The purpose of the study was to identify and evaluate factors that affect the reproduction of labor resources located in the rural territories of the Sverdlovsk region. It is noted that in the works of scientists insufficient attention is paid to such a factor as cultural and leisure events and the cultural and household infrastructure of rural territories. The work attempts to assess the influence of various factors, as well as to focus on cultural and leisure activities from the point of view of the attractiveness of rural areas. Activities organized by cultural and leisure centres remain insufficiently accessible to rural residents. The number of activities for different categories of rural population remains low relative to urban residents. A cultural environment that fully meets the needs of the rural population has not yet been established in rural areas.
The article provides a structural analysis of changes in tax legislation, focuses on the features of the use of special tax regimes. The trends in tax payments and insurance contributions are reflected. Attention is drawn to the differences in the tax burden in related industries: in agriculture and food production. It is stated that the scope of application of patent and simplified taxation regimes is expanding. From January 1, 2021, the tax system of the Russian Federation was amended with regard to special tax regimes that affect taxpayers (organizations, individual entrepreneurs) from the agro-industrial industries. A single tax on imputed income was abolished, the list of activities for the patent tax system was expanded, a differentiated rate and regional benefits under the simplified tax system were introduced, and the list of activities for applying the preferential rate of a single agricultural tax was expanded. The transformation of tax conditions has an impact on an increase in the tax burden in the agro-industrial complex; especially this affects the burden of insurance contributions in agriculture, which indicates an imbalance in inter-sectoral relations.
Participants in the alcoholic beverages market face challenges from the external and internal environment in their activities. They make attempts to preserve and realize their property interests, taking into account the prevailing modern conditions. Maintaining the stable activity of market participants is an urgent task, as it ensures the stable functioning of the entire agri-food market and the alcohol market, in particular. The development of a mechanism for protecting the property interests is the purpose of the study. The authors made an attempt to develop a mechanism for protecting, which would allow achieving sustainable development of the alcoholic beverages market, solving socio-economic problems and increasing tax revenues to the budget. We have identified tactical and strategic measures, vulnerability levels to be analyzed, as well as the need for monitoring the situation, which allows us to develop and take corrective measures, to confirm the achievement of the expected result.
The article considers the existing methods and approaches for determining the cost of business, identifies the main problems and difficulties in evaluating agricultural organizations, and offers practical recommendations. Agriculture has a number of specific features, which determine the specifics of the application and adaptation of existing approaches for assessing the cost of agricultural sector organizations. The result of the analysis is to determine the possibilities of using classical methods to estimate the value of agricultural sector organizations. Agricultural production requires new approaches to assessing its effectiveness. The assessment of the agricultural business based only on classical static indicators no longer provides an objective understanding of the results in the development of the industry.
The article discusses the issues of human capital management in a number of foreign countries from the standpoint of modern technologies and methods to achieve the competitive status of the agro-industrial complex. The attention is focused on the priorities of successful human capital management. The article examines and highlights such components of human capital assessment as staff professionalism, outsourcing, digital models, investment. The importance of methods for assessing the return on investment is noted. It is confirmed that, a significant disadvantage is the underestimation of such indicators as the internal rate of return and the increase in the value of the organization. The data on human capital management in the leading world powers of the USA, Japan, and China are presented.
The Ulyanovsk region was among the first to take part in the national project of the Russian Federation «Digital Economy». The article discusses the regional experience of building an algorithm for working with the executive branch of government and structural divisions of the Government of the Ulyanovsk Region, as well as with development institutions on key digital projects. The basic directions of work in the field of digitalization of the regional economy and public administration, sources of funding for five regional projects of the national program «Digital Economy» are disclosed. The implementation of the directions of digital transformation of the regional economy and public administration in the Ulyanovsk region made it possible to partially eliminate the heterogeneity in the use of office equipment and software in different municipalities, ensured interaction between government bodies and the population, and increased the quality of provision and availability of public and socially significant services. Further digital transformation of the regional economy and public administration requires the achievement of new identified priority goals and objectives, taking into account the implementation of the best practices of other leading regions.
In the conditions of economic sanctions and instability of world markets, the problem of food security is becoming one of the most important for ensuring the independence and stable development of each country. Our country is characterized by a large number of regions that are diverse in their natural, climatic and economic conditions. This diversity allows each region, taking into account its competitive advantages, to contribute to the country's food security. Most of the regions have conditions that allow them to produce most of the main types of food. Of course, the efficiency of production can vary significantly due to differences, first of all, climatic conditions. Nevertheless, most of the regions can produce agricultural products in volumes sufficient to meet at least half of the demand for it. The article clarifies the definition of the concept of "food security". Using a system of indicators, the assessment of the level of self-sufficiency of the Ulyanovsk region with food relative to actual consumption and rational norms is carried out, the dynamics of changes in the level of consumption of basic foodstuffs over the past fifteen years is analyzed, the region's place in the Volga Federal District is determined by the level of availability of food products.
Modern agricultural production involves the use of a significant number of types of fixed and working capital. It should be noted that a significant part of them comes from abroad, which makes the agricultural economy dependent on the supply of imported machinery, equipment and some types of working capital. This negates all the efforts of the State related to the implementation of the indicators of the Food Security Doctrine. In addition, the use of imported machinery and technologies contributes to the rise in price of the main types of agricultural products and food. All this requires the restructuring of the state agrarian policy. In particular, it is necessary to solve the problem of dependence of agricultural production on the use of imported machinery, technologies and working capital
The article examines and analyzes the property potential of agricultural organizations of the Ulyanovsk region from the point of view of the efficiency of use, sources of its formation. Agricultural organizations of the Ulyanovsk region are in a satisfactory property situation. The increase in the share of working capital in property indicates the formation of a more mobile asset structure that contributes to accelerating the turnover of enterprises. The forecast values calculated using the financial and analytical system «Alt-Finance» indicated a positive tendency to increase the share of current assets, which indicated an increase in the mobile part of the assets of agricultural organizations in the Ulyanovsk region. The use of information technology for the analysis, forecasting and planning of the activities of organizations helped to increase the efficiency of decision-making in difficult economic conditions.
The successful functioning of the business and the growth of its efficiency is associated with the competent management of the financial condition of the organization, the improvement of the methods used to evaluate it. An assessment of the financial condition of agricultural organizations of the eastern zone of the Ulyanovsk region, including 4 districts, was made. For 44 agricultural companies with limited liability, an assessment of liquidity, financial stability, and a diagnosis of the likelihood of bankruptcy was carried out. Organizations with an equity share of more than 50% have the best financial performance. The main factors of unsatisfactory solvency of the studied organizations are increased immobilization of own working capital, untimely receipt of funds from debtors, irrational structure of working assets.