The role of small-scale private agriculture in 1990–2000. increased both as a result of the crisis of large and medium-sized enterprises, and as a result of more active agricultural activity of the population. Its contribution to agricultural production increased from 26% in 1990 to 53% in 2005. There was a rollback to self-sufficiency in food and small-scale commodity production.

As a result of the reforms, employees of agricultural enterprises and the rural public sector received the right to land and property shares of their enterprise. According to Russian legislation, the owner of a land and property share can leave the enterprise and organize an independent farm. Only 2% of the rural population organized farms and the same number took their land shares without registering farming. Taking into account the coefficient of nepotism, this is no more than 10–12% of the rural population. The rest prefer to remain hired workers and run their own private farming in parallel.

In rural areas, personal farming has become the basis of life almost everywhere, but its role has grown especially strongly in those areas where collective enterprises are in decline. True, in such areas a lot depends on human capital. In areas of depopulation of the rural population, on the periphery of the regions, where mostly pensioners remain in the villages, both large and small agriculture is being curtailed. The population survives with the help of their garden with potatoes and vegetables, picking mushrooms and berries, and in some places cutting down and selling timber or fish.

With the recovery of some large and medium-sized enterprises from the crisis, the share of small private farms will decrease. But agricultural enterprises have lost their monopoly functions in the countryside. The role of rural administrations increased, to which significant areas of land were transferred (under state ownership of land, they were previously managed by enterprises). It is not without reason that since 1997, when production in large enterprises, although with varying success, began to grow, it also increased in households. This means that the private sector also has internal reserves.

Most agricultural products per unit of land are produced in the suburban areas of the Moscow and Leningrad regions, as well as in the Krasnodar Territory and Belgorod Region. In these regions the share is higher large enterprises. The intensity of agriculture has increased in three types of regions: large-city ones with a large share of suburban farming, in some northern and eastern regions with small area and in a number of republics. In the last two types, production is dominated by small ones.

1. Introduction

2. Production and organizational structure agricultural enterprises

3. Valuation of fixed assets

4. The concept and composition of intangible assets: “know-how”, patents, company mark, “good name of the company” and others

5. Remuneration for various categories of workers in agriculture

6. Types of planning: long-term, medium-term and short-term

7. Income, profit, profitability of the intermediary organization

8. Practical tasks

9. List of used literature

Introduction

IN modern world The study of social relations is very important. Economics studies the system of economic relations between people that are formed in the process of production, distribution, exchange and consumption. By studying economics, we learn the features of the development of social production, the national and world economy.

Purpose test work is to consolidate knowledge of theoretical principles in economics.

· Independent study of designated topics

· Skill formation independent work on the selection of relevant literature

· Monitoring the assimilation of the studied material

· Collection of material, its synthesis and processing

· Development of independent research skills

· developing views on individual problems and issues of the discipline being studied

· mastery of terminology

· formation of problem solving abilities

Production and organizational structure of agricultural enterprises

All agricultural enterprises and associations carry out their activities in accordance with the tasks assigned to them on an organizational basis that determines the nature of labor, production and management, economic relations and legal status. In addition, each form of agricultural enterprise has its own specific organizational foundations, which determine differences in the level of socialization of the means of production, management structure, wages, etc. They are set out in the regulations and model charters of enterprises.

Production structure agricultural enterprises is the composition and ratio of main, additional and auxiliary industries. It is established taking into account local conditions and the tasks facing the agricultural enterprise.

The production structure of an enterprise is its division into divisions (productions, workshops, sections, farms, services, etc.), carried out according to certain principles of their construction, interconnection and placement. The most important principle of forming the production structure of an enterprise is the division of labor between its individual elements, manifested in intra-factory specialization and cooperation of production. In accordance with this and depending on the scale of the enterprise and the complexity of the manufacturing process of manufactured products, each industrial enterprise is divided into large divisions (first level): workshops, production, farms, and into smaller divisions (second level): sections, departments, workplaces. Any production process is carried out at suitably equipped workplaces. A certain combination of them forms a production site, the most characteristic feature of which is its intended purpose. A production site is a subdivision of a workshop where technological processes for the manufacture of products for a specific purpose or individual stages (process stages) of the technological process for the production of finished products or semi-finished products are carried out. At the production site, all workplaces located on it are united by transport and storage devices, means of technical, instrumental, metrological maintenance and management.

At agricultural enterprises, the most important factors shaping production structure of a particular enterprise are:

· industry affiliation enterprises;

· characteristics technological processes;

· level of specialization and cooperation of production;

· volume of output of manufactured products.

Since the production structure of an enterprise largely determines the effectiveness of its activities, the question of rational formation of this structure is very important from this point of view, i.e. choosing the right relationship between main production and auxiliary, service, ancillary and other structural units. This is due to the fact that the process of manufacturing the final target products of the enterprise is carried out in its main production shops, which should occupy a predominant place not only in their role in the activities of the enterprise, but also in the number of employees, in the cost of the main production assets and the areas they occupy.

Organizational structure agricultural enterprises represents the composition and ratio of the main production units and individual services. It is directly dependent on the specialization and combination of sectors of the economy, its size, the territorial distribution of land and other factors and conditions.

The organizational structure is developed depending on the structure of the gross output of this enterprise. The optimal organizational structure is achieved by objectively taking into account the ratio of types of products and with rational, stable connections between the divisions of the enterprise.

The optimal production volumes of each division and the total production volume of the enterprise are determined by compliance with the following conditions:

· minimal consumption of production resources;

· maximum level of labor productivity;

· production profitability.

Based on the calculation of optimal volumes, a structure of specialized divisions and the enterprise as a whole is planned, capable of organizing the production of the planned volume of products, ensuring a balance of supply and demand in the consumer market and obtaining the maximum possible profit.

The organizational structure is the basis of the management structure and therefore affects the number of administrative, managerial and service personnel, on the number of degrees in management and the nature of the relationships between general economic and lower levels of management.

The organizational structure is a set of production, auxiliary and service units that carry out their activities on the basis of cooperation and division of labor.

1. Organization of agricultural production is like a science. Subject and object of research

2. Methods and techniques of economic research used by the science of OSCP

3. Objectives of OSCP science

4. Essence and classification organizational forms enterprises

5. Organizational and economic basis for the activities of agricultural production cooperatives

6. Organizational and economic foundations of peasant (farmer) households

7. Means of production, their composition, sources of reproduction and efficiency of their use

8. Organization of service industries and their significance

9.Labor resources and organization of their use

9. Forms and principles of labor organization

10. farming system and its components

11. Crop production system and its elements

12. Livestock systems and its elements

13. Basic principles of planning

14. Features of intra-economic planning in market conditions

15. Long-term planning in agricultural enterprises

16. Current planning in agricultural enterprises

17. Operational planning in agricultural enterprises

18. Concept and economic content of specialization

19. Forms, factors and methods for determining the level of specialization

20. Basics of remuneration

21. Peculiarities of wages in agriculture

22. Organizational and economic foundations of partnerships

23. Organizational and economic foundations of societies

24. Organizational and economic foundations of unitary enterprises

25. Cost accounting in an enterprise: essence, economic content

26. Rent and its types

27. Formation of land territory and organization of land use

28. Organization of the use of means of production

29. Financial results from production and sales of products

1.Organization of agricultural production - like a science. Subject and object of research

Organization of agricultural production-implementation of a system of measures for the efficient use of land, labor, technical, material, production and financial resources. Target- obtaining a large volume of high quality products with economical expenditure of funds . Science object- agricultural enterprises and their industries.

Agricultural enterprise- an independent economic entity created to organize the production of products based on a combination of personal, collective and public interests .

Specifics due to features:

The main means of production is land,

The working period in agriculture does not coincide with the production period,

Agricultural production is carried out over a vast territory, is highly dependent on agroclimatic factors and weather conditions, agricultural products are perishable, poorly transportable, require special conditions its storage and processing, agriculture is not part of the system of large monopoly formations, and is exposed to competitive forces from service and processing units. This has a negative impact on the economics of enterprises in the industry. Rational-organization of production, which is based on the latest achievements of science and best practices, directed for its continuous improvement, the optimal combination in time and space of the activities of all structural divisions, main (technological), auxiliary (repair, agrochemical and other services) and service (transport, warehouse, quality control and others) processes.

- two major tasks:

Produce scientific statements And practical recommendations on the rational construction of agricultural enterprises: choice of organizational and legal form, justification of size, organizational and production structure, organization of land territories, formation of labor and material and technical resources.

Scientific substantiation of directions and practical measures for the effective organization of production at enterprises.

2.Methods and techniques of economic research used by the science of “Organization of agricultural production”

P provides implementation of a system of measures for the efficient use of land, labor, technical, material, production and financial resources in order to obtain a large volume of high-quality products with economic expenditure of funds.

Science object- agricultural enterprises and their industries. Agricultural enterprise- independent householder a subject created to organize the production of products based on a combination of personal, collective and public interests.

The specificity is due to the following features: the main means of production is land, the working period in agriculture does not coincide with the production period, agricultural production is carried out over a vast territory and is subject to dependence on agroclimatic factors and weather conditions, agricultural products are perishable, poorly transportable, special conditions for their storage are required and processing, agricultural production is not part of the system of large monopoly entities and is exposed to competitive forces from service and processing units. It has a negative impact on the economy of enterprises in the industry.

Method of Science- a way of knowing the subject being studied. Important in the knowledge of the laws of constructing and maintaining production have research techniques analysis and synthesis, induction and deduction. The study of factors begins by dividing them into main parts and examining them separately. After the analysis is carried out synthesis(compound constituent elements into a single whole). It allows you to create complete picture process, understand its internal structure, nature of action, patterns of development. Analysis and synthesis complement each other, since without studying individual elements it is impossible to know the whole, and without studying the whole it is impossible to understand the role of each element in its composition. The transition from analysis of facts to their theoretical synthesis is carried out using induction. The essence is in inference from the particular to the general, from individual factors to generalizations. Another type of inference - deduction- the new position is derived from the general to the specific. In the process of cognition, science also uses other research methods, each of which represents a combination of different techniques:

Statistical- collect data about phenomena and then group them according to a specific principle.

Monographic- for a detailed study of individual agricultural enterprises, on-farm divisions, progressive work methods, farming systems and livestock.

Experimental- when testing in production conditions and justifying the effectiveness of introducing new forms and methods of organizing production.

Calculation-constructive or variant method- development of several options for solving an organizational and economic problem, from which the most effective is selected.

Economic-mathematical- finding optimal options by developing mathematical models and solving problems on electronic computers. Mathematical modeling methods represent future prospects.

