Article is devoted to tendencies of modern development of the Russian market of fat-and-oil products in which in various quantities and proportions constantly there are considerable export-import transactions. Competitive advantage of Russia is defined by the huge territory which practically throughout is suitable for cultivation of the oil-bearing crops used in three directions (fodder, food and technical), applied in the food, pharmaceutical, chemical, metallurgical, soap-producing, tanning and textile industries and also for the technical purposes. The types of production presented at the oil and fat market constantly change under the influence of preferences and consumers, and producers. Therefore monitoring of the current situation in the domestic and world markets of fat-and-oil products and forecasting of an environment of this market need to be carried out constantly and qualitatively. The fat-and-oil products are demanded as within the country, and in the world markets. But because of gaps in technical regulations, the domestic market loses to insufficiency of the state support in innovative products and technologies. Basic provisions of the Program of development of production of fat-and-oil products are presented.
In the article the methodology of the economical and statistical analysis of financial results is considered, conditions of formation of financial results are analysed; the factors influencing financial results from sale of production and the technique of definition of estimated indicators are presented. The accounting reports, Bashkortostan stat's information and the Ministry of Agriculture of the Republic of Bashkortostan for 1991-2014 were used when carrying out a research. For the analysis of financial results from product sales the economic return indicator which provides comparability of data irrespective of an unprofitability or profitability of the organizations is used, it isn't subject to influence of inflation on results of the analysis. For improvement of a technique of the analysis of financial results from sale of agricultural production use of "coefficient of a ratio of growth rate of prime cost and the average price of unit of products" as estimated indicator is offered. Researches have shown that farms of the Republic of Bashkortostan specialize mainly in production of crop production as this branch is profitable. Deterioration in financial activity of the agricultural organizations is also noted. It is offered to develop the scientifically based technique of system of pricing considering interests of all producers, providing them steady functioning on the principles of self-sufficiency and self-financing for decrease in disparity of the prices.
Positive tendencies in technical modernization of Russian agriculture and the outlined shifts in import substitution are noted.The modern economic situation dictates need of development of strategy of import substitution in the market of agricultural machinery as technical dependence can develop into dependence technological. In article assessment of technical equipment and efficiency of use of the equipment in agriculture is carried out. By a considerable part of segments of the market of agricultural machinery the Russian producers reached in quantitative expression the capacities closing completely demand. The age structure of the available equipment and a high share of the used import equipment don't allow speaking about the prospects of formation of food security with optimism. Approaches to activization of the market of agricultural machinery are offered. It is expedient to use measures of support in a complex with financial leverages of stimulation of sales, decrease in percent on the investment credits in rural farms, formation of programs of crediting at which the new Russian equipment will become itself mortgage base. Introduction of utilization collecting on agricultural machinery can significantly reduce solvent demand for her, and the level of the offered rates of this collecting can reduce rates of technical re-equipment many times. It is inexpedient to enter utilization collecting on the equipment made in the territory of the country with high extent of localization, which doesn't have the Russian industrial analogyes.
The article assesses the current state of local government in rural areas. The necessity of its improvement shows the main obstacles to its development as a full-fledged institution. It is noted that the main condition for solving this problem is to strengthen the financial base of rural municipalities. Currently, only 0.3‰ of rural settlements do not receive intergovernmental transfers and revenues transferred by additional regulations. Changes to the Federal Law dated 27/5/2014 number 136-FZ, further narrowed the tax base of rural settlements. For transformation of local government into an effective instrument of a set of measures supposed village, dramatically improving its performance. Chief among them are the improvement of inter-level relations in rural development management through redistribution of functions among them, resources, authority and responsibility; institutional and financial independence of rural municipalities; establish a mechanism providing for local governments interested in business development and social development, improving environmental conditions, the growth of the budgets of all levels; giving local authorities powers to control the activities of all enterprises and organizations located in the territory under their jurisdiction; an introduction to the practice of annual reporting and assessment of the public activities of local authorities in rural settlements, taking on the results of its personnel and other decisions motivational; involvement of the public to participate in the management of local affairs.
The development of rural territories of the Republic of Dagestan is considered. The existing programs of development of rural territories of Dagestan are provided. The experience of Bavaria in development of rural tourism is considered. The characteristic of the purposes and actions of development of rural tourism in the republic are given. Changing of consumer behaviour increases the social and economic importance of rural tourism at the local and regional levels. Climatic conditions, cultural and historical heritage, human potential are necessary components for development of rural tourism in Dagestan. Ensuring sustainable development of rural settlements of the republic will give an impetus to development of non-agricultural activity in rural areas, to formation of idea of the republic, as about the region optimum for occupations rural tourism, to satisfaction of needs of tourists for various, high-quality tourist services. Successful realization of rural tourism in the republic requires holding the following events: opening of guest farms; the development of a technique of creation of the farms focused on rural tourism; the assistance in registration of owners of guest houses as individual entrepreneurs; the creation of a databank of guest farms; the development of system of classification of guest farms; the selection and personnel training; the assistance in the organization of the exit training tours; the assistance in establishment of contacts with tour operators; holding promotional and informational tours for journalists and tour operators.
