The formation of market relations and a growing competitive struggle stipulate the necessity of introduction of modern methods of cost management and control by the economic entities. The purpose of this research is to develop the methods of cost accounting and management in the field of industrial sugar-beet growing on the base of the decomposition formation of the management accounting system. For this, the empiric data of 168 agricultural enterprises were used, which allowed grouping these objects of research according to the level of specialization, concentration and intensification of production. A more profound research was performed in the economic entities with the maximal efficiency of the sugar-beet production that can be compared according to the level of the accounting process organization. As a result of solving of the set problems, the classification of the responsibility and cost centers was developed and the method of cost management accounting and calculation of sugar-beet products according to the responsibility centers of the organizations, taking into account the qualitative characteristics of manufactured products, was approved. The practical application of the developed measures gives the powerful capabilities for the formation of the more reliable information of the costs necessary for the efficient management of the studied branch.

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Over the course of the last decades, closed-loop supply chains (CLSC) and reverse logistics issues have attracted increasing attention owing to strict environmental laws, social responsibilities, economic interests, and customer awareness. Hence, the issue of closed-loop supply chain and reverse logistics has emerged as a field of research in the new era. This issue has received much attention because it allows recyclable products to return to their original cycle. Therefore, this study primarily intends to present a mathematical model for designing a supply chain network for recycled products. The multi-stage and multi-period objective function of the closed-loop supply chain is presented to meet that aim. In this chain, dismantling, recycling, and disposal centers are considered. The objective function is to reduce the total cost of the closed-loop supply chain. The results of optimizing the mathematical model demonstrate that this model has the necessary efficiency for use in recycled products.

In modern conditions of the world economy’s transformation, which caused significant changes in the foreign trade market environment, the current issue is the modernization of the agrifood policy of Russia to provide the national economy with the agricultural products of its own production, in particular with soybean. By increasing the means of state support and by overcoming structural problems, the soybean industry can become both a powerful driver of domestic economic growth and a key factor in the development of the world food markets in terms of Russia’s focus on the global competitiveness of domestic products.