3. Objectives of science “Organization of agricultural production”

Organization of agricultural production provides implementation of a system of measures for the efficient use of land, labor, technical, material, production and financial resources in order to obtain a large volume of high-quality products with economic expenditure of funds.

Science object- agricultural enterprises and their industries.

An agricultural enterprise is an independent economic entity created to organize the production of products based on a combination of personal, collective and public interests.

The specificity is due to the features: the main means of production is land, the working period in agriculture does not coincide with the period of production, agricultural production is carried out over a vast territory and is highly dependent on agroclimatic factors and weather conditions, agricultural products are perishable, poorly transportable, therefore, special conditions for its storage and processing are required; agriculture is not part of the system of large monopoly formations, as a result of which it is exposed to competitive forces on the part of service and processing units. This has a negative impact on the economics of enterprises in the industry.

Problems of science :

Choice of legal form

Selection and formation of the structure of the enterprise, its organizational system

Organizations of land territory

Scientific substantiation of directions and practical measures for the effective organization of production at enterprises.

Defining relationships and connections between structural elements farms, their interaction

Determination of the functions of each element of the structure necessary for organizing and maintaining normal business activities

Ensuring the necessary coordination and consistency of departmental actions

Regulation job responsibilities personnel

Selection, placement and training of personnel

Formation of a mechanism for relations with other organizations, suppliers of components, consumers of products, sources of financing

Planning events to promote products on the market

Development of measures to economically stimulate employees

Organization on the farm effective system improving product quality, increasing labor productivity, reducing production costs

4. Essence and classification of organizational forms of the enterprise

The current legislation of the Russian Federation recognizes:

Right private property can be realized in the form of personal property of citizens, property of individual entrepreneurs and common property of two or more persons. If the right of common ownership does not define the shares of each person, then it takes the form of joint ownership; if it is defined, then shared ownership.

State property is property owned by the right of ownership of the Russian Federation and its subjects.

Property owned by the right of ownership to urban and rural settlements, as well as other entities, is municipal property .

The organizational form of production in agriculture is is a certain expedient way of organizational and technological ordering of workers, land area, means and objects of labor involved in all spheres of economic activity.

Classification in the field of agro-industrial complex:

- in relation to to the market they are divided into commodity and natural (consumer)

- by size- small, medium and large

- by main activities enterprises are divided into agricultural and agro-industrial, which have their own processing of agricultural products.

- by organizational and legal status into two groups: some have the right of legal personality, others do not.

right of a legal entity- commercial organizations such as business partnerships (general partnerships and limited partnerships), business companies (LLC, ALC, JSC), production cooperatives, state. and municipal unitary enterprises.

Without forming a legal entity- peasant (farm) farms .

Production cooperative-a voluntary association of citizens on the basis of membership for joint production or other economic activities based on their personal labor participation and the pooling of property shares.

Economic partnership-commercial organizations with authorized capital divided into shares of founders. There is a full partnership and a partnership of faith.

Unitary enterprise - commercial organization not endowed with the right of ownership of the property assigned to it. There are state and municipal .

Economical society- a commercial organization with capital divided into shares (an association of capital, not persons ).

Peasant (farmer)) households- a type of individual entrepreneurial activity agricultural production without forming a legal entity.

5. Economic basis for the activities of agricultural production cooperatives (PCs)

Production cooperative– a commercial organization, a voluntary association of citizens for joint production or other activities in the production, processing and marketing of agricultural products, based on their personal labor participation and the pooling of property shares. Constituent document- the charter established by the general meeting.

Cooperative member- An individual or legal entity that has made a share contribution in the amount and manner established by the charter and has been accepted into the cooperative with voting rights. Associate Member–The individual or legal entity that made the share contribution receives dividends, but does not have the right to vote. The property owned by the cooperative is divided in monetary terms into the share contributions of its members in accordance with the charter of the cooperative.

Share contribution(money, land plots, land property shares, other property or property rights having a monetary value) can be mandatory and additional. Mandatory share- a share contribution of a member, made without fail and giving the right to vote and the right to participate in the activities of the cooperative, to use its services and benefits, and to receive cooperative payments. It is established in equal amounts for all members of the cooperative.

Additional share- this is a member’s contribution in excess of the mandatory share for the purpose of receiving dividends. Dividends- this is the part of the profit paid on additional shares of members and shares of associated members.

To carry out activities, he must create two mandatory funds .

Unit trust- determined at the level of the amount of mandatory share contributions. Reserve fund- consists of at least 10% of the cooperative’s mutual fund: this is part equity and is not subject to distribution to members’ shares (unforeseen circumstances, coverage of damages and losses, education and training of personnel for planning future expenses), also other funds Based on the specifics of your activities and financial capabilities: return fund share contributions, development fund production and others. He has the right to classify these funds as indivisible upon unanimous decision at the general meeting.

By the time of registration, a member of the cooperative must contribute at least 10% of the mandatory share, the rest - within a year from the date of state registration. Number of members there should not be less than five people. The cooperative does not have the right to issue shares. Profit distribution :

Reserve fund and other indivisible funds provided for by the charter

Mandatory payments to the budget

For the payment of dividends on additional shares and shares of associated members of the cooperative, the total amount of which should not exceed 30% of the profit to be distributed to cooperative payments. Cooperative payments- part of the profit distributed among members in proportion to their personal labor participation. A production cooperative can be voluntarily reorganized or liquidated by decision of the general meeting.

6. Organizational and economic foundations of peasant (farmer) farms (peasant farms)

peasant farm- an association of citizens related by kinship and (or) property, having property in common ownership and jointly carrying out production and other economic activities (production, processing, storage, transportation and sale of agricultural products), based on their personal participation, may also be created by one citizen.

Peasant farm implements entrepreneurial activity without forming a legal entity.

Citizens who have expressed a desire to create a peasant farm enter into an agreement among themselves.

Composition of property: land plot, plantings, outbuildings and other buildings, livestock, poultry, machinery and equipment, vehicles, inventory.

Products and income received as a result of the use of its property are the common property of the members. The property belongs to its members on the right of joint ownership, unless otherwise established by agreement between them.

Member shares in case of shared ownership of property, they are established by agreement between members. Members jointly own and use property.

On exit of one of its members, the land plot and means of production are not subject to division. In this case, the citizen has the right to monetary compensation commensurate with his share in the common property

Upon termination in connection with the withdrawal of all members from it, its property is subject to division between members in accordance with the Civil Code of the Russian Federation.

For creating its activities can provide and acquire land plots from agricultural lands.

Citizens who are interested in being provided with land plots submit an application to the executive body. The application is accompanied by an agreement concluded between the members of the f-go household.

New members can be accepted into the household. Admission is carried out by mutual agreement of members of the household on the basis of a written application from a citizen. Exit is also carried out upon his written application.

Members set by mutual agreement, the internal regulations of activities, rights and responsibilities, as well as responsibility for failure to fulfill established duties.

Each member has the right to a share of the income received from activities in cash or in kind. The amount and form of payment to each member of personal income are determined by general agreement.

Head one of its members is recognized.

Main activities- production and processing of agricultural products, transportation, storage and sale of agricultural products of own production.

F-ekhoz-va can, by agreement among themselves, create associations in the form of associations or unions of f-ekhoz-tv on a territorial or industry basis.

Ceases its activities :

1) in the event of a unanimous decision of the members of the business to terminate;

2) if there are no members left;

3) in case of bankruptcy;

4) in the case of creating a production cooperative or business partnership on the basis of the property of a business enterprise;

5) based on a court decision.

Disputes arising in connection with termination are resolved in court.

7. Basic means of production, their composition, sources of reproduction and efficiency of use

Fixed assets- a set of material assets created by social labor, long-term participating in the production process in an unchanged natural form and transferring their value to manufactured products in parts as they wear out.

Depending on the nature of the participation of fixed assets in the sphere of material production they subdivided I'm on:

- production fixed assets function in the production process, constantly participate in it, wear out gradually, transferring their value to the finished product, they are replenished through capital investments,

- non-productive fixed assets are intended to serve the production process, and therefore are not directly involved in it, and do not transfer their value to the product because it is not produced; they are reproduced at the expense of national income.

According to the existing classification of fixed assets by its composition depending on the purpose and functions performed, they are divided into the following types: - buildings, - structures, - transmission devices, - machines and equipment, including: - power - workers - computer equipment - other - vehicles, - tools, - production inventory and accessories, - other fixed assets (draft animals, perennial plantings).

Fixed assets of enterprises accounted for in monetary terms are fixed assets. The monetary valuation of fixed assets is reflected in accounting at initial, replacement, full and residual values.

Reproduction of fixed assets carried out through capital investments and major repairs. Capital investments provide both simple and expanded reproduction of fixed assets.

Major renovation provides only simple reproduction of fixed assets.

Capital investments represent the costs of: 1. creating new fixed assets; 2. reconstruction of existing fixed assets; 3. expansion and technical re-equipment operating fixed assets. Capital investments in fixed assets can be divided according to the nature of reproduction, their purpose, industry direction, composition and sources. Capital investments are made through various types Money, called sources of financing. These should include own funds enterprises (associations), bank loans and budgetary allocations.

8. ORGANIZATION OF SERVICE PRODUCTS

Organization of on-farm transport

Depending on the nature of cargo flows, transportation can be on-farm and inter-farm three groups of roads: with improved coating; with hard surface; natural soil.

For the economic assessment of vehicles, the following indicators are used: labor costs per unit of work, its cost, the amount of reduced costs.

Component of production organization- determination of the need for vehicles. In this case, one should have the volume, distance of transportation, duration of the working period, actual carrying capacity, and road condition.

Traffic volume calculated based on the gross harvest of crops, livestock, volumes of transported fertilizers, building materials, feed, seeds, fuels and lubricants

The organization of petroleum management in agricultural enterprises involves: determination of the need for petroleum products, supply of them. their storage, refueling of tractors, combines and other machines. Required amount fuels are determined according to technological maps.

For trucks, the need for gasoline is calculated based on the volume of cargo transportation and average norm consumption per 1 t/km. For rational storage of petroleum products, oil depots, oil depots or stationary refueling stations are created.

Organization of electrical facilities - Represented by power lines, power plants, transformers, electric motors, electrical devices serving production processes in the crop and livestock industries. Electrification makes it possible to reduce the cost of human labor compared to manual, non-mechanized labor. The need for electricity is determined based on the total number and established standards per person per year. Backup diesel power plants and mobile power plants help maintain power.

