VESTNIK 1(13) 2018
- Title:
- VESTNIK 1(13) 2018
- Number:
- 1
- Year:
- 2018
- Date publication on the site:
- 2018-04-04 14:08:51
- Full journal in PDF:
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Content all 16
YIELD FORMATION OF DIFFERENT VARIETIES OF PUMPKINS AT INTENSIVE TECHNOLOGY OF CULTIVATION IN THE CONDITIONS OF DRIP IRRIGATION
UDC: 635.649
Section: AGRICULTURE
Authors: Anastasia N. Bondarenko; Natalia V. Tutuma; Oksana V. Kostyrenko;
The most promising development direction in crop
production is the use of biological agents and plant
growth stimulants. The main objective of the research
was to develop science-based parameters of cultivation
of pumpkin varieties based on the optimization of the
level of mineral nutrition and application of growth
stimulators. Experience in cultivating various varieties
of pumpkin was laid with drip irrigation in light chestnut
solonetsous soils of the Astrakhan region during
2016–2017. To accomplish the tasks assigned, field
surveys were conducted, as well as observations
and measurements using various techniques such
as B. A. Dospekhov's field experience method,
G. F. Nikitenko's method of piloting in crop production,
the technique in vegetable growing and melongrowing
by V. F. Belik. For the first time in a twofactor
field experiment, the techniques of foliar
treatment with stimulants against the background of
the introduction of mineral fertilizers under conditions
of drip irrigation were worked out. The results for
the cultivation of different varieties of pumpkin show
the high efficiency of combined application of growth
stimulators and various levels of mineral nutrition
on the formation of commercial products that substantially
affected the ratio of consumption of the target
culture. The ratio of water consumption in the study
varied options from 74,7 to 443 m3/t. The results
obtained in the study on cultivation of pumpkins on the background of the introduction of different
norms of mineral fertilizers in combination with foliar
(leaf) treatments revealed a high yield indices on
the options N110P105K75 + Megafol and N110P105K75 +
Vitasym varieties of Yellow from Paris and Amazonka.
Biological yield varied considerably for the options
study from 14,7 to 79,2 t/ha, the marketable yield from
12,0 to 74,7 t/ha. Absolutely 100 % marketability was
observed in Dynia and Amazonka varieties of pumpkin,
i. e. indicators of biological yield and commercial
yield are the same on all options for study.
NUTRITIONAL AND BIOLOGICAL VALUE OF GUINEA FOWL MEAT IN SMALL-SCALE FARMERS
UDC: 636.5033:636.034
Section: AGRICULTURE
Authors: Leonid S. Kudryashov; Olga A. Kudryashova; Vladimir A. Zabiyakin; Tatyana V. Zabiyakina;
Guinea fowl meat has high nutrition value for providing
of an organism in pro-teins, lipids, mineral substances
and vitamins. The research of nutritional and biological
value of guinea fowl meat is aimed at revealing
the merits and demerits of keeping a bird in conditions
of small flocks. The chemical characteristics
of the different varieties of meat are also detailed,
including the mass fraction of protein on a dry basis
in pectoral muscles is 80,80–85,57 %, in femoral
muscles – 83,66–86,56 %.; the mass fraction of fat
on a dry basis in pectoral muscles are 15,19 % at the
Volga-white breed, 9,56 % at the Blue breed and
10,00 % at Gray-speckled breed of guinea fowl.
High dietary qualities of meat can be demonstrated
by low mass fraction of fat in muscles. Amino-acid
structure has shown that the largest specific weight
is the share of replaceable amino acids such as, for
instance glutamate, aspartate and glycine. The largest
content of irreplaceable amino acids is the share of a
lysine and a leucine. Differences between pectoral
and femoral muscles of guinea fowls are revealed
concerning share of irreplaceable amino acid of
methionine to replaceable amino acids of arginine
and aspartate. The ratio of unsaturated and saturated
fatty acids in pectoral muscle’s lipids are 1,69 : 1 for
Volga-white breed, 1,68 : 1 for Blue breed, 1,69 : 1
for Gray-speckled breed. Muscles of Blue breed
guinea fowls differed in the low content of zinc.
