The article discusses the basic economic theories for the formation of sustainable development approaches. Trends in the formation of non-financial reporting on sustainable development have been identified and analyzed. It is proposed in the paradigm of sustainability and sustainable development in relation to the methodology of accounting reporting, along with social, economic and environmental aspects, to highlight the geopolitical aspect. The significant changes made to the GRI standards in 2021 are analyzed. Using the example of the reporting process of an agricultural enterprise, the inclusion of a labor function in the functionality of a modern professional accountant is justified - the preparation of reports on sustainable development.
An assessment of the financial condition of large and medium-sized agricultural organizations of the Ulyanovsk region was carried out (in the context of the economic zones of the region). The results of a statistical grouping of organizations by net income are presented, which made it possible to determine the structure of money capital for each group and evaluate it in connection with net profit and sources of financing. Based on the generalized data of the region and its individual districts, a downward trend in the dynamics of financial autonomy, property solvency and current liquidity of agricultural organizations in the Ulyanovsk region was revealed.
The annual growth in the number of small businesses and the increase in their role in the economy of the agro-industrial complex are due to a number of factors, such as: ease of entry into a small business and organizing one's own business; flexibility, efficiency of change of specialization; minimal fixed costs; the personal nature of relationships with employees, providing good feedback, as well as a much higher interest of small business participants in the final result due to the absence of contradictions in the distribution of income, etc. It is these forms of management that are an important source of increasing incomes and living standards of the rural population, providing employment and self-employment, sustainable rural development and food security. The article examines the state of development of small business in agriculture in the Volga Federal District. An assessment of the market potential of small forms of management of the subjects of the Volga Federal District is given. The indicators of the market share and growth rates of the cost of agricultural products produced by small businesses in the subjects of the Volga Federal District are calculated. Directions for the formation of an effective mechanism for the development of small forms of management in the agricultural sector are proposed.
Financial risks pose a direct threat to the activities of any agricultural enterprise. The consequence of financial risks is the financial losses of enterprises, which can lead to the threat of bankruptcy. Therefore, a timely analysis of the financial risks of agricultural enterprises allows them to be prevented and not only to preserve, but also to increase the capital of the enterprise. The article analyzed the mobile assets of AIC organizations by the degree of liquidity risk using the example of limited liability companies in the eastern zone of the Ulyanovsk region. The calculation of alternative financial risk ratios based on the cash flows of organizations shows their low values, that is, organizations accept high financial risks. The analyzed organizations by most indicators have an average level of financial security. The likelihood of bankruptcy in eastern zone organizations is high.
The article deals with topical issues of the financial condition of the enterprises of the agro-industrial complex of the region. The work carried out a group organization of the economy and processing industry entities to increase profits, financial stability and solvency ratios. The range of problems of agricultural enterprises and manufacturing entities that require prompt intervention is outlined. Despite the generally profitable activities of enterprises of the agro-industrial complex in 2020-2021, there is a tendency to increase the share of unprofitable organizations of agriculture, forestry, hunting, fishing and fish farming (from 13.3 to 15.3%) while increasing the size and level of their unprofitability, which indicates a decrease in the efficiency of organizations of the agricultural sector of the region.
The article presents the market of milk and dairy products, considers and analyzes the demand and supply of milk and dairy products in the market of the Central Black Earth macro region. It is shown how the milk market was formed in 2021 compared to 2017. The specifics of its formation are determined, the factors influencing the development of the milk market in providing the population with milk and dairy products, taking into account the needs, are given. An assessment is given of the placement and specialization of regions in the production of milk in the Central Federal District in 2021. Milk consumption per capita per year is analyzed by the regions included in the Central Chernozem Region. Measures taken to stabilize the milk market in regulating the provision of the population with milk and dairy products, taking into account needs, are given. It is concluded that the measures taken to stabilize the milk market are effective, for this it is necessary to effectively use the resource potential in regulating the provision of the population with milk, as well as to improve the mechanism of economic interaction between subjects within the functional and sectoral structure of the domestic agro-industrial complex.