Organization of machine maintenance and repair

Maintenance is aimed at maintaining machines in working condition, avoiding premature wear and tear of machines, the productivity of machines, the level of costs for their operation and repair depend on this. Held technical (periodic) inspection of machines in order to- determine their condition and technical readiness.

Two types of repairs: T current tractor repair- after 2000 hours, the second - after 4000. overhaul - after 6000 hours of engine operation. A complete repair cycle of tractors (from one overhaul to another) includes one overhaul and two current repairs.

For cars- carried out depending on their technical condition. The planned mileage of new cars before major repairs is 90-105 thousand km.

On schedule machine maintenance and repair indicate: output from the last major or current repair to the beginning of the planned period, the volume of work for the upcoming period, calendar dates for implementation Maintenance and car repairs.

The schedule allows determine the number of different types of maintenance and repairs that should be carried out, the need for spare parts; control over the timing and quality of maintenance and repairs with by specialists.

9.Labor resources and organization of their use

Labor resources- part of the country's population that, due to psychophysical and intellectual qualities, is capable of producing material goods and services.

Consist: of working citizens of working age, citizens younger and older than working age. Those who are younger are often referred to as working teenagers, while those older are often referred to as working retirees. The lower limit of working age is considered to be 16 years, and the upper limit is 60 years for men and 55 years for women. Disabled people of groups I and II, whom the state provides with a pension, are not included in the labor force.

Number calculation scheme :

Labor resources = Population of working age - Non-working disabled people of groups I and II of working age - Non-working benefit pensioners + Working teenagers + Working pensioners.

Usage in agriculture has its own characteristics :

1 uneven employment associated with the seasonality of agricultural production;

2 difficult working conditions due to the adverse effects of natural and climatic factors;

3 work with biological objects (plants, animals), which requires special knowledge and qualifications;

4 the need for timely execution of technological operations due to the development cycles of plants and animals;

5 low social and value assessment of agricultural labor;

6 widespread use of low-paid labor among teenagers, women and pensioners;

7 poor mechanization and automation of production;

8 relatively low labor productivity;

9 the need to attract seasonal and temporary workers during busy periods;

Structure and number of employees at agricultural enterprises depend on their organizational and legal status, forms of ownership and the degree of participation of workers in economic activities. When determining the optimal number of employees, it is labor intensity of products. Teenagers under 16 years of age, external workers, pensioners, specialists and employees who combine these jobs with their main jobs take part in agricultural work. They must be taken into account to determine the average annual number of employees of an agricultural enterprise.

Average annual number of employees: the ratio of actual working time (person-hours) to the annual working time fund on the farm.

When analyzing the use of labor on a farm, they take into account security ratio labor force : the ratio of the available number of workers to the required number.

The supply of labor is affected by the intensity of inflow and outflow, and the overall turnover (migration).

Intensity of inflow (outflow) of labor: the ratio of the number of arriving (departing) workers to their average annual number.

The above indicators depend on economic, social, psychological, and legal factors.

Economic forces associated with production, exchange and consumption. Labor efficiency depends on the level of remuneration, income and financial situation of workers.

Salary level: so that the employee can support himself and his family. However, the monthly average wage wages for agricultural workers are the lowest compared to wages in other sectors of the national economy.

Social factors influence the labor efficiency of agricultural workers. The importance of the housing provision factor for the rural population tends to decrease. State, public housing stock, housing cooperatives in rural areas are 2-5 times worse equipped than urban ones.

The level of cultural, medical, and consumer services in rural areas is declining. The number of kindergartens is decreasing, secondary schools, libraries, district hospitals.

The deterioration of rural development affects attitudes towards work, the qualifications of workers, the demographic situation and migration.

Have a great influence psychological factors .: psychophysiological(physical activity, monotony, work and rest schedules and injury risk); sanitary and hygienic(illuminance, harmful conditions, infections, etc.); aesthetic(provision of special clothing and safety footwear, etc.); socio-psychological(team cohesion, interpersonal and intergroup relations in it).

10. Forms and principles of labor organization

The practice of the enterprise shows that there are effectively those forms of labor organization in which the basic principles are observed:

Improving the forms of its division and cooperation across industries;

Improving standardization;

Improving the organization and maintenance of workplaces;

Introduction of advanced techniques and methods;

Improving sanitary and hygienic conditions;

Correct organization of work processes.

Distinguish forms of association of all categories of personnel to participate in joint organized labor activities: intershop based on separation production process between workshops and ensures interaction of personnel at all stages of production; in-shop unites all employees in solving relevant production tasks; intra-site creation of organizational conditions for effective interaction of all employees in joint work activities.

From professional composition of workers distinguish: specialized teams are created from workers of homogeneous professions and specialties, working according to a single assignment; integrated teams include workers of various professions performing a completed technological stage or a set of unified works.

Various factors play an important role in the rational use of labor forms of intra-team labor organization .

Link– the composition is determined in such a way as to ensure that all work is carried out in the best possible time. It is headed by a non-exempt senior manager. Links can be permanent, seasonal, temporary.

Squads, working groups, complexes, technological units.

11. Economy system and its components

Agricultural system(economic system) - a set of socio-economic, organizational, technical and technological principles for constructing and conducting production for specific conditions. The goal is to meet society's needs for agricultural products.

Basic principles:

Integrity- the principle is not reduced to the mechanical sum of the properties of the components and elements of the system. Each component element depends on its place and function within the whole (system).

Structurality- the ability to present a system through the structure of its components and elements. Hierarchy- each component (plant system, farming system, etc.) or element can be considered as an independent system.

Interrelation and relationships of components and elements are built taking into account the most efficient use of environmental factors and sustainable development of rural areas. The versatility and multiplicity of formation determine the multiplicity of constructing economic and mathematical models and their systems that are adequate to the most probable farming systems.

Components of the system are criteria:

- by regional level(for country, zone, Organization of agricultural production, region, district, enterprise); according to industry principle(systems of growth, life, auxiliary and servicing production for enterprises, for the agro-industrial complex - by area of ​​activity);

-according to factor-technological characteristics(systems of wages, machinery, agriculture, fertilizers, animal feeding); according to the structural principle(production, organizational, social structure of the enterprise, etc.). The formation and development of the management system of a particular enterprise is influenced by a combination of factors and production conditions. The resource potential of the economy is of decisive importance, that is, the quantitative and qualitative state of technical, labor and land resources. Production conditions (natural, biological, socio-demographic, etc.) also have a significant impact on the development of the system.

12 Crop production system and its elements

Crop production system- the composition and relationship in the economy of such industries as field cultivation, meadow farming, vegetable growing, horticulture, etc., as well as a set of measures for their management, which covers equipment, technology and organization of production. A vital role in the formation of a rational crop production system belongs to technology, technical equipment, material and technical base. This is a system of machines and tools for complex mechanization, production automation, plant-growing buildings and structures, equipment, and other means of production.

Technological basis- the farming system is a complex of interrelated agrotechnical, land reclamation and organizational and economic measures aimed at rational use land, maintaining and increasing its fertility, increasing agricultural productivity.

Farming system tasks: use land, water, energy, technical and labor resources most productively to increase production;

create conditions for increasing soil fertility;

rational use of all natural resources.

Distinctive feature - strict zoning.

The farming system includes a number of interconnected elements - links .

Crop rotation system - allows you to create conditions for the growth and development of plants, the effective use of fertilizers, and the control of pests and weeds.

Seed system - selection of crop varieties that are most adapted to local conditions.

Fertilizer system- increasing soil fertility.

Pest control system .

Soil cultivation and plant care system combines methods of basic and pre-sowing treatment and crop care.

Land reclamation and agromelioration- a system of measures to regulate the water regime of the soil (drainage, irrigation).

Efficiency- on the varieties used. They must recoup the costs of water, fertilizers, product yield, and have increased resistance to diseases and pests, unfavorable climatic conditions, drought resistance, frost resistance.

The task of rational organization of agricultural production establish the correct relationships between these elements, find the main link that decisively determines the results of the entire system.

Farming systems are constantly changing and improving. They become more intense and differentiated. The most rational ones are those that fully comply with local conditions and characteristics, material and technical resources and the level of economic development.

To organizational and economic elements: organization of use of agricultural territory, work on introducing crop rotations, organization of labor, management, planning and control.

Crop production sectors include into the production structure of almost every agricultural enterprise, with the exception of a small number of highly specialized ones. In different zones of Russia and in farms of different production types, they have different directions, and their combinations with each other and with livestock sectors are different.

13. Livestock production system (LS) and its elements

SJ- the industry structure of liquids that has developed at the enterprise, as well as a set of material, technical, technological, organizational and economic methods for building and conducting production in each industry (elements of the system), ensuring that society’s needs for liquid products are met with the highest operational efficiency. Uneven natural and economic conditions of production across zones of the country and at individual enterprises determine differences in the sectoral structure of agriculture. It depends on the method and level of development of feed production. Influence on the choice of life fluid provides the enterprise with labor force: its lack hinders the development of labor-intensive industries if there are favorable natural and climatic conditions. Factors determining the structure of F, are: the state of the product market and the position of the enterprise in this market. The SG consists of: 1. M material and technical elements: type of buildings for keeping livestock, a system of machines for performing labor processes for its maintenance. 2. Technological elements: organizing the reproduction of the herd, increasing the breed, breeding qualities, improving the types of feeding and methods of keeping animals, measures to combat diseases. Method of keeping livestock - one of the most important elements. Preventive measures disease control- increasing animal productivity and obtaining high quality products. Provide maximum savings labor, material, technical and energy resources, which helps to increase the efficiency of production and the competitiveness of the enterprise and industry in the market. 3. Organizational and economic elements: structure and production direction of the relevant industries; livestock density per unit of land area in accordance with the specific operating conditions of the enterprise, its specialization, market position, specialization of the enterprise, size and location of farms on its territory, intra-farm and inter-farm connections between industries and groups of animals, improvement of organization and improvement of conditions labor of service personnel, lack of staff turnover.

These elements together ensure the most appropriate use of livestock, increasing its productivity, preserving livestock and improving its quality in order to produce a larger volume of high-quality products, increase the competitiveness and sustainability of the enterprise in the market at the lowest cost of labor, material and monetary resources and capital. investments. Individual elements according to -influence the formation differently. For example, disease prevention does not determine its nature, since veterinary measures are carried out using any technology and organization of production in all industries. Greater value in the formation have a method of keeping livestock and the type of feeding it. When cattle are kept loose, the equipment, technology and organization of production are different than when cattle are kept tethered. Silage-concentrate, haylage-concentrate and other types of animal feeding differ in composition individual species feed in the diet, but also by equipment, technology and organization of production. Underestimation of one or another element of the system can negatively affect the development of life as a whole. This demonstrates the interconnection and indispensability of elements.