Muscles of Volga-white breed differed in a large
content of copper. Finally, meat of guinea fowls
possesses higher strength characteristics than meat of
broiler chicken. There are not statistically significant differences of structural and mechanical properties
between pectoral and femoral muscles of guinea fowls
of the studied groups. Comparative characteristic of
the color coordinates of meat has shown that broiler
meat is lighter than guinea fowl meat.
YIELD AND QUALITY OF GRAIN OF WINTER RYE CULTIVARS IN THE REPUBLIC OF MARI EL
UDC: 633.11
Section: AGRICULTURE
Authors: Vladimir A. Maksimov; Rimma I. Zolotareva;
In the Republic of Mari El, the winter wedge is more
than 30% in the structure of grain crops. The rye is a
very plastic crop. It can grow in a variety of soil and
climatic conditions. Valuable properties of rye, which
allowed to promote its cultivation far to the North –
is the ability to grow at a minimum temperature, withstand
severe frosts, pour the grain at low temperatures.
However, in order to obtain high harvest of rye,
it is necessary to create appropriate conditions, in
accordance with its biological needs. The aim of
the field experiment was to study the adaptability
of new and promising sorts of rye for the conditions
of the Republic of Mari El against the background
of different levels and options for the use of nitrogen
fertilizers aimed at significantly increasing harvest,
improving the phytosanitary condition of crops
and seeds, and the consumer properties of grain.
The achievement of the purpose and solution of tasks
carried out by setting three-factor (sort, base fertilizer,
application of nitrogen fertilizing) field experience.
In terms of 2015–2017 for grain productivity grade
Rada surpassed zoned sort Tatyana subjects and varieties
of rye from different breeding centers. The main
application contributed to the increase in the harvest
of the rye varieties by 17,6 %. Introduction of nitrogen
fertilizing also increased the productivity of winter
rye by 0,9; 0,5; 1,2 t/ha, respectively to the areas N45,
N15, N45 + N15, regardless of grade. Among the 4 varieties
of the rye in the content of crude protein a
significant increase of 0,9 % in relation to the control
grade was given by the Moskovskaya 15 variety.
He main application (factor B) contributed to the
increase of crude protein by 18,8 % on average for all
varieties. The introduction of nitrogen fertilizing was
accompanied by an increase in the content of crude
protein in the rye grain, a significant excess was
observed only against the background of N45 + N15
by 0,93 %, compared with the version without the
using of nitrogen fertilizing. The content of starch
among the sorts of the rye by the factor A (variety) and the application of nitrogen fertilization (factor C)
credible excess is not revealed. By factor B (main
application) the introduction of azofosk fertilizer
at a dose of 1. 5 t/ha contributed to a significant
increase in this indicator by 3,2 % on average for
all varieties. Thus, the results of a two-year study
established that the main criterion for increasing
grain productivity and grain quality of the rye are
varieties, using of seed and application of azofosk
fertilizer in a dose of 1,5 kg/ha and split application
of nitrogen fertilization.
ROLE OF AGROTECHNICAL METHOD IN OPTIMIZATION OF PHYTOSANITARY STATE OF AGROECOSYSTEMS
UDC: 631.582
Section: AGRICULTURE
Authors: Olga G. Marina-Chermnykh;
Introduction. The phytosanitary condition of
the field agro-ecosystems under different tillage,
the presence of plant organic matter plays in modern
technologies contributing factor productivity of
agricultural crops. Functional role of tillage and
organic matter in the optimization of agrocenosis
phytosanitary field is the level of environmental
performance and efficiency in the formula of the
relationships between “plant – pathogen”. System
of agrotechnical methods with tillage and application
of organic mass of vegetable matter gives a positive
assessment of the productivity of the crop, not
the implementation of basic techniques to optimize
the phytosanitary soil creates the conditions for
the destruction of natural complexes of arable soils.
At the same time, the decline in soil fertility and
the formation of beneficial microflora occurs. Strong
driving force of biological function of agricultural
technologies is crop rotation, which affects the soil
fertility. The location of leguminous crops in crop
rotation has a positive effect not only on yield
but also on the biological activity of the soil.
Objective. To study the phytosanitary state of arable
soils and the productivity of field crop rotations
depending on soil cultivation and the use of mulch
in conditions of Mari El. Materials and methods.