In article the complex of the social and economic relations developing in implementation process of the state support of agricultural industry in practice of foreign countries and Russia is researched. Substantial filling and state regulation machineries of an industry are considered on the basis of data of Organization for Economic Cooperation and Development and assessment techniques developed by it. The carried-out analysis revealed that the system of state regulation acts as one of key determinants of development of agricultural industry. Level and the priority directions of state support of an industry are determined by financial opportunities and the current tasks of agrarian policies of the different countries, at the same time some common characteristic features are distinguished. So, when reducing a share of support of agricultural industry in GDP its absolute value steadily grows. During the research periods of market situation the increasing in funds for direct support of agricultural industry helps to stabilize the situation. In recent years the connected price support is replaced with untied support of the income of producers. Value of support of general services, first of all innovative activities and infrastructure amplifies. Accounting of current trends and positive experience of state regulation of agricultural industry in economically developed foreign countries is necessary for enhancement of the domestic state regulation machinery of an industry in the conditions of policy of import substitution and self-produced building-up of agricultural products.
In article problems of investment of agriculture are considered. Investments are presented as one of the most important factors of an intensification of agrarian production, the dependence of production efficiency in agriculture from the amounts of investments, including budgetary is revealed. For assessment of influence of investments on development of branches indicators on areas of northern and southern zones of Central Federal District in which about five areas have been chosen are analyzed. Such approach has allowed designating also tendencies in each zone. During the research the sizes of subsidies and investments for 2005-2014, indicators of funds on 1 hectare and funds per 1 person were estimated. Influence of these indicators on results of production activity of the agricultural organizations is compared. It is revealed that higher amount of capital investments in fixed capital in combination with an environment, rather more favourable for farming, has provided to the southern zone in comparison with northern more good results on production exit from arable land unit of area, capital productivity and labour productivity. The best results have been achieved also in preservation and use of arable land. As results of an investment of investments and increase in fixed assets are most often shown in several years, it is possible to expect in the long term growth of capital productivity in the Belgorod, Tambov and Tver regions. The conclusion is drawn on need of strengthening of the budgetary support to agriculture both for regions, favourable on an environment, and for less favourable regions where the main share of arable land is located.
Now there is objectively necessary to change the system of scientific views on economic stability of country farms. The underestimation of stability of small family forms of managing leads to low effectiveness of their evolutionary development. According to questioning of 101 farms of the Ulyanovsk region with an average allotment of 35 hectares the marginal analysis showing specifics of financial features of functioning of family business is carried out. Data processing on monetary receipts and the carried-out expenses of the studied farms has allowed to reveal certain shortcomings of the account: 1) monetary receipts of family business borrowed funds, the received grants from the budget and insurance compensations, monetary contributions of a family aren't included; 2) both cost of the current activity, and investment expenses in full are included in the expenses. It is proved that in country farms receiving profit is reached by the most severe economy on constant expenses including management expenses. It is noted that agrarian production in country farms develops, generally on an intensive way of development as increase in the area of agricultural grounds happens with the corresponding growth of variable expenses and the equal sum of constants. Shortcomings and advantages of farmer managing in comparison with the large agrarian enterprises are compared. Despite rather low indicators of labour productivity and technological lag under the authority of agrarian production, an entrepreneur approach to the organization of business and constant risk of loss of family property prevents increase in prime cost of the made agricultural production and provides stability of production of country economy, small by the sizes.
Functioning of the agro food market is at a loss the problems arising at all stages of a chain of merchandising from producers to end users. At a stage of production it is the high specific weight of production made by small-scale producers which lack for capacities of storage and difficulty of sales of products of loss make up to 40‰. The undeveloped logistics leads to essential losses of production at all stages of merchandising from the producer to the consumer. These losses reach 40-50‰ in the course of storage, transportation and processing. Construction of network of wholesale distribution centres for which the state program of support is developed can become one of solutions of these problems. Emergence in the market of wholesale distribution centres won't destroy the developed structure of the market, and will promote its improvement, will allow reducing a margin of intermediaries that finally will reduce the price of production and will increase volumes of consumption of fresh food. However an opportunity its realization is called in question because of strict requirements which small-scale producers aren't able to execute of orientation of the program to large-scale infrastructure projects. There are fears that procurements of production of farmers will be conducted at the dumping prices, and the cost of services in storage and a side job will be high. The formula of calculation of optimum power of single storage of production in a distribution centre with a binding to the concrete place of a location based on the actual consumption of production and already available capacities of wholesale bases is offered.
The need of system approach to reforming of legal bases of risk management is an urgent task. Legal regulation of any activity, including associated with the decision risk problems, carried out through the adoption of regulations at various levels and implementing the main provisions of these regulations in practice. From the point of view of efficiency of regulatory impact on the specific economic processes, regulatory mechanism can be accessed from the perspective of the adequacy of the impact of the regulatory and legislative framework on economic processes and the position of the practical use of the legal provisions. With institutions of legal support solutions risk problems interract institutions of different levels that ensure the functioning, expansion, replacement of the existing rules. On the decision risk problems affect the political, legal, professional, cultural, moral, labour standards, and they are refracted in varying degrees in innovation. Due to the increased importance social factor of risk is considered. Legal regulation of problems of risk in agriculture is limited to several documents which allow agricultural producers to reduce an adverse effect of factors of economic risk. The submitted analysis of some normative legal acts touching on an issue of regulation of risks in agriculture has shown that the existing system of legal regulation needs revision for increase in efficiency of her impact on economic subjects; the enterprises not always completely use the opportunities given them.