Based on the methods of production and use of feed and keeping livestock, systems are distinguished :

Pasture system- meat and fat sheep breeding, herd horse breeding, and beef cattle breeding. Nomadic system- driving cattle in search of grass from one pasture to another. Transhumance-pasture system- Part of the livestock is moved throughout the year from one seasonal pasture to another. Stationary pasture system- living buildings are erected on pastures, mechanized, and normal living conditions are created. Cultural-pastoral system- year-round keeping of livestock on feeding grounds with active human intervention in the most critical periods, additional feeding with concentrates. In winter, improved shelters. Stall-pasture- concern for winter feeding and maintenance falls entirely on the person. The most intensive system. Year-round housing of animals is being replaced stall-camp. In winter, livestock are kept in permanent premises, and in summer - in camps; the main labor processes are mechanized.

14.Basic principles of planning

Planning– the process of preparation, development, approval and execution of plans. Through planning, the necessary balance is ensured between the production and consumption of products, the amount of market demand for goods and the volume of their supply by the enterprise at the macroeconomic level.

Home planning purpose is to ensure the effective functioning and development of the enterprise.

TO principles planning include:

1. principle of concreteness- means that the enterprise must have clear guidelines for its economic activities.

2. marginality principle(limit values) implies that the plan should be designed to achieve the maximum possible results.

3. orient in time requires that each plan have its own strictly defined boundaries in time.

4. principle of flexibility involves the development of alternative plans. Continuity of planning requires that long-term and current plans be interconnected and flexibly respond to the constantly changing conditions of the real economic situation.

5. complexity of plans- they should highlight all aspects of the enterprise’s activities: production and sales of products, logistics, hiring of personnel, remuneration, use of production assets, etc.

6. consistency planning presupposes the existence of a close relationship and consistency of various types of plans. Plans must be mutually supportive. The implementation of the work plan of one division should not disrupt the work of other divisions and the enterprise as a whole.

7. mandatory performance- the enterprise plan accepted for implementation becomes mandatory for implementation by the enterprise’s employees. If circumstances change, management may, within its competence, clarify or adjust the plan by making changes to the relevant indicators.

15. Features of intra-economic planning in market conditions

Basic planning principles: Optimality- systems approach with the widespread use of economic-mathematical and other methods. The plan includes technical and economic indicators that will ensure relative flexibility production, its adaptability with the help of predetermined reserves to the market, to the action of external and internal factors. Reliability combines properties flexibility, optimality of the economic system and sustainability of technical and economic indicators.

A set of special rules, techniques and methods for developing plans is a planning methodology. Basic methods planning : Balance sheet method - development of natural and cost balances, highlighting labor, material, land, energy, and financial. Variant, or calculation-constructive-development various options technical and economic coefficients, material and monetary costs, balance sheet linking of industries, elements of production. Program-target method- on the choice of a realistically set operating goal and the development of several options for interconnected economic and social development programs for the enterprise.

Economic and mathematical methods of which we should highlight methods of mathematical statistics, economic and mathematical models, queuing theories, and pattern recognition methods. Standard-resource method is based on an economic assessment of the production potential of a household based on the main factors of the production process. Under production potential - quantity, relationship and optimal ratio of all resources of an agricultural enterprise. When defining fixed resources, land, fixed assets, working capital and labor resources are assessed in monetary terms. Standard-resource method is based on strictly substantiated progressive regulatory framework planning. Progressive technical and economic norm- a scientifically based measure of the maximum or minimum permissible value of the technical and economic indicator of a specific farm plan.

16. Long-term planning in agricultural enterprises

Long-term plans determine direction, scale and pace of economic and social development for several years to come. Are founded on the forecast of maximum production of products with minimal expenditure of labor and money in obtaining maximum profit, is organically connected with the forecast of the development of agricultural industries in the region, zone. Two kinds : Organizational and economic plan - the project of its rational construction, all sectors and elements are in scientifically based proportions, ensuring expanded reproduction and highly profitable farming. Under development for the period of development of design capacity. IN crop production products, the period of the plan is determined by the time of development of crop rotations, reclaimed lands, obtaining the projected yield, transferring the industry to an industrial basis; V alive- time to achieve the planned structure and quality of the herd, the size of the herd and its productivity with a full supply of feed, transfer of the industry to an industrial basis, etc. consists of two main parts : In the first part main sections: legal status; natural and organizational-economic conditions; specialization, concentration and size of the farm, system of crop production, livestock, auxiliary production, ancillary enterprises; capital investments, fixed assets; mechanization, electrification and automation of agricultural production; labor force, its reproduction, population, labor resources; performance indicators. In the second part object social planning is the collective of the enterprise, and subject - social sphere his life activity. Social Development Plan- a transformation program to improve the social structure of the team, the spiritual and physical qualities of workers, and the growth of their well-being. primary goal- ensuring the required level of social development of the team. 5 main sections of this plan : In the improvement section two subsections: determining the need for workers and the supply with them - analyze the availability and quality of personnel, the need for workers, predict their expected number at the end of the planning period and determine the supply of personnel from local labor resources; training and advanced training of personnel - planning the study and special training of personnel, improving their qualifications. In the section on improving socio-economic conditions and labor stimulation: improvement of safety precautions, mechanization of production. In the section on social infrastructure development- on improving settlement and living conditions. Development of personal subsidiary plots- two subsections. In the first the main forms of integration of private farming with public farming are planned; in the second- assistance to agricultural enterprises in providing the population with production and other resources. Plan are developed by the farms themselves - project assignment . They take into account the long-term planning scheme of the agricultural region, specialization, development indicators of the main industry, location settlements and economic centers. When justifying the system in the organizational plan Integrated standards for production costs, yields, animal productivity, feed costs per head of livestock, etc. are applied. When planning yield-mathematical methods, the influence of intensification on its growth. The obtained yield values ​​are subjected to expert evaluation. About the possible productivity of animals - breeds of livestock, rational use of feed resources and obtaining products at the lowest cost. Justification indicators - for the year of development of the organizational plan is included in the plan and explained in an explanatory note , includes justification of the rational size and structure of production, labor requirements of production departments, determination of wage levels and labor productivity; the economy's needs for capital investments and sources of covering them; results of a sociological survey; calculation of economic indicators for sustainable development of rural areas. Economic and social development plan for 3 - 5 years - construction and implementation of a project for the organizational and economic structure of the enterprise. Includes the development of a management system with justification for the structure of the enterprise. In the production part of the plan: legal status, specialization, concentration and size of the farm; complex of R and F industries; auxiliary, auxiliary production; mechanization, electrification and automation of production; labor, wages, balance of labor resources, etc. When developing these sections, they provide wide application intensive technologies. Social program: need and availability of personnel; training and advanced training of personnel, improvement of working conditions. When planning take into account the financial support plan. Main indicators and production balances are developed for each year of the planning period, which makes it possible to use this information when drawing up production and financial plans. R solve problems: justification of the rationalization and organizational structure in the farms of the raw materials zone, the products that go for industrial processing act as marketable products; determination of processing production capacities, optimization of the production and industry structure of the entire association from the point of view of the most rational use of land, labor and production resources.

17 Current planning in agricultural enterprises

Annual production plans and self-supporting assignments are developed according to the forms recommended by the Ministry of Agriculture and Food of the Russian Federation. Plan forms, the procedure and methodology for their preparation are similar to the forms, methodology and procedure for drawing up the annual farm plan. The quality of development of the production program influences the development of self-supporting relations in the enterprise. Program for R asthenia- sown areas by crops, standard yields and gross output in physical and monetary terms, the need for seeds, direct costs per 1 centner of products, other direct costs to improve the quality of land, the need for fertilizers, fuel and fuels and lubricants. Livestock program- plan for inseminating animals and obtaining offspring, herd turnover, average annual livestock and productivity of animals, output of main, associated and by-products, monthly plan for obtaining products, direct costs per head and unit of production. Repair shop program- determination of the number of repairs and maintenance for equipment by quarter, costs by type. Business plan-usually for a year, answers the question: in what direction, in what industry is it advisable to invest money, effort and resources in order to remain in the market. They can be compiled for 3 and 5 years, while for the 1st and 2nd year, economic indicators are better presented by quarter. The need for compilation in cases of: enterprise reorganization; changes in the organizational and legal form; changes in the direction of production and commercial activities; Performs functions: development of a business concept, assessment of actual activities, attraction of investments. Main sections : 1 opportunities of the agricultural enterprise, its a brief description of; 2 types of commercial products and services produced, their quality and characteristics; 3 characteristics of sales markets (competitors); 4 marketing plan and strategy; 5 production plan ; 6 -organization and management of the enterprise; 7 risk assessment and insurance; 8 planning of labor resources and social relations; 9 investment plan; 10 financial plan and financing strategy; 11 national, regional, economic and social benefits from the implementation of the draft business plan. In the 1st section- strategy and main activities for the implementation of the project, those responsible for execution, brief economic characteristics for Last year, assessment of solvency, name of the enterprise, its address, telephone, fax, legal status. 2nd section- description of all goods and services, name of commercial products, characteristics of the degree of sustainability of its sales, main sales channels. 3rd section includes characteristics of markets for goods and services by region and competitors. 4th section- marketing plan and its strategy, content depends on the type of business activity, pricing, advertising policy. (5th section )- planning the production process itself, the use of advanced technology, progressive technology and the organization of labor and production, a rational structure of the enterprise's production is proposed. 6th section - organizational structure of the enterprise, workforce, personnel policy, legal support for activities, the need for personnel by profession, qualification requirements, wages by profession, training, advanced training, labor regime. 7th section- risk assessment and insurance, possible methods of protection against the influence of spontaneous situations. . (8th section) - m methodology for planning labor resources, it is necessary to determine the possibilities of attracting new workers and their wages.

All sections require investment. Method of their calculation (Section 9 ) must comply with the UNIDO methodology. The investment plan should be slightly overestimated (inflation level). section 10- development of a financing strategy (problems of obtaining borrowed funds, their repayment, investor income). Final section (11th )- the benefits that the enterprise will receive if the business plan is implemented.

Depending on the organizational and legal form of the agricultural enterprise and its size, sections of the business plan are developed with varying degrees of detail.

18. Operational planning in agricultural enterprises

Operational planning - the final stage of planning at the enterprise. Concretizes and details the production program, ensures timely delivery of planned targets to departments, performs a coordinating function, ensuring the coordinated work of all departments of the enterprise. The main goal is ensuring uninterrupted production of products in specified quantities.