The objects of study within three years were shestibalny
field crop rotations with various saturation
by grain crops. Crop rotation was introduced in
one field with a crop rotation in time. The soil of
experimental plot is sod-podzolic middle-loamy,
typical for the area of Mari El. The results of
the discussion. Optimization of phytosanitary condition
of soil in crop rotation substantially affected by
tillage and post-harvest straw mulching, helping
to reduce the defeat of root rot and increased grain
yield by 0,55 to 1,18 t/ha. the cultivation of legumes
in crop rotation reduced the infective potential of the
soil is 1,3–2,6 times and increased the value of the
environmental indicator. Conclusion. Agro-technical
method with the use of biotechnology contributes to the preservation and reproduction of soil fertility,
increase crop yields.
ROLE OF INDUCED TYPES OF HERBS AND THEIR VARIETIES FOR IMPROVEMENT OF DEGRADIATED PASTURES OF THE EASTERN PRE-CAUCASUS
UDC: 633.2.038
Section: AGRICULTURE
Authors: Ludmila P. Rybashlykova; Svetlana N. Sivceva;
Introduction. As a result of the introduction, the
selection of high-yielding species and varieties
of forage plants was carried out to create highly
productive pasture land, possessing ecological
plasticity, resistant to diseases and pests, capable of
withstanding high operational loads in the arid zone
of the South of Russia. Purpose. The aim of the
research was to study the species and varieties
of perennial grasses pasture, their physiological
characteristics, resistance to abiotic, competitive and
operational stress for use in restoration of pasture
land. Materials and methods. An experimental site
with monocomponent crops of perennial grasses of
winter type of development was laid for research.
Method of sowing perennial grasses is solid, broad-row
45 and 70 cm. The determination of the productivity
of forage grasses was carried out by a three-fold
repetition method with 1 m2. The nutritional value
of forage grasses was determined by chemical analysis
in the laboratory. Results. The phytomass of perennial
grasses varied according to the type of plants,
the method of sowing and the phase of vegetation.
The highest yield of phytomass was obtained
on 3–5 year life when in wide method of sowing.
Despite the decline in productivity of phytomass
for the sixth and subsequent years the yield of forage
mass remained high compared to control. The average
yield for 13 years was as follows: Wheatgrass elongated
(Stavropolsky –10) – 8,3–12,4 t/ha, wheatgrass
elongated (Solonchakovy) – 8,3–11,5 t/ha, Siberian
wheatgrass (Novator) – 4,5–6,0 t/ha, wheatgrass
medium (Stavropolsky – 1) – 7,4–8,7 t/ha and
awnless brome (Vegur) – 5,5–9,4 t/ha and awnless
brome (Stavropolsky – 35) and wheagrass comb
(Vikrav) for continuous crops with 3,8–6,6 t/ha.
Conclusion. Introduced fodder grasses can grow and provide high sustainable yields for 10–13 years
with nutritional value corresponding to zootechnical
requirements.
EFFECTS OF TEST SYSTEMS FOR THE PROTECTION FROM DISEASES ON THE PRODUCTIVITY OF BELLAROSA VARIETY POTATO
UDC: 635.21
Section: AGRICULTURE
Authors: Elena Yu. Udalova; Olga G. Marina-Chermnykh;
This article focuses on the most effective methods
of protective measures of the potato, aimed at the
formation of potato tubers to obtain a higher yield
with good quality characteristics. The purpose of
this study was to improve the system of protective
measures against diseases based on preplant treatment
of tubers and plant treatment of potatoes for
the growing season. The field experience held
in 2017 in the seed crop rotation experimental
field of the Mari research Institute of agriculture.
Bookmark experience, tests, records and observations
were conducted according to methodical
instructions. The task of the experiment included
evaluation of disinfectants and fungicides on the
yield and quality of tubers. Statistical data processing
was carried out in accordance with the experimental
methods. In our research we studied the efficacy
of preplant treatment of tubers with the following
compounds: Maxim – 0,4 l/t; and Fitosporin – 1 l/t
and triple treatment of potato plants in the growing
season. It is established in the field experience that
this measure allows to get good shoots, creates
the best phytoclimate for the growth and development
of plants and favors the accumulation of tuber
mass. The best option is the one where the tubers
were treated before planting with Maxim fungicide
with a rate of 0,4 l/t and a three-fold spraying of
potato fungicides on vegetation of potato plants
(Metaxil – 2,5 kg/ha, Ridomil – 2,5 kg/ha, Ordan –
2,5 kg/ha). The yield of potato tubers in it was
11,7 t / ha. Biological preparations had no significant
effect on the formation of the potato crop, because
of unfavorable weather conditions.