Milk production is one of the backbone sectors of the Russian economy. Against the background of a decrease in the number of cows and an increase in animal productivity, there is a slight increase in milk production in the country. Until recently, the food market was dominated by imported agricultural products, which significantly reduced the ability of domestic producers to sell milk. However, according to the latest data, there is a significant reduction in imported agricultural products in the domestic food market. The difficult production conditions that have been observed in recent years, manifested in the absence or limited possibilities of using foreign technologies, have created some obstacles in the development of dairy cattle breeding. This is reflected in an increase in sectoral risks for milk production. The study of milk consumption trends in the domestic food market showed that the demand for milk and dairy products has been steadily growing in recent years. At the same time, despite a pronounced tendency to increase production volumes, the growth rate of this indicator still does not allow for scientifically based consumption norms for milk and dairy products. In the current conditions of economic and political instability, in the face of tougher sanctions from foreign countries, domestic farmers are opening up unprecedented opportunities to increase agricultural production. Measures of state support for the industry should play a key role in this matter.
The article considers the possibility of applying the "agglomeration effect" in the management of the territorial location of individual branches (sub-sectors) of agricultural production on the example of sunflower cultivation for grain in order to increase the level of food security. The essence of agglomeration processes in rural areas and their impact on the development of the socio-economic situation of territories, the pros and cons of the presence of rural agglomerations are considered. Various models of rural agglomerations are described. The prerequisites for the emergence of rural agglomerations are highlighted, the main of which is the territorial concentration of production. The "agglomeration effect" is analyzed in conjunction with the "neighbourhood effect" and it is traced how the intensive development of the sunflower growing sub-industry turns into its extensive growth.
In the modern context, fat-and-oil subcomplex of the agro-industrial complex (AIC) is promising, priority-oriented, and supported in Russia. The strategic and program documents on the development of the agro-industrial complex of the Russian Federation increasingly reflect the issues of saturation of the domestic market with locally produced products and increasing the volume of exports of food products for foreign markets. The fat-and-oil industry has not become an exception and one of the strategic objectives of its development is to increase the production of key oilseeds. One of the ways to increase oilseed production in the Russian Federation may be their promotion to new climatic zones, including the Northern territories, which include Krasnoyarsk Territory. Over the past five years, a rapid increase in acreage and gross crop of oilseeds in the Siberian Federal District, including Krasnoyarsk Territory has been observed. Further development of oilseed production in Krasnoyarsk Territory is possible on the basis of focused management, including increasing the area of crops, optimizing its structure using arable land suitable for introduction to use and expanding the area of cultivation of agricultural crops in the region. At the moment, we have significant reserves in the region to increase planted area for oilseeds. In the strategic perspective, the resource potential of Krasnoyarsk Territory, proven technologies for cultivating high-yielding varieties of adapted oilseeds will allow the region to take a leading position in this sub-sector in the SFD.
Beef cattle breeding is one of the most important branches of agriculture. The importance of the industry is determined by both a high share in the structure of marketable products, the number of employed workers, the use of fixed production assets and capital investments, and a great influence on the economy of the agro-industrial complex and the level of provision of the population with high-quality food. For a comprehensive assessment of the development of beef cattle breeding in the study, a comparative analysis of the subjects of the Volga Federal District was carried out. In the study of the rating assessment, the proposed system of indicators characterizing the average daily weight gain of livestock for cultivation and fattening, the production of live weight gain (per head), the change in the production of cattle for slaughter in live weight, the change in the number of cattle was used. The ranked series of the distribution of the regions of the Volga Federal District is presented by the level of growth production (in live weight) per 1 head of cattle in agricultural organizations. The calculation was carried out by the rating evaluation method. The study showed that the Penza Region, the Republic of Tatarstan and Chuvashia occupy the leading position in the rating of the development of beef cattle breeding among the subjects of the Volga Federal District. Ulyanovsk region took 9th place out of 14 regions. The use of the results of the rating assessment made it possible to identify the level of development of beef cattle breeding in the regions of the Volga Federal District.