The forms of plans for departments, farms, brigades, the procedure and methodology for their preparation are largely similar to the forms, methods and procedure for drawing up an annual farm plan.

Crop production program- sown areas by crops, standard yields and gross output in physical monetary terms, the need for seeds, direct costs per 1 c. main and by-products, other direct costs, measures to improve the quality of land, the need for fertilizers, fuel and lubricants.

Livestock program- plan for inseminating animals and obtaining offspring, herd turnover, average annual livestock and productivity of animals, output of main, associated and by-products, monthly plan for obtaining products, direct costs per head and unit of production.

Repair Shop Program involves determining the number of capital, current repairs and technical maintenance for agricultural machinery by quarter, costs by type of repairs and technical maintenance, repair shop costs, general and by element, for the year and by quarter.

Work plans developed in the crop and livestock industries. In crop production, they are compiled for periods of the most important agricultural work in order to carry it out in optimal timing. In livestock farming, there are operational plans for the production and sale of products, the placement of livestock on the territory of the farm, the purchase and sale of livestock and feed by periods of the year, the use of pasture lands and the green conveyor, and schedules for supplying farms with feed.

19. Concept and economic content of specialization

With the growth of aggregate demand for a variety of products in the conditions of the formation of flexible production based on the achievement of modern scientific and technical progress, it becomes possible to ensure the transition to large-scale and mass production while meeting individual consumer requests. Specialization production develops: in the event that there is an objective need for this, when it becomes economically feasible to use high-performance equipment, advanced technology and production organization.

Therefore, specialization accompanied by concentration of production of products with a high degree of commonality of production.

Production specialization- the process of concentrating the production of products with a high degree of production commonality, to the minimum acceptable or optimal sizes.

The specialization of agricultural enterprises means concentration of means of production and labor on the production of certain types of marketable products.

The purpose of specialization of agricultural enterprises- creating conditions for increasing profits, production volumes, reducing costs, increasing labor productivity and improving product quality.

20. Forms, factors and methods for determining the level of specialization

In agriculture, forms of specialization are interconnected and interdependent.

Territorial (zonal) - placement in certain production zones of types of products for which there are favorable conditions. Natural and economic factors are taken into account, higher labor productivity and cost reduction are achieved. Deepening is provided for in long-term planning. General economic specialization - division of labor between individual agricultural enterprises in the production of marketable products. The basic principle- minimizing the number of commodity industries. Territorial and general economic specialization individual enterprises closely connected. The deeper the first, the more favorable the conditions for the second.

On-farm specialization - on the most rational placement of industries and production among economic units. Target- placement of production of a certain type of product or industry in a minimum number of divisions. Intra-industry specialization - technological division of labor, several independent enterprises producing any type of product enter into cooperation. Each participant performs part of the technological process and transfers semi-finished products to the other. In cattle breeding, some are involved in raising heifers or first-calf cows, others are involved in milk production, others are engaged in raising and fattening young animals, and large specialized production is being created. To determine the existing specialization, it is necessary to use certain indicators and criteria. Characterizes structure of commercial products. determined by the structure of gross output. P production direction- determined by the share of sales of main products in total revenue from sales of agricultural products over the past three years. To specialized- enterprises with a share of the main industry in the total revenue from product sales of at least 50 %. Direction- for the main industry, the share of which in the total revenue from the sale of agricultural products is the largest. Agricultural enterprises with three or more main industries , not classified as specialized . Subdivided: crop production - grains, vegetables, potatoes, beets, etc., livestock- dairy, meat, pig, sheep, poultry. Index- specialization coefficient (K), calculated by the formula:

K s =100/U t (2H-1),

where Vt is the share of individual industries in marketable products;

N is the serial number of the industry under each type of product in the ranked series.

If the specialization coefficient is less than 0.2, its level is low, from 0.2 to 0.4 - average, from 0.4 to 0.6 - high, above 0.6 - very high (in-depth specialization). Enterprises producing one type of commercial product have a specialization coefficient of 1.

Developing under the influence of factors that accelerate or inhibit it, influence the organization of production. Promotes acceleration scientific and technological progress, especially in agricultural engineering. The desire to mechanize labor-intensive operations gives rise to the creation of machines that combine several technological operations. They are influenced by natural conditions, transport, the creation of large industrial centers, the presence of sales markets, and prevailing prices for agricultural products. F actors holding back: the desire for self-sufficiency, an even distribution of work throughout the year, and the use of by-products.

Equilibrium between sectors as labor is divided is achieved in a system of specialized farms that complement each other.

Basic principles rational combination of industries in an agricultural enterprise:

achieving maximum efficiency and economic sustainability of production on the basis of self-financing;

maximum consideration of soil, climatic and economic characteristics of the farm;

meeting the national economic need for high-quality agricultural products;

rational use and increase in fertility of agricultural land;

rational use of labor resources and reduction of seasonality of agricultural production;

efficient use of production means, primarily energy-rich tractors, combines, and other expensive machinery and equipment;

availability of points of sale of products, reduction of transport costs;

meeting the internal needs of enterprises for food, means of production, services, etc.;

use of professional skills of the population, etc.

21. Basics of remuneration

Basic principles of organizing remuneration : - compliance of the salary level with market conditions, taking into account the relationship between supply and demand for labor in the labor market; establishing a minimum (guaranteed) level of payment, below which it cannot be; the absence of upper salary limits, which allows employees to be stimulated to high productivity; generating funds for wages on a residual basis: stimulating, through a remuneration system, the growth of income of the enterprise and its divisions; implementation of remuneration in accordance with the individual labor contribution of each employee to the economic results of the division and the enterprise as a whole; methods, conditions and dimensions of assessment of labor contribution should be determined by labor collective; simplicity and clarity of the payment system, its accessibility for understanding by every worker and employee.

In accordance with Art. 80 of the Labor Code of the Russian Federation, types, remuneration systems, sizes of tariff rates, salaries, bonuses, other incentive payments, as well as their sizes for certain categories of farm workers are determined independently and recorded in collective agreements and regulations on remuneration.

Us.- X. enterprises for payment you labor of workers of the main production va using available: :

Accord-premium system- for the final results of production, prices are set in advance per unit of production, according to which at the end of the year or a certain period (month, quarter), the farm makes a final payment to the workers of the brigade, unit, farm. To calculate prices, it is necessary to determine the lump sum wage fund, which includes the tariff fund and the amount of additional payments for products. The amount of additional payments for products can be 25-50% of the tariff fund. The amount of additional payment for products over 25% is determined in each farm depending on the stability of the farm.

Piece-progressive system - wages at progressively increasing rates depending on the products received. It is usually used in crop production, where prices for 1 centner of products increase depending on the yield.

The disadvantage of these two systems- they are not directly related to the costs of production of products; there is a need to use wages from gross income - is defined as the difference between the cost of manufactured products and the material costs of its production. The amount of remuneration based on gross income depends not only on the quantity of products produced. but also on the level of costs for its production, which is especially important for ensuring the profitability of production.

22. Peculiarities of wages in agriculture

Salary- den is an expression of a necessary product given to workers for their labor. With hired labor, wages take the form of the price of labor power; they can deviate significantly from their value depending on supply and demand and other market and non-market factors. Salary is leading incentive to work. human activity. Acts and is accrued in the form of a material monetary incentive, part can be issued by the enterprise’s products (grain, butter, young, adult animals, straw) of material and non-material incentives, wages must meet principles:

1 . A combination of the interests of the enterprise and the personal interests of employees. Should stimulate employees to achieve indicators, increasing the efficiency of enterprises.

2. Compliance of shape and size with the quantity and quality of labor, which allows observing the principle of social justice.

3. The principle of planned remuneration follows from the need to provide “the employee with the necessary living wage, to maintain unit costs per unit of production of the enterprise at the lowest possible level. Planning allows you to determine in advance the monthly and annual wage fund of the enterprise and the level of income of workers.

4. The principle of guarantee or obligation to pay wages in established sizes and strictly defined deadlines for employees to perform their duties significantly increases its stimulating role and brings stability to the population’s receipt of income and the satisfaction of most of their needs.

5. The simplicity and clarity of the remuneration system increases the sense of social justice and the stimulating role of payment, since the employee understands how he can increase his personal income through changing work behavior.

6. The steady increase in wages stems from the need to cover employee inflationary losses, the law of increasing needs, the possibilities of scientific and technological progress and the associated growth in labor productivity. The optimal ratio of productivity and remuneration must be maintained, taking into account economic and
social goals and objectives of the enterprise. Since 1991, all restrictions on wage growth have been noted. The entire level is determined by the labor efforts of employees, the results of the work and the financial condition of the enterprise. Salary consists of two parts or types : Basic salary- for fulfilling the norm: the established volume of work, quantity of products, time worked, performance of official duties. It is carried out on the basis of a tariff system and prices for payment per unit of work, time, and products. The basic salary should occupy the largest share (60-70%) in the wage fund. must be guaranteed and regularly issued to employees. Its size is regulated by the tariff category assigned to this employee or type of work. Additional charge includes: rewards for work results that are better than standard (bonuses)

23 . Organizational and economic foundations of partnerships

agricultural production specialization planning

X business partnership- a commercial organization with property divided into shares (contributions) of participants in the share capital. Property created through the contributions of participants, as well as produced and acquired in the course of its activities, belongs to it by right of ownership. Participants in relation to the property have rights of obligations, their rights are limited by the amount of deposits.

According to the degree of property liability, they are divided into:

General partnership- temporary agreement between entrepreneurs. A group of entrepreneurs (individual entrepreneurs and (or) commercial organizations) agree on joint commercial activities, act on behalf of the partnership and are liable for these obligations with all the property belonging to them. In this case, an individual (individual or legal) can be a participant in only one general partnership.

Organizational and legal form used in small and medium businesses because characterized by a high level of trust in each other.

A general partnership provides personal participation in the affairs of the partnership of all its members. The law requires that the name of the enterprise list all participants or add “and the company” after listing 1 ... 2 participants.

When creating it is a constituent agreement between the participants and signed by all. The charter is not developed. All participants have an equal vote, regardless of the invested capital, and participate in the management of the enterprise.

Participants Full partnership jointly and severally bear subsidiary liability with their property for the obligations of the partnership, which means that each member of the partnership is liable to creditors with all of his property, regardless of whether he took part in the transaction (obligations) for which liability arose. And he continues to bear it even after leaving for 2 years from the date of approval of the report on the activities of the partnership for the year in which he left.