ROLE OF FISHERIES MANAGEMENT IN PROVIDING FOOD SECURITY IN RUSSIA
UDC: 597.554
Section: ECONOMICS
Authors: Alexandr I. Bogachev;
Currently, only about 72–75 % of the deficit of
domestic food fish protein is covered by domestic
supplies. The food safety threshold for fish products
in the Doctrine of Food Security of the Russian
Federation is set at 80 %. The norms of rational
consumption of fish and fish products established by
the Ministry of Health of the Russian Federation are
22 kilograms per year. Actual consumption on
average per capita decreased from 24,8 kg/person
in 2013 to 19 kg/person in 2016. As a result, the
urgency of the development of fisheries is growing.
The aim of the study is to analyze the state of the
Russian fisheries complex and to determine its
contribution to ensuring Russia's food security.
Fish products are an important source of nutrition
and protein. Currently, fish account for about 17 %
of animal protein in the diet of the world's population
and 6,7 % of the total protein consumed. The greatest
potential for increasing the volume of its production
is associated with the development of aquaculture.
The possibilities for increasing the catch are limited
due to the gradual depletion of aquatic biological
resources, since about 30 % of the world's commercial
fish stocks are currently re-caught and are at a
biologically unstable level. The author makes a conclusion
about the insufficient degree of development
of domestic fish culture and its non-compliance with
natural opportunities. The aquaculture sector accounts
for only 4 % of the total Russian catch of aquatic
biological resources. The significant fisheries fund of Russia, a wide range of artificial breeding sites,
create significant potential for the development of
aquaculture. The paper concludes that there is a need
for further development of Russian fish farming.
The development of aquaculture will allow expanding
the range of fish products at affordable prices,
increasing its consumption by the population,
increasing the employment of the population,
developing small and medium-sized businesses
directly in the regions of Russia, and increasing
the efficiency of using the country's water fund
of Russia, and increasing the efficiency of using
the country's water fund.
MANAGEMENT COMPANY AS AN INSTRUMENT OF RESOURCE PROVISION OF THE EDUCATION SYSTEM
UDC: 373
Section: ECONOMICS
Authors: Denis V. Bochkov;
The relevance of the material presented in the article
is conditioned by the requirements of the Government
of the Russian Federation: the involvement of the
public in the process of management and the
formation of resource support, including the financing
of social sector organizations, through the partnership
of the state and private entities. In the framework of
the theoretical study, the main goal was realized:
to find new mechanisms that allow financing social
institutions at the level of municipalities on the basis
of private-state partnership. The article describes
common approaches to the organization of publicprivate
partnership mechanisms at the level of the
regional education system. The existing mechanisms
of organization of such relations are considered and
analyzed, the current assessment is given, the opportunities
offered by societies from the standpoint of
existing normative and legal acts based on the budget
code of the Russian Federation are analyzed, the
advantages and risks in the management of the financial
resources of educational organizations in new
conditions based on mechanisms public-private
partnership are studied. As an optimal mechanism
in the organization of resource support for social
sector organizations at the level of municipalities,
the idea of introducing management companies into
the system is justified. The justification of the idea of
introducing management companies in the management
system of educational organizations is given.
In particular, on the example of the education system,
the leaders of educational organizations were offered
an algorithm for implementing the idea of attracting
management companies in resolving the issues of
resource provision for general education organizations,
their concentration in the hands of professionals
in addressing issues not only of a pedagogical nature
but also of the economics of an educational organization.
The pros and cons of implementing this mechanism
in the social sector are analyzed. Actions are
proposed to reduce the negative consequences and
strengthen the positive impact of the mechanism
on resource provision.
OPPORTUNITIES AND THREATS OF USING CONSUMER CREDITING AS A FACTOR OF DEVELOPING RETAIL
UDC: 330.3
Section: ECONOMICS
Authors: Oleg E. Gordienov;
This article is devoted to the study of the positive
and negative aspects of the impact of consumer
lending on the development of retail trade. The ultimate
goal is to identify the quantitative relationship
of these economic categories in a particular region.
