In this article, the current state of the level of production of a social product in the regions of the Russian Federation has been assessed based on the methods of descriptive statistics. The grouping method made it possible to classify the regions of the Russian Federation and characterize them according to the selected system of indicators, link various indicators into a logically structured analysis, and build a research scheme. An analytical grouping of regions was carried out according to the value of the gross regional product per capita, which characterizes the achieved level of economic growth and contains the potential for a region’s socio-economic development. The complete set for building the group included 76 regions of all federal districts of the Russian Federation. The established proportions, tendencies, patterns of socio-economic development in spatial, and dynamic aspects are revealed. The applied value of the research lies in the presentation of a practical methodology for describing the processes occurring in the regions, which can serve as the basis for the application of research methods for relationships, structural changes, and time series.

With transition to market economy for the majority of agroformations there was a problem which level of development does not correspond to its theoretical and practical importance in relation to modern conditions, it is a problem of efficiency of expenses for production of agricultural production in borders of separate rural territories. In the conditions when the formation of prices for products occurs according to the laws of the global market, the economic efficiency of its production is determined primarily by the specific production costs. The latter are caused not only by soil and climatic potential of economic entities, but also to a large extent by their geographical location and economic conditions. In other words, the cost and profitability of agricultural products vary in individual rural areas, not only in accordance with the yield, but also depending on the factors of “location” of producers, which, in turn, under the influence of the same natural conditions.

The article carried out a multidimensional grouping of the regions of the Central and Volga Federal Districts of the Russian Federation according to indicators characterizing the state and development of agricultural production. The cluster analysis method was applied twice: when constructing a system of indicators for grouping regions and when combining regions into clusters. This approach made it possible to enhance the practical significance of the study, made it possible to objectively analyze and formulate reasonable specific conclusions and recommendations for the regions of each cluster. As a result, four groups (clusters) of indicators and three clusters of regions were identified according to the level of development of agricultural production.

Главная цель каждой организации является получение как можно больше прибыли. Прибыль организации находится очень сильной зависимости от двух важных факторов цены производимой продукции и формируемой ее себестоимостью. Цена любой продукции формируется за счет основного закона экономики спроса и предложения и это свою очередь говорит о том, что производитель не может поставить любую себе угодную цену и у производителя не так уж много инструментов влияния на данный фактор. В случае с себестоимостью продукции и расходами формирующий его, совсем другая ситуация и у изготовителя продукта есть множество рычагов для контроля этого фактора, он может уменьшат затраты путем рационального использования используемой в производстве ресурсов и т. д. При производстве любой продукции используется множество разновидности расходов которые в конечном счете и формируют себестоимость. В себестоимость входят такие расходы как материальные затраты, топливо, обязательные страховые взносы, амортизация. Объектами учета затрат являются места их возникновения: цеха, переделы, участки, стадии, бригады, агрегаты, заказы, готовая продукция, продуктов и т. п. Объектом калькулирования является вид продукции, потребительскую стоимость которого необходимо найти. Нами же в статье рассмотрены постоянные и переменные издержки, в целях управления затратами на производство. Предложенная система директ-костинг для производства хлебобулочных изделий, в результате произведенных расчетов, является эффективной так как выявлен резерв снижения себестоимости.

The paper describes the current level of small farm business development in the Russian Federation and the Republic of Bashkortostan. The existing regulatory framework provides a wide range of measures to implement state support for the agricultural sector. The state aid mechanism and influence on the efficiency of agricultural production in microenterprises, budget efficiency, the need and prospects for directing budget funds for the development of small agricultural businesses are considered. The Bashkortostan Republic’s agricultural industry and perspective small farm business development in the region are assessed. The efficiency of allocating budget funds of the region’s consolidated budget is calculated.