Partnership on Faith (TNV)- includes both full members of general partners and investors (commandists). The former are liable for the obligations of the partnership with all their property, and. members are investors within the limits of their contributions to the capital of the partnership. The full member (general partner) is the leader and representative of the other partners, while the latter have only the right to receive interest on the profits on their invested capital.

Investors act on behalf of the partnership only by proxy. At the end of the financial year, they have the right to leave the partnership and receive their contribution: transfer their share or part thereof to another investor or a third party: upon liquidation of the partnership, they have a priority right over general partners to receive contributions from the property of the partnership remaining after satisfying the claims of its creditors . TNV is liquidated upon the departure of all investors. Those remaining have the right, instead of liquidation, to transform the enterprise into a general partnership or into an economic company.

24. Organizational and economic foundations of society

R common form OOO. In Russia, during the reorganization of state and collective farms, property shares and land shares amounted to authorized capital. OOO may establish one or more persons, the authorized capital is divided into shares, the size is determined by the established documents. Supreme governing body – meeting For operational management - an executive body (board) is created, reporting to the general meeting. LLC feature - members are simultaneously founders, participants and employees of this enterprise . Profits are distributed between participants in the form of dividends, in proportion to the size of the share contribution. Positive aspects: 1. risk of loss only within the value of the deposit 2 . guaranteed every right leaving the society regardless of the consent of other participants 3 .upon exit, the right to receive part of the property corresponding to its share in the authorized capital 4 . interested in increasing capital, since part of the profit is distributed in the form of dividends and the amount of its share increases when increasing the authorized capital 5 . participates in management through the general meeting. Negative sides: 1 . freedom to leave an LLC can create a threat to its existence in crisis situations 2 . Due to limited liability, lenders are cautious when investing 3. the absence of liability for personal property also reduces responsibility for production results B LLC number of participants- established by law \ 50 people\ if this number is exceeded, the company is liquidated or transformed into a joint-stock company. 000 cannot have another economic company consisting of one person as its sole participant. Shape less stable, Because participants can leave the company at any time and take away capital, regardless of the disagreement of its other participants. Used in small and medium businesses. Members of the society receive a certificate that is not a security and cannot be traded on the market. When transferring a deposit and selling, the permission of the remaining members is required and the redemption is first provided to the members of the company, within 1 month On exit from the company the share of the property is paid in accordance with its share in the authorized capital or issued in kind, which is stipulated in the Founder. agreement

Additional liability company (ALC)- this is a commercial organization where the size of the contribution is the same for all participants and they are responsible for the obligations of the company with their property in the amount of the contribution. In an ALC, the authorized capital is divided into shares, just like in an LLC, but its participants are responsible for the obligations of the enterprise not only with the amount of the share, but also with their property. In case of bankruptcy of one of the participants, his responsibility for the obligations of the company is distributed among the remaining participants in proportion to their contributions. There are the same advantages and disadvantages as in an LLC. The introduction of additional liability, on the one hand, increases the risk of the participant in terms of his property, and on the other, increases the interest of each member in the work and creates additional guarantees to creditors JSC- the authorized capital is divided into a certain number of shares. All capital belongs to the joint-stock company. A shareholder is the owner only of securities (shares) that give him the right to receive a share income in the form of dividends, the right to vote in management society. A participant has a number of votes equal to the number of shares he owns. They bear responsibility in the amount of their contribution reflected in the value of the shares they own. Shares are sold, pledged, inherited without the consent of other shareholders, and can also be distributed within the enterprise. Annual report, accounting balance, accounts profit and loss annually are published for public information. . Advantages of JSC: the possibility of attracting the capital of many people to one enterprise in order to mobilize financial resources, limited scope of liability, the shareholder only risks the loss of shares. participation in the management of the company, the right to receive dividends regardless of participation in the productive activities of the company, an additional opportunity to stimulate employees: the preemptive right to purchase shares, selling them in installments, at a discount. Disadvantages of JSC: limited entry into the company, and the closedness of the share market, insignificant opportunities for a shareholder to influence the activities of the company if he does not own a large block of shares . OJSC- by open subscription for shares and they have the right to freely circulate on the market.

Shares of CJSC- only among the founders, do not have free circulation on the market, and the shareholder can sell his shares only to other members of the company. Transfer of shares from one owner to to another carried out with the consent of other shareholders only within the enterprise Business societies– a commercial organization, with authorized capital divided into shares of the founders. Is an association of capital can be created by one person. Can be created in the form of JSC, LLC, ODO. Property responsibility founders, arising from the obligations of the company - only on the contributed capital. This means limited property liability.

25 Organizational and economic principles of unitary enterprises

Unitary enterprise- a commercial organization not vested with the right of ownership to the property assigned to it by the owner

Depending on the type of owner (state, government agency, municipal body) and the presence of one or another proprietary right to the property unitary agricultural enterprises are subdivided on the:

1 state enterprise with the right of economic management; 2 state enterprises with the right of operational management (state-owned)

3 municipal enterprises.

TO federal state agricultural enterprises include research and production, educational and experimental, breeding, seed-growing, large livestock complexes, poultry farms, and other specialized agricultural enterprises. enterprises that are not subject to privatization and division by decision of the Government of the Russian Federation.

TO state agricultural enterprises of the constituent entities of the Russian Federation include: educational and production farms of technical schools, colleges, lyceums, breeding farms local breeds livestock and poultry, breeding farms for breeding and improving local varieties of agricultural crops, other agricultural enterprises that are not subject to privatization and division by decision of a constituent entity of the Russian Federation.

State-owned agricultural enterprises are convened by decision of the Government of the Russian Federation on the basis of property in federal ownership or by decision of the administration of a subject of the Russian Federation on the basis of property owned by this subject of the Federation. TO state-owned enterprises include: enterprises that do not reimburse costs with cash proceeds and specialize in developing new varieties of agricultural crops and live breeds of federal importance; experimental production facilities of research institutes of federal significance; agricultural enterprises supplying products directly to closed administrative-territorial entities. military units, etc.

Municipal agricultural enterprises are established by a local government body, operate under its control and with its economic assistance. Refers to agricultural enterprises within cities, suburban areas, subsidiary farms of industrial enterprises.

26. Cost accounting in an enterprise: essence, economic content

Cost accounting- farming method , measurement and comparison in monetary terms of costs and production results. Essence- fully reimburses all costs and expenses with its own income, ensuring profit. P principles:

1) material and moral interest of enterprise teams and each employee in the final results of production;

2) responsibility of enterprises and their teams for the full and highly productive use of assigned funds and material resources;

3) complete self-sufficiency and high profitability of enterprises, creation of equal economic conditions for business;

4) constant accounting and control over the activities of enterprises and their divisions, compliance with a strict regime of economy in the expenditure of materials and money, and in labor costs.

Subdivided : general economic(establishes and regulates financial and economic relations with other entities, organizations and institutions) and on-farm(establishes and regulates relations between structural subdivisions of the enterprise and within them) Economic content: Expense=Income It is expressed by the equality between the income and expenses of any business entity for a certain period of its activity. Features of self-supporting relationships :

1) involvement of land and property in self-supporting relations;

2) extension of self-supporting relations to everything structural units and areas of activity of the agricultural sector, including the management apparatus;

3) bringing to each on-farm division the entire set of indicators,
characterizing the activities of the enterprise as a whole;

4) a high degree of independence and responsibility of self-supporting structures for the final results of activities and fulfillment of contractual obligations;

5) creation of equal operating conditions for all business entities, ensuring potential opportunities for equal economic interest.

At the level of agricultural inputs, various models of intra-economic economic relations :

1) planned unprofitable- does not ensure simple reproduction at the expense of its income;

2) self-sufficiency- can carry out continuous reproduction at the expense of its own income;

3) self-financing- conduct expanded reproduction at the expense of income received from its activities.

The most acceptable form of remuneration is based on gross income according to established standards per 100 rubles. this indicator. At the same time, guaranteed payment must be ensured at least at a minimum level; the planned wage fund as a whole for the team of the team or unit must be determined in accordance with the technological maps. Based on the level of planned production and the costs of its production, the planned gross income is determined. Calculated standard from gross income received according to the formula:

R=Fo/VP-MZ* 100

P - standard in% or price per 100 rubles of gross income; FO-wage fund VP-st gross output MZ-mat production costs. products.

27. Rent and its types

Rent is a property lease based on an agreement on the provision of property for temporary use for a certain fee. There are two parties to a lease agreement: the landlord and the tenant. Landlord may be persons authorized by law or the owner to lease property.

Tenant- a person who receives property for rent and uses it for his own purposes in accordance with the purpose of the property or in accordance with the conditions specified in the contract. The business form covers the sphere of intra-production relations. Common forms of management include contracting, rental relations, and the creation of on-farm cooperatives . Economic content of the contract- a group of workers (contractors) undertakes to produce a certain number of products in a fixed area (from a group of animals) or to perform a certain amount of work. And the management of the enterprise (customer) undertakes to provide the team with the necessary resources in a timely manner and create other conditions for fulfilling the contract, as well as pay for the products produced (work performed) in the agreed manner. Under on-farm lease understand property lease, an agreement in which one party - the lessor (enterprise) - provided the other party - the tenant (division, group or individual employee) with land, production facilities, equipment, and other means of production for long-term use for a certain fee. Distinguish two main forms of rental relations : target based on the lease of land, animals, means of production, using them to fulfill an order for products (products received in excess of the contractual terms are sold by the tenant independently) free, providing for the right of the tenant to independently formulate a production program and organize the sale of the resulting products.. Depending on various characteristics, the following are classified rental types : according to the objects of the contract :

rental of equipment, vehicles, buildings and structures, enterprises, land plots and other objects;

by type of contract :

D rent, D rental, D financial lease (leasing); - by change of ownership: A without redemption of property, A with the right to buy out property ; By rental period: long-term (5-20 years), medium-term (1-5 years), short-term (up to 1 year). If the lease agreement is concluded for a period of more than one year or one of the parties is a Yu. Person, then it must be concluded in writing. A real estate agreement is subject to state registration. Rent- payment for the use of property.

