Assessment of the effectiveness of the management of agricultural organizations in management accounting

The dynamic development of the agrarian sector of the Russian economy in recent years makes specific demands on agricultural organizations that require a quick response and decision-making based on strategic analytical approaches.Agricultural organizations can achieve the goals previously set during business planning, using reliable information support, tools for analytical actions and competent management decisions. Any managerial decision made in agriculture should be based on timely information analyzed, taking into account cost-effectiveness, practicality, profitability and efficiency. However, it is necessary to evaluate this business in the long term, taking into account the effectiveness of the management of the agricultural organization, for the development of the agricultural organization. In management accounting of agricultural production, the problem of a comprehensive assessment of the effectiveness of the management of an organization (business) is not given attention, and the importance of evaluating a business is also underestimated.The subject of the study is the improvement of management accounting in terms of a comprehensive assessment of the effectiveness of the management of agricultural organizations, based on available accounting documents for external and internal users.The main objective was determined in accordance with the stated goal: to develop recommendations for improving the methodology of management accounting, to assess the effectiveness of management of agricultural organizations.Performance management is an important financial and economic indicator of agricultural production. In this paper, various aspects of management accounting and analysis of the effectiveness of the management of agricultural production are analyzed. It is concluded that the proposed activities will be understood not only by internal users, but also external ones with the help of the developed methodology and management decisions on public documents

Optimization of interaction of agrarian entities as an imperative of ensuring food security of the state

The interaction of agricultural entities is based on modern market relations and the state agrarian policy. Managing the subjects of the agricultural sector of the economy is the primary task of the state, since the provision of food security of the state depends on this. The subject of the study is the establishment of relations of the agricultural sector of the country. In the grouping method, a direct relationship was established between the sum of agricultural production in farms of all categories in the constituent entities of the Russian Federation and the number of employees in the regional agro-industrial complex of the agricultural sector, as well as the number of departments in them. The purpose and objective of the study is to highlight the main functions of state administration of the agricultural sector at the regional level, to identify the lack of an effective mechanism for interaction of the subjects of the agricultural market with each other and with the regional authorities of the agricultural sector. The presented model of optimizing the relationships between the agrarian entities of the region will increase the efficiency of the agrarian sector of the region’s economy and ensure its food security. The necessity of planning and forecasting the volumes of production and use of agricultural products and raw materials is substantiated. The system of such forecasting includes such subsystems as agricultural enterprises, processing enterprises, and the population of the region. It is concluded that each subsystem works on a well-formed and well-founded functional model, which includes input and output information, controls that regulate functioning, as well as mechanisms that ensure such functioning. A special role in the forecasting process is assigned to the regional management bodies of the agro-industrial sector represented by the department for optimizing the interaction of agricultural entities in the region. The final forecast result should be a balance model of the degree of food security in the region's population

Formation of an integrated system for monitoring the food security of the region

The agro-industrial complex at the current stage of operation requires a comprehensive analysis of the main directions of agricultural development and its development prospects, assessment of indicators determining the level of accessibility of food products - according to the global food security index, which allowed us to identify the main problems in ensuring the availability of food products. The subject of the study is the formation of an integrated system for monitoring food security in the agro-industrial complex of the region. The paper presents a comparative description of the methodological approaches to assessing the food security of the region. Indicators of the Russian Federation that are not fully synchronized with the main indicators of FAO food security have been identified. The aim and objective of the study is the introduction of progressive methodological approaches to assessing the physical accessibility of food products, which involves assessing the level of development of the distribution infrastructure taking into account the FAO system of food safety indicators, which allows an objective assessment of the volume of domestic production, determine the country's comparative advantages in the production of basic food products, and also evaluate the effectiveness of this production. The identified systemic threats to the food security of the region make it possible to justify the reserves for improving the functioning of the regional agri-food market. The necessity of applying a systematic approach to assessing the level of regional food security, which consists in consolidating the organizational, managerial, financial, economic and regulatory mechanisms for regulating the food security of the region, is substantiated. This will provide an information basis for determining development priorities and guidelines, identifying problems and threats in the food sector, taking into account regional characteristics, increasing the efficiency of forms and methods of food flow movement based on the use of effective management methods, the capabilities of modern information technologies and logistic ties