Accounting, financial and managerial accounting in the field of agriculture is influenced by specific factors: the seasonality of agricultural production, dependence on climatic conditions, the cyclical growth of livestock and crop products. Against the background of the process of convergence with international standards, the correct formulation of accounting, financial and managerial accounting in the aspect of calculating the cost of grain products has a direct impact on the profitability of the economic entity and the industry as a whole. The study provides a brief description of the activities of LLC “NIVA” of the Cheremisinovsky district of the Kursk region, an assessment of its main production indicators is given. In addition, the current procedure for financial accounting of grain production costs at the enterprise by types of crops is considered: winter and spring wheat, barley; in the context of the products received – main, secondary, associated, the costs of which are formed over a long period of time. Due to the fact that the final coverage of the expenses incurred at the expense of revenue is directly dependent on the biological maturation dates of crops, there is a need to use certain methods of grain accounting. The disclosed traditional method of excluding the costs of by-products in LLC “NIVA” allowed us to identify certain significant disadvantages: violation of the conditions for the formation of the cost of production, when the cost of only the main product is calculated, and the by-products are deducted from the costs according to a firm estimate. In addition, there are questions about the correctness of the distribution of products into main and secondary according to laboratory tests. Based on the conducted research, the application of the Direct-costing cost accounting method is proposed. Its effectiveness is evaluated on the example of the economic calculation of the cost of winter wheat and the procedure for its accounting is disclosed.

Abstract. The paper analyzes the dynamically developing methodology for building balanced scorecard systems in the modern world. The reasons for the relevance of the processes of improving the management approach are considered. The article focuses on the existing problems in this area and assesses the prospects for the implementation of this system at one of the agricultural enterprises of the Kursk region – LLC “NIVA” of the Cheremisinovsky district. The article proposes a scheme for the development and implementation of a system of balanced indicators in the enterprise. On the basis of factor analysis, the influence of these indicators on the dynamics of the financial condition of LLC “NIVA” is investigated. Based on the general analysis, the strengths and weaknesses were identified, which allowed us to outline ways to improve management system for financial condition of the enterprise.

The state agrarian tax policy is aimed at the development of agricultural production sectors and ensuring the stability of working economic entities, which, to a large extent, contributes to the solution of socio-economic issues of rural territories as a whole. Agriculture is the basis of the country’s food security, therefore it requires priority state support, which is expressed in the creation of tax-favored conditions, the provision of preferential benefits. A lot of time is currently being devoted to the issues of tax incentives for agribusiness activities, the possibilities of applying benefits and various tools are constantly being evaluated. The list of tax preferences includes many items, but it is necessary to systematize and evaluate them from the point of view of the long-term development strategy of the state, optimization of the level of the tax burden on the subjects of the agro-industrial complex. Domestic tax administration measures should not only be economically justified and reasoned from the point of view of their effectiveness, but also consistent and timely. Therefore, it is impossible to speak unequivocally about the full effectiveness of the existing taxation system in agriculture in Russia. The dependence of agricultural production on natural conditions, seasonality, low and irregular levels of profitability creates additional difficulties, which, in turn, affects the efficiency of the agricultural sector of the economy. The paper analyzes the main aspects of taxation of enterprises in the agricultural sector of Russia; assesses the existing tax policy in relation to agribusiness; identifies problems and identifies further prospects.

In difficult economic and socio-political conditions, there is an increase in the dominant importance of Russian agriculture, not only as a guarantor of social stability in terms of ensuring food security, but also as a driver of the country's economic development in the strategic future. During the period of the spread of the coronavirus threat, many industries suffered significant losses, resulting in an economic downturn in most countries of the world. In this situation, agriculture can become a catalyst for the development of economic processes in regions with agricultural specialization, as the demand for food, both in the Russian market and abroad, will continue to increase. The article considers the results of agricultural production in the Kursk region, according to which the conclusion is made about significant success in a number of agricultural production areas. Against the background of initially lower provision of our region with resources and other natural and economic conditions in comparison with the leading regions, there are noticeable rates of positive changes in the agricultural sector of the Kursk region, which allowed the region to enter the top 10 in terms of sugar beet yields, grain and meat production. The key indicator of the analysis is the share of agricultural production in the region relative to the all-Russian similar indicator, the assessment of which revealed a more dynamic development of the Kursk region on average in comparison with other regions in the country. The study argues that it is necessary to increase the role of the state as a guarantor of stability and investment attractiveness of domestic agriculture in order to maintain positive dynamics of production and economic processes in the context of accelerating recovery from the pandemic crisis.