28. Formation of land territory and organization of land use

Earth- the main means of production in agriculture. Rational use of land resources And has great importance in the agricultural economy and the country as a whole. Land in agriculture acts as a subject of labor when a person acts on its upper horizon - the soil - and creates the necessary conditions for the growth and development of agricultural crops. The earth is also a tool of labor; when cultivating plants, it uses the mechanical, physical and biological properties of the soil to obtain agricultural products. Land becomes an active means of production. All lands of the Russian Federation are single state land fund (EGZF). In accordance with the Constitution of the Russian Federation, land is the state property of the state and is presented only for use. The EGZF includes the following categories - agricultural land; lands of industry, transport, mining and other organizations, as well as resorts and nature reserves; lands of cities, towns and other settlements; state forest fund lands; state water fund lands; state reserve lands; The largest areas of land are assigned to agricultural enterprises and organizations and the local fund of Russia. The share of this category of land is 87.7% of the entire territory of Russia. It is customary to distinguish between the concepts of “total land area” and “area of ​​agricultural land.” Rat use and ensuring a constant increase in its fertility necessitate the organization of a comprehensive quantitative accounting of land on the basis of a single land cadastre. GZK - a system of necessary information and documents about the legal regime of land, their distribution among land owners, categories of land, as well as the quality of the characteristics of the value of land. The management of the SLC is entrusted to the committees on land reform and land resources. Monitoring Land is a system of monitoring the state of the land fund in order to timely identify changes, assess them, prevent and establish the consequences of negative processes. Main monitoring tasks: 1.formation of a legal, scientific, technical and information base for land monitoring; 2 landscape-ecological zoning of the territory of Russia with the identification of bodies of the main negative processes by type and degree of their impact on the state of the land ;3 .improvement of existing and introduction of new methods, technical means and technologies for land monitoring; 4 . formation of organizational structures for land monitoring. Effect indicators land use: land yield expresses the ratio. St. of gross agricultural output to st. of land resources; land intensity is the inverse indicator of land productivity; Volume of gross output per unit. land area; gross income per unit of area; net income per unit squares; profit per unit area.

29. Organization of the use of means of production

IN production process agricultural products involve means of labor and objects of labor, which make up means of production . Earth- is the most important means of production in agriculture. Rat use is of great importance, being the main factor in the further increase in agricultural production. Organization of land use includes: proper use of land, which determines soil fertility; when determining measures to increase the efficiency of using the farm's land fund, the main attention is paid to increasing the productivity of each hectare, identifying opportunities for involving additional areas in economic turnover through the reclamation of unproductive lands - irrigation, drainage, watering, cultural work; introduction and development of crop rotations, implementation of the entire complex of agrotechnical measures; improving the structure of sown areas; economic assessment plays an important role by compiling land cadastre- a set of necessary information about natural, economic and legal status lands. Also included in the means of production are fixed and working capital. Fixed assets: buildings, structures, transmission devices, machinery and equipment, incl. power machines, working machines, vehicles, production and household equipment, draft animals, productive livestock, perennial plantings, tools. Working capital: Funds in production: young animals and fattening animals, poultry, feed, seeds, planting material, spare parts, petroleum products, mineral fertilizers, containers, MBP, etc. The need for these products depends on the specialization and production technology used. Circulation funds incl. stocks of finished products, money in settlements with organizations and Since fixed assets and material working capital are involved simultaneously in the production process, it is important to observe certain proportions between them in each farm.

Indicators of economic efficiency of the use of fixed assets. In conditions of high capital availability and capital-labor ratio of agricultural enterprises, the most important task is to increase the efficiency. use of means of production. To assess the level of their use, indicators such as capital productivity, capital intensity and profit margin are used. Capital productivity har-et yield of gross output in relation to the value of fixed assets . Capital intensity production is an inverse indicator of capital productivity and is determined by the ratio of the cost of agricultural production assets to the cost of gross output. Indicators characterizing the efficiency of use of fixed assets and working capital include rate of return. It is determined by the ratio of the amount of profit or net income to the total cost of fixed and working capital (in%) This indicator characterizes the final results of production, including sales of products.

The indicator of efficiency in the use of working capital is characterized by the turnover ratio, determined by the ratio of the amount of turnover to the average annual cost of working capital.

30. Financial results from production and sales of products

Financial results The activities of the enterprise are characterized by the amount of profit received and the level of profitability.

Enterprise profit receive from the sale of products, as well as from other types of activities (rental and rental of fixed assets, commercial activities).

Profit– part of the net income that business entities directly receive after selling products.

Net income takes the form of profit after the sale of products and represents the difference between net revenue and the full cost of products sold.

Net revenue- after payment of value added taxes and excise tax.

The more a company sells profitable products, the more profit it will receive, and the better its financial condition.

The volume of sales and the amount of profit, the level of profitability depend on production, supply, marketing and financial activities enterprises and characterize all aspects of management.

The main link of the agro-industrial complex is agricultural production. Importance of Agricultural Production :

· is the main source of satisfying the population's demand for food;

Agricultural production is a consumer of industrial products (tractors, cars, agricultural machines, mineral fertilizers and etc.). At the same time, agriculture supplies its products to other sectors of the national economy; the development of many industries, primarily light and food industries, depends on the level of agricultural production. Thus, agricultural production serves as the most important condition for the balanced development of the national economy as a whole;

Agricultural production has characteristic peculiarities :

1. In agriculture, the main and irreplaceable means of production is land. Compared to other means of production, land does not wear out, and when correct use can restore and improve its quality parameters. Production results largely depend on the quality of the land, fertility and location.

2. In agriculture, the means of production are living organisms - animals and plants, which develop on the basis of biological laws. Consequently, the economic process of reproduction here is closely intertwined with the natural process of development of living organisms.

3. Agricultural production depends on soil and climatic conditions. Agricultural yields vary greatly from year to year depending on meteorological conditions, and this, in turn, affects the development of livestock farming and the efficiency of agricultural production in general.

4. The working period in agriculture does not coincide in duration with the production period. The working period is the time required to complete individual work (ploughing, cultivating, sowing, harvesting), the production period is the time required to obtain the final product. For example, when cultivating winter grains, the production period (from plowing and sowing to harvesting) lasts about 12 months, and the working periods (performing certain types of work) take several weeks, with different time intervals - breaks in the production process. The discrepancy between the production period and the working period determines the seasonality of agricultural production.

5. Agriculture has features in the use of technology that are associated with the seasonal nature of production. Versatility and interchangeability of machine working parts play an important role.

6. In agriculture, the organization of labor processes in the crop and livestock sectors is structured differently. Here the performer does not have a permanent job, as, for example, in industry. In the process of producing agricultural products, depending on the time of year and the specifics of the cultivated crop, field workers and machine operators perform various types of work. A machine operator must be able to work on almost all machines and units, and field workers must be able to perform work on preparing seeds and planting material, caring for plants, preparing feed, and harvesting crops. Moreover, the type of work can change not only daily, but depending on conditions and within one working day.

7. Agriculture is characterized by large territorial dispersion; work is carried out over large areas. This causes an increased need for energy resources and additional means of production.

The noted features of agriculture in comparison with industrial sectors require comprehensive analysis and consideration when forming the material and technical base of the industry, organizing and managing production, and determining the economic efficiency of using production resources.

Agricultural inputs

Agricultural production resources include:

· land – the area of ​​land that is used for production;

· agroclimatic – solar energy, heat, humidity necessary for growing crops;

· water – water that is used for production of products;

· labor – a set of people capable of and taking part in agricultural production;

· material – means and objects of labor;

· financial – cash for the functioning of production, circulation funds, capital investments, profit).

All production resources taken together constitute resource potential of agriculture.

Land resources

Land resources in agriculture have a number of specific features that significantly distinguish them from other means of production and have a great impact on agricultural production (Figure 1).

In agriculture, land is area of ​​labor application (subject of labor) , when a person acts on it (processing, sowing seeds, caring for cultivated crops, etc.), and means of production when, thanks to your physical and chemical properties(fertility) the earth ensures the growth and development of plants.

Fertility – the ability of the earth to satisfy cultivated plants with the necessary nutrients and produce crops.

Types of fertility: natural, artificial, economic, absolute and relative.

Natural– fertility is created under the influence natural factors soil formation (plant and animal organisms, climate, relief).

Artificial – created and maintained by man through the cultivation of the land.

Taken together, natural and artificial fertility represents economic fertility.

Absolute Fertility is characterized by crop yield.

Relative Fertility is expressed by the amount of production obtained per unit of production costs.

Rice. 1 Features of land as a means of production

All land resources of the country constitute a single land fund , which includes agricultural land (used for agricultural production) and non-agricultural land. The composition of the land fund is shown in the table.

Currently, approximately half of the area suitable for agriculture is cultivated. An assessment of the agricultural use of soil cover indicates great unevenness in the coverage of agricultural production in the soils of different continents and bioclimatic zones.

The subtropical zone has been significantly developed - its soils are plowed to 20-25% of the total area. The small area of ​​arable land in the tropical zone is 7-12%. The development of the boreal zone is limited to the use of sod-podzolic and podzolic soils. The largest tracts of cultivated land fall on the soils of the subboreal zone - 32%.

There is the possibility of converting non-agricultural land into agricultural land and less intensive agricultural land into more intensive one.

Arable lands are identified, which can be converted into arable land with simple land reclamation. For lands occupied by shrubs, it is essential to assess the possibility of converting them into hayfields and pastures. A significant reserve for increasing arable land and hayfields is the land under swamps and bushes.

However, such a transformation is limited by modern technical and economic capabilities, as well as environmental safety requirements. There is deterioration and degradation of cultivated lands. The main reasons for this process are improper farming and animal husbandry, deforestation, increased erosion, secondary waterlogging and salinization. In arid areas, desertification causes enormous harm. More and more agricultural land is being alienated for urban, industrial and transport construction.

Composition of the land fund

Economic efficiency of land use in agriculture is characterized by a system of indicators characterizing both agricultural development and the efficiency of use of agricultural land.

Agricultural development of land is characterized by the following indicators:

1. Share of agricultural land in the total land area of ​​the farm– represents the ratio of the area of ​​agricultural land to the entire area of ​​land resources assigned to the farm as a percentage.

2. Degree of plowed land as a percentage, represents:

a) the ratio of the area of ​​arable land to the entire area of ​​land assigned to the farm;

b) the ratio of the area of ​​arable land to the area of ​​agricultural land.

3. Degree of use of arable land as a percentage, represents the ratio of the total crop area to the arable area.

Main performance indicators lands are the output of gross and marketable products in physical and value terms per unit area of ​​the corresponding land.

Labor resources

Labor in agriculture has a number of features that reflect the specifics of the industry:

· labor efficiency depends on natural and climatic conditions and the quality of land resources;

· the use of labor is influenced by the seasonal nature of production;

· there is no narrow specialization of labor;

· labor involves the use of living organisms (animals, plants);

· labor is unattractive and unaesthetic (weather conditions, precipitation, solar radiation, pollution.

The totality of people who are able to take and take part in agricultural production forms the labor force.

