as an innovative direction, as a certain balance capable of resisting external shocks and negative trends of the crisis, as a progressive outstripping economic development, as the ability to rationally use production factors in order to maximize the satisfaction of society's needs, as a certain process that eventually leads to economic growth and ensuring the rational needs of the population. For the purpose of a comprehensive analytical assessment of socio-ecological and economic effects, the trends in the development of the agricultural sector of the economy are considered on the basis of an integrated assessment of the sustainability of the region's economic development and the importance of desirability. A comparative assessment of the development of the subject of the Russian Federation and municipal districts of the region is given from the standpoint of the influence of economic, social and environmental factors, potential conditions for the development of the agricultural sector of the Omsk region are analyzed by means of summary indicators. The purpose of the study is to build a concept of a new model of progressive development of agriculture in the region based on monitoring the identification of comparative advantages of municipal districts using positive practices of effective management for outsiders, the new concept of efficiency management of the agro-industrial complex is reduced by the authors to solving industrial, economic, environmental and social problems of the functioning of a dynamic system, where the sustainability of development is characterized by the ability to maintain positive properties in changing conditions, ensuring a minimum level below which the system cannot function sustainably, due to the fact that the definition of "sustainable development" contains a certain contradiction between stagnation and development. It is noted that the options for implementing models of sustainable development of the agricultural sector of the economy should be determined by socio-economic development strategies, taking into account the inclusion of anti-crisis measures to stabilize economic growth rates with simultaneous population growth to an appropriate level of economic development and social well-being.
Profit and profitability are key parameters for assessing the efficiency of agricultural production. These are also sources of simple and expanded reproduction, innovation activity. Today, the agricultural sector of the country is developing in difficult geopolitical conditions; nevertheless, it demonstrates positive dynamics of growth in the volume of production of the main types of agricultural products. An important direction of increasing the efficiency of agriculture in the studied region is innovation, digital transformation, as well as investments aimed at replacing outdated equipment, machinery and technologies with new-high-performance ones. The increase in the efficiency of agricultural production is also possible on the basis of optimization of material and monetary costs, improvement of their structure, search for areas of savings, which, as a result, leads to an increase in profit, profitability. In order to increase the efficiency of agriculture at the current level of its economic development, it is advisable to revise the structure of agricultural production in the region, focusing on more profitable areas of activity.
The article analyzes the dynamics of the Sverdlovsk region's labor resources, assesses the level of economic burden of the rural population, analyzes the requirements of modern employers for specialized agricultural specialists. The analysis of sites in the Sverdlovsk region confirms that employers of agricultural organizations have a huge need for qualified personnel. The main negative consequences: reduction of ineffective jobs, changes in the structure of employment and unemployment, release of personnel, imbalance of supply and demand in the labor market. At the same time, there are also positive trends: an increase in demand for qualified labor, an increase in wages (at a slower pace compared to industry). The state has not resolved the problem of tension in the labor market, which is often associated with the end of seasonal agricultural work. Problems associated with the lack of qualified personnel in agricultural organizations can be solved by developing a state program with the inclusion of a block of state support for personnel training at least once every three years in the profession. According to 2020 data, the share of workers who were trained or received education from the total number of workers in agriculture (agriculture, forestry, hunting, fishing and fish farming) was: 4% of the number of workers; 1.2% of the number of managers; 1.7% of the number of specialists and 0.2% of the number of other employees. This indicates that the qualification characteristics of workers lag behind the needs of agricultural producers.
The strategic development of grain production in modern conditions is an important aspect of the state agrarian policy, and the mechanisms that ensure it should be focused on the long term. Already, in some advanced farms, including the Nizhny Novgorod region, we note gradual changes in agrotechnological processes based on the introduction of digital technologies. However, the digital transformation of production in agriculture, including the grain industry, faced a number of factors restraining its development, the main of which is that farms are at different levels of digital maturity, which indicates the relevance of our chosen research direction. At the same time, based on a critical analysis of methods for assessing digital maturity, it was found that existing ones are poorly applicable to grain production due to the specifics of its agricultural technology, which indicates the need to develop a methodological algorithm for analyzing digital maturity of grain production in the region (including analysis in three areas of agrotechnological processes, field mapping, crop monitoring,) and a scale of digital maturity levels of grain production in the region to interpret the results obtained. As a result of the application of the author's methodological algorithm, on a scientific basis, municipalities of the Nizhny Novgorod region were distributed according to the level of digital maturity and a cartogram of the digital maturity of grain production in the region was compiled, and it was also established that peripheral centers for the development of digital maturity of grain production were formed in the region