Statistical materials of the state statistics bodies and
the Central Bank of the Russian Federation for
the period 2000–2015 were used for the study.
The object of the study was the Kaliningrad region.
Initially, we examined the dynamics of the development
of the retail trade in the Kaliningrad region,
including a cut for the food and non-food segments.
The main areas and forms of consumer lending in
retail trade are indicated. The possibilities and threats
of using consumer credit in retail trade are systematized
based on the study of author's sources. The modern
problem of crediting the population of the region
and the country is revealed. A correlation analysis
of the relationship between the volume of consumer
lending and retail trade in non-food goods of the
Kaliningrad region at the prices of 2015, including
in the upswing and in the phase of the decline in retail
trade, was performed. The key conclusion of the
study was that in the phase of economic growth the
correlation of the categories under study is very
close: the increase in the volume of issuing consumer
loans increases the turnover of retail trade. On the
contrary, in the phase of decline, the correlation of
the studied categories is weak, which indicates that
the situation is unregulated. Consequently, we need
further analysis with the involvement of additional,
conjugate indicators. In our opinion, the development
and solution of a multifactor model is required,
in which the resulting variable will be the retail trade
turnover, and factors, along with the volumes of
consumer crediting, the income of the population,
the structure of the economy and others.
ANALYSIS OF COMPETITIVENESS FORMATION FACTORS OF THE ENTERPRISE
UDC: 339.137.2
Section: ECONOMICS
Authors: Roman Yu. Emadakov;
Introduction. The study of enterprise competitiveness
is a separate big topic, the development of which
provides an understanding of the dialectics of interconnection
and interdependence of the competitiveness
of products and enterprises. The purpose is
to analyze and to systematize the factors shaping
the competitiveness of the enterprise. Materials and
methods. The research is carried out within the
framework of system-dialectical methodology.
The main research technique is a monographic description
with subsequent analysis and synthesis, on
the basis of which the author's own assumptions and
proposals are formed. Results, discussion. The system
of the factors influencing formation of competitiveness
of the enterprise is considered. The definition of
“enterprise competitiveness” is specified. The characteristic
of competitiveness of the enterprise as an integral
parameter in the system of management of functioning
and development of the enterprise is given.
The ratio of competitiveness of production and competitiveness
of the enterprise is defined. The structural
model of levels of formation of competitiveness of the
enterprise is presented. In this article the offered
system of factors of formation of competitiveness of
the enterprise is given in the supplemented and processed
form in comparison with the previous publications.
In addition, the characteristics and author's
vision of the influence of individual groups of factors
are given. An initial view of structural model of levels
of formation of competitiveness of the enterprise is
formed, connecting the proposed system of factors of
formation of competitiveness of the enterprise with the
theory of competitive advantages by M. Porter. Some
new generalizations and conclusions characterizing
“competitiveness of the enterprise” as an economic
category are carried out. Conclusion. Management
of competitiveness of the enterprise integrates all
set of the factors influencing activity of the enterprise
and its results. Enterprise competitiveness should
be seen as a comprehensive description of the enterprise's
ability to respond to changes in the market
situation and use these changes to create competitive advantages. The purpose of managing the competitiveness
of the enterprise, therefore, is to ensure
a long-term, stable position of the enterprise in the
market.
ANALYSIS AND FORECASTING OF THE POPULATION ECONOMIC ACTIVITY IN THE MARI EL REPUBLIC ON THE EXAMPLE OF SPATIAL AND TIME DATA
UDC: 330
Section: ECONOMICS
Authors: Tatyana A. Ignasheva;
The article is devoted to the study of indicators of the
level of economic activity of the population of the
region, which justify the state of the labor market
from the standpoint of its stability and organic
development in the current market economy. When
choosing the ways of forming the labor market, one
should proceed from the need to study and analyze
the internal patterns inherent in the development of
employment and remaining in a market economy,
since many factors that affect the most important
parameters of employment depend directly on the
person. This approach served as a basis for developing
a methodology for analyzing the current state of
the labor market. Based on the statistical data of the
State statistics service for the Republic of Mari El,
which characterize the economic activity of labor
resources of Mari El in a spatial and temporal context,
the methodology for assessing the functioning of
the labor market as a whole for the region and for
individual municipalities has been developed and
tested. The dynamics of the levels of economic activity
of the population and unemployment has been
studied, the regression model of the impact of socioeconomic
factors on the size of the population's
economic activity has been proposed, forecast
ARIMA-models of employment and unemployment
in the region have been constructed. Analysis of
the proposed models allows us to conclude that an
important principle from the standpoint of ensuring
employment of the population in the stabilization
of the economy is to find a compromise between
economic and social results. The developed methodology
can be used in the practical activities of the state
employment service of the Republic of Mari El
to develop a management strategy and forecast
the dynamics of economic activity of the population.