Part labor resources includes both workers engaged in social production and part of the population that does not take part in the labor process, but under appropriate conditions can be involved in the production of agricultural products.

Agricultural labor resources include:

· able-bodied men aged 16 to 60 years;

· able-bodied women from 16 to 55 years old;

· teenagers and people of retirement age employed in social production.

The composition of the labor force is represented by permanent, seasonal and temporary workers, as well as teenagers and people of retirement age.

Employees hired without specifying a term are considered permanent. Seasonal - hired for a period of no more than 6 months, temporary - no more than 2 months.

The economic efficiency of the use of labor resources is characterized by an indicator of labor productivity: the output of gross output per average annual employee, per one man-hour.

Material resources

In the process of producing agricultural products, certain material resources are used: machinery and equipment, buildings and structures, seeds and fertilizers, feed and other means and objects of labor. According to the nature of their participation in the production process, they are divided into fixed and working capital. .

TO basic means of production include buildings, buildings, structures, machinery and equipment, productive and working livestock, perennial plantings. The main means of production are used long time(several years) and retain their original shape. They transfer their cost (purchase price) to manufactured products in parts, as they wear out (depreciation).

TO working capital include seeds, fertilizers, feed, petroleum products and other materials. Working capital is fully used in one production cycle and its entire cost is transferred to products.

The totality of fixed and working assets in their value (monetary) form is usually called agricultural production assets . The classification of funds in agriculture is presented in Figure 2.

Fixed assets in agriculture include a large number of different means of labor. Depending on their functional purpose in the production process, they are divided into fixed assets for production and non-production purposes. Production fixed assets are divided into non-agricultural and agricultural assets (Figure 3).

Agricultural production assets are directly related to agricultural production (tractors, cars, livestock, etc.).

Non-agricultural production assets associated with the production of industrial products, construction, trade and catering in agricultural enterprises.

Along with the main production assets, agriculture uses fixed non-productive assets . The latter are used to obtain intangible services. These include the fixed assets of housing and communal services and cultural and public services: residential buildings, clubs, cultural centers, schools, health centers, preschool institutions, baths, laundries and other facilities owned by the household.

These funds do not directly participate in agricultural production. However, they play an important role in the reproduction and formation of labor resources and ultimately create the necessary conditions for increasing labor productivity.

the main role in the production of the industry's products belongs to agricultural funds, which account for over 80% of the cost of fixed production assets.

TO revolving funds include raw materials and materials, fertilizers and plant and animal protection products, solid and liquid fuels, fuels and lubricants, containers and packaging materials, seeds and planting material, building materials for repairs and other needs of the main activity, spare parts for the repair of equipment and agricultural cars, feed, young animals. The economic essence of working capital is that they completely transfer their value to newly created products during one production cycle.

Circulation funds include finished but not sold products, as well as cash in the cash register, in bank accounts and funds for the purchase of materials and raw materials.

Working capital and circulation funds amount to working capital agricultural enterprises .

Rice. 2 Classification of funds in agriculture

Rice. 3 Classification of fixed assets

Each farm must have a certain availability of its own working capital . The lack of working capital affects the use of fixed assets and, ultimately, the results of all activities of the enterprise. Thus, the shortage of fuels and lubricants leads to underutilization of tractors, combines, and trucks, and this in turn leads to untimely completion of agricultural work and a shortage of a significant part of the production.

Rational organization of the use of fixed and working capital (production assets) is the most important condition for the stable operation of an agricultural enterprise and its economic growth.

Economic efficiency

Let's raise the topic of management accounting in such a specific and rather rarely covered area as agriculture. A lot of data has been accumulated on the state of affairs in this area, but it is difficult to call them encouraging. So, what exactly are we talking about? What is usually meant by this term?

Management accounting is understood as a system for collecting and presenting information on the basis of which decisions are made regarding the activities of a particular organization. Thanks to management accounting systems, it is possible to understand the state of affairs - the state of the enterprise, the rational or not very rational distribution of available resources. The ultimate goal such a system is to increase the efficiency of any production activities.

Main purposes of accounting

As in other areas, the main thing in an agricultural enterprise is to provide managers and executives with the information necessary for competent decision-making and successful management of the company. Its main tasks include:

1. Drawing up a production plan and budget.
2. Calculate costs and define control measures using operational accounting tools.
3. Analysis of the received data and development of decisions based on the received reports.

Accounting in agricultural organizations. What are the features?

The management accounting system at enterprises implies achieving an optimal combination of quality and quantity of products issued. The level of economic efficiency characteristic of agriculture is determined, firstly, by the specified ratio (costs-results), which directly depends on the degree of efficiency of use of all production resources. Secondly, on the controllability of the processes that are characteristic of them.

A management system for an agricultural organization should be built based on costs as the main motivating factor. The system for their optimal distribution must provide the necessary information with the required degree of detail, facilitate the identification and implementation of those areas of activity that can be considered highly profitable. It is this kind of policy that can increase efficiency in this area.

On reforms in the agricultural sector

Our country has been going through certain reforms for a number of decades, the purpose of which is to provide maximum opportunities. The goals and objectives of such transformations are revealed in detail by the government decree Russian Federation issue 717, published in July 2012. It lists the main tasks assigned to the adopted for the period 2013-2020. program.

What is this serious document about? Priority is given to optimal land, stimulating the growth of food production and all main types of agricultural products, preventing the spread of diseases among animals by financing relevant activities, and supporting the infrastructure of the agricultural market. According to the resolution, sales markets need to be regulated more efficiently, and the so-called small business forms of agricultural organizations must be strengthened and supported.

Attention should be paid to more effective interaction between government control bodies and the agricultural sector. The main task for this period is a gradual increase in the profitability of this important industry, an increase in the quality of life of rural residents and the creation of conditions under which innovative developments and decent technical support for agricultural enterprises are possible.

About finances

For these years, a significant amount of funds will be allocated to the federal budget for the implementation of the program. According to expectations, financial injections are expected to bring a number of important changes in the development of the industry. But it should be remembered that the main condition is targeted and as rational use of the allocated funds as possible.

We should not forget that with changes in the structure of world agriculture that appeared after our country imposed sanctions on the import of certain types of products, a sharp increase in the efficiency of this sector and a thoughtful organization of agricultural products produced by domestic suppliers are required.

On successfully operating agricultural enterprises It is necessary to increase labor productivity, achieve a higher level of efficiency in growing crops, and ensure uninterrupted procurement of the amount of agricultural products required in the country to eliminate its shortage. Particular attention should be paid to the effective use of available assets - land, arable land, farms, gardens, livestock, transport, etc.

What is important?

The agricultural sector requires the involvement of young and competent management specialists, new innovative programs and developments at each of the production sites. Organizing an agricultural enterprise requires a clear distribution of responsibilities. Sources of financing, both own and subsidized, must be used with maximum efficiency.

To successfully achieve these goals, each economic entity in the field of agricultural production must have a well-functioning internal management system. Without it, it is impossible to establish effective production activities and identify the necessary internal reserves.

Where is the system?

The main difficulty inherent in the management of agricultural enterprises is the lack of complete and reliable information, without which thoughtful management decisions are impossible. There is currently no system of unified methodological recommendations according to which it is possible to organize accounting and management for individual sectors of the economy. Because of this, many enterprises are content with income levels much lower than possible, unplanned expenses increase, and reliable data on product costs are lost.

The listed factors negatively affect the profitability of all areas of agriculture. Unfortunately, our country has not yet been united by a specialized information management system, thanks to which it would be possible to optimize the activities of agricultural enterprises.

About the importance of accounting

In light of the above, management accounting acts as the main tool through which it is possible to obtain all the necessary data for making an informed business decision. Its presence at the enterprise leads to the formation of a unified information system and ensures the efficiency and timeliness of decisions made by management and, as a result, the successful development of the agricultural organization.

Based on accounting, information databases are created that are different from accounting ones, but without which it is impossible to make important decisions. This system also allows for monitoring in the most relevant areas of the farm and contributes to the development of corporate spirit among employees.

Why is things not moving?

As already mentioned, unfortunately, a unified management accounting system for the entire sector of this industry does not yet exist. Measures for its implementation relate rather to isolated cases. The reason for this is the many difficulties and features inherent in activities in this specific industry, and the traditionally conservative attitude towards most changes in the management sphere.

Information about the undeniable advantages and additional features The benefits that management accounting can provide to agricultural organizations are perceived with difficulty and do not find supporters. As a result, there is an acute shortage of specialists capable of effectively organizing this very accounting.

What can you do?

Where is the way out to overcome the current situation? According to analysts, it makes sense to resort to the following measures:

1. Adapt existing Western experience to Russian conditions, without discounting the presence of successful domestic developments(including the Soviet period), competently apply them in the changed conditions of the modern economy.
2. To develop fundamentally new parameters according to which the effective organization of agricultural production is possible, combining them into a coherent system with increased control over decisions made in the field of finance and management.

About competitiveness

If the problem of creating a persistent viable information system management implemented at Russian agricultural enterprises will be resolved, the competitiveness of this industry will increase significantly. This, in turn, will allow Russian farmers to increase the total sales volume of their own products and strengthen their existing territorial positions within the domestic market.

Due to the lack of clear regulatory documents in the field of such accounting, Russian legislation requires the development of the necessary standards with a detailed description of the methods and features of their implementation according to industries.

Organization of agricultural production in theory. Why are there no results?

Theoretical research existing in this area today does not provide an effective picture of the capabilities of management accounting in its practical application. Their authors are mainly engaged in attempts to transform existing Western methods without taking into account the industry-specific features inherent in Russian agricultural organizations. For managers to understand the importance and feasibility of introducing a management accounting system, serious economic research is required.

The basis of accounting should be a well-thought-out procedure for collecting and processing all necessary primary information. Based on the totality of such data, it is possible to establish cost control in the context of individual objects. We are talking about various crops or their entire groups (in crop production) or animal species in another industry - livestock farming.

About budgeting

The management accounting method, called budgeting, allows managers of agricultural organizations to plan their own capabilities with subsequent analysis of the results obtained. What are the key points of this method? These include targeting, coordination and cost estimation. It is carried out by drawing up operating budgets with control over their activities using performance reports.

The specifics of drawing up budgets for agricultural organizations have distinctive features, namely the need to plan a variety of indicators (volumes of sowing and applied fertilizers, planned harvest, growth of milk production and livestock numbers, amount of feed, etc.). The budget being drawn up must take into account the presence of seasonal fluctuations, the peculiarities inherent in each industry (poultry farming, crop farming, livestock farming, beekeeping), adjustment for climatic factors and physiological events - from crop failure to livestock deaths.