No abstract

The main purpose of this study is to develop a comprehensive scientific issue of ensuring development of local agricultural markets in modern Russia, as well as to identify the main factors that shape the nature of the development of these markets, assess the objective tendencies and patterns of their development, model the condition and project their growth. Synthesized econometric models of production and sales of major agricultural products by undertakings should be seen as a tool for taking management decisions aimed at improving the economic relations and providing the most efficiency of the ongoing policy measures in the region. It should be remembered that in order to obtain reliable results of modeling and forecasting, the synthesized system of econometric equations and predictions derived from them require periodic updating and addition due to changing conditions.

For the purposes of operational management decision-making, the article proposes the creation of a unified sales information base with the possibility of in-depth detailing of analytical data on sales-related expenses, a detailed statement of analytical sales accounting has been developed, a model of correspondence of sales expense accounts has been proposed.

The goal is to assess the current state of the market for grain and its processed products, to determine the features of its functioning and prospects for further development. Methods - economic, statistical and analytical, which made it possible to identify main trends taking place in grain products subcomplex of the country, draw up a balance of resources, as well as the use of grain and grain products. Results - in the process of studying this problem, it was indicated that as a result of reduction in the own products volume, the resource part of the balance of grain and its use for the analyzed period decreased. It was determined that grain market in Kazakhstan is exportoriented. The analysis indicates a high level of self-sufficiency in grain crops and products of their processing in the republic. It has been determined that grain industry fully meets the needs of the domestic market, thereby contributing to the increase in the level of food security of the country. The negative tendency of reducing production volume and export of flour has been clarified. The presence and relevant use of grain processing facilities are analyzed. The authors note a significant excess of the potential possible processing volume over the actual indicators. Information on the export of flour in the context of exporting countries is presented. The assessment of the export potential of grain market has been carried out. The emphasis is made on the fact that Kazakhstan has a significant reserve of grain and flour exports. Conclusions - measures of State regulation of problems in logistics system, transportation of raw materials and flour, as well as directions of effective support for the development of milling industry, market infrastructure are proposed, including based on the principles of public-private partnership.

The article deals with the issues of organizing the accounting and information space by small business entities in modern conditions. The results of the study can serve as a basis for further study of a number of tasks related to the formation of reliable accounting and reporting data of the NSR, which are necessary for interested both internal and external users to make justified management decisions.