In the future, it is possible to expand the arsenal
of statistical methods used by applying methods
to reduce the dimensionality of the analyzed feature
space and to confirm the stability of the results obtained on the basis of modeling the integral indicators
that characterize the labor market.
PRACTICE OF TAXATION AGRICULTURAL PRODUCERS IN THE COUNTRIES OF THE COMMONWEALTH OF INDEPENDENT STATES
UDC: 336.226
Section: ECONOMICS
Authors: Nadezhda V. Kurochkina; Ramziya K. Shakirova;
Introduction. Agriculture – one of the largest sectors
of the economies of the Commonwealth of Independent
States (CIS), consisting of a multitude of
organizations and peasant farmers who sell standardized
products and ensuring food security. However, as a
result of the rapid growth of prices for resources,
disparity of prices for agricultural products, which
leads to non-profitability of agricultural production,
outdated material and technical base of this industry
requires additional state support. One of the most
important measures of state support for agrarian
production by the states of the CIS countries was the
introduction of taxation systems for agricultural
commodity producers. Purpose. The purpose of
the study is to summarize the experience of applying
the taxation system for agricultural producers in
the CIS countries to assess the possibility of adapting
the best practice of applying its application to the
Russian Federation. Materials and methods. With the
help of empirical methods of cognition, special taxation
regimes for agricultural producers used in the CIS
countries have been studied. Results, discussion.
The definition of the taxation system for agricultural
producers is clarified, similarities and differences,
advantages and disadvantages of the tax legislation
of the Russian Federation and the CIS countries
concerning the taxation system for agricultural
producers, are revealed, a comparative description
of the main elements of the taxation of the single
agricultural tax is given, recommendations for
improving the provisions of Russian legislation in terms
of applying the tax system for agricultural producers
taking into account the experience of the CIS countries
are given. Conclusion. The provisions of the tax
legislation of the Russian Federation, as well as the
provisions of the tax legislation of other CIS countries
in the field of applying the tax system for agricultural
producers have both their advantages and their shortcomings,
which can be eliminated by using and adapting
to their economic conditions the best provisions of each of these laws in the process of further reforming
the taxation system for agricultural producers.
FOOD SOVEREIGNTY AS THE DIRECTION STRATEGY OF DEVELOPMENT OF REGIONS
UDC: 338;348;631
Section: ECONOMICS
Authors: Matvey S. Oborin; Zhanna A. Mingaleva;
Introduction. The article is devoted to the study
of food sovereignty as an important strategy of
the state in modern conditions. Crisis periods at
different historical stages of developed countries
contributed to the evolution of the concept of food
sovereignty and security. International experience
offers the examples of effective food market regulation,
sustainable solutions that promote progress in
agricultural production and improved food quality.
Many prosperous countries, to which the USA and
China should be included, put the food security strategy
at the basis of providing food to the needy strata of
the population, as well as the quantitative and qualitative
parameters of supplying the territories and
regions with food products. The international experience
is useful for Russia because it contains solutions
that have no analogues in the subjects, but which
could be adapted based on the specifics of agriculture
in areas with different climatic, infrastructure and
financial potential. The objective is to review the
main directions of strengthening the food sovereignty
of regions on the basis of domestic and foreign experience
of management of agriculture. Materials and
methods are regional statistics, comparative, formal
logical, analysis of statistical data. The results of the
study discussion. Various interpretations of the
concepts of food independence and food security are
considered; the experience of the US and China in
the field of strengthening food security has been
studied. On the example of the Perm Krai, Tula and
Vladimir regions, the state of food security and its
separate areas was examined. The main problems of
these territories include the complex socioeconomic
situation of small towns, which consists in the
outflow of the able-bodied part of the population and
a low standard of living. However, these areas
present the potential to produce quality food products
and create environmentally friendly technologies.
Conclusion. A package of measures is needed that
covers state investments in agriculture, food quality
control, support of agricultural producers.
PROBLEMS OF INTRODUCTION OF GMP AS THE FACTOR REDUCING THE COMPETITIVENESS OF PHARMACEUTICAL MANUFACTURERS
UDC: 338
Section: ECONOMICS
Authors: Artem Igorevich Poverinov ; Sergey Viktorovich Kunev ;
можно сделать вывод, что в агрессивной конку-
рентной среде внедрение стандарта GMP может
отрицательно сказаться на большом количестве
предприятий отечественной фарминдустрии.
MANAGEMENT ACCOUNTING OF COSTS IN AGRIBUSINESS ENTERPRISES
UDC: 657
Section: ECONOMICS
Authors: Mariya V. Stafievskaya;
Nowadays, a real tool for making a profit is investment
in agribusiness. The primary importance has
been given to agricultural producers, but the regulatory
framework for accounting is not improving
on the proper level. Since 2003, there have been no
adjustments to the calculation of the cost of agricultural
products, cost management. In agribusiness,
the success of an enterprise is determined by the level
of its competitiveness and labor resources. The price
of production is determined by the costs of its production,
on the basis of which the profit of the enterprise
depends. If there is profit, then there is every reason
for growth, which means that the development condition
is the successful management of production
costs, which emphasizes the relevance of the study.
The purpose of the research is to develop a methodology
for reflecting the risks of agribusiness as
accounting objects. By the method of analysis of the
break-even production on the example of a specific
agricultural producer, the article consistently reveals
the mechanism for determining the actual cost of grain
crops. The author shows a model, based on which,
the agricultural producer can make a decision on
managing the cost, the volume of realization, the
price. The inclusion in the cost of risks is justified.
Scientific novelty consists in developing a scheme
for risk classification for agribusiness enterprises.
This scheme was developed with a view to subsequent
accounting of risks on the off-balance account in the
context of the proposed sub-accounts. The methodology
of risk reflection in management accounting,
financial reporting is offered. In conclusion, it was
concluded that the use of the proposed methodology
will allow for timely taking into account the assumed
risks in the cost of agricultural products. The subsequent
reflection of the recorded risks in the financial
statements, in the form proposed by the author, will
increase its transparency to attract investors.
COMPARATIVE CHARACTERISTICS OF THE SYSTEM OF TAX PAYMENTS OF RUSSIA AND THE REPUBLIC OF TAJIKISTAN
UDC: 336.2
Section: ECONOMICS
Authors: Ramziya K. Shakirova; Sherali H. Mahmudov;
Introduction. The tax system of the state is the most
important element of the market economy, constantly
in a dynamic state. The concept of “tax system” has
an ambiguous interpretation. In practice, a narrow
interpretation of this term is more often used. Usually,
the tax system is considered as a set of taxes and fees
established by the state and levied for the purpose of
forming the country's budget. Comparative analysis
of tax systems of different countries makes it possible
to find options for optimizing the system of tax
payments in order to ensure an effective interrelation
between the public and private interests of organizations
and individuals. Purpose. The main objective
of the study is to identify opportunities for optimizing
the structure of the system of tax payments of the
Russian Federation on the basis of a comparative
characteristic of the overall structure of the system of
taxes, fees, tax regimes of the Russian Federation and
the Republic of Tajikistan. Materials and methods.
The work was carried out using the methods of scientific
abstraction and system analysis. The set of
general formal-logical methods and methods is used:
analysis and synthesis, induction and deduction,
comparison. Of the most active, the graphical method
(tables, figures) was used most actively, and the
statistical method was used to a lesser degree.
Results, discussion. The main result of the work is the
comparative characterization of the structure of tax
payments in Russia and Tajikistan, in addition, an
analysis of the conceptual apparatus in the relevant
part has been carried out, a set of tax payments has
been compared separately for their types. Conclusion.
The most important task of the modern state is the
adoption of decisions on the optimization of the structure
of tax payments, taking into account the external
and internal conditions of socio-economic development
and the experience of foreign countries. For the Russian
Federation, it is expedient to transform the system of
tax payments, which could help achieve parity
between public and private interests in tax relations.