Introduction. The progressive development of peasant farm enterprises requires further improvement of the methods of state financial support to completely fulfil the potential of peasant farm enterprises as the best tool in using budgetary funds allocated to improve the quality of life of the rural population. This article is based on the study conducted and aims to identify the resources of peasant farm enterprises to increase employment and incomes of the population, as well as to develop a system of priority measures for long-term state financial support.
Materials and Methods. The study analyzed the official data from the territorial body of the Federal State Statistics Service in the Republic of Mordovia and the Ministry of Agriculture and Food of the Republic of Mordovia. To process the empirical material, economic and mathematical methods were used, as well as the those of comparison, groupings, and absolute differences. The set of methods used made it possible to characterize the dynamics and main trends in the development of peasant farm enterprises in the Republic of Mordovia, to study changes in their structure and specialization in terms of production concentration and efficiency, and also to assess the correlation between the amount of grants received and the volume of additional production.
Results. The analysis of the organizational and economic conditions for the functioning of peasant farm enterprises in the Republic of Mordovia made it possible to assess the effectiveness of their grant support. The necessity of broadening state financial support in the form of grants and agro-startups for peasant farm enterprises, contributing to income growth, expanding consumer demand and increasing employment of the rural population, has been substantiated.
Discussion and Conclusion. The proposed recommendations for improving state regulation will contribute to increasing the efficiency of the functioning of peasant farm enterprises in the Republic of Mordovia in order to improve the quality of life of the rural population. The results of the study will be useful to regional and municipal authorities when establishing territorial programs for the development of the agrarian sector of the economy.
Subject. This article examines an innovative approach to the preparation of integrated reporting of a State-funded educational institution of higher education in order to monitor the effectiveness of the use of an educational institution’s resources and improve the quality of educational services.
Objectives. The article aims to develop conceptual approaches and practical recommendations for the preparation of integrated reporting of a State-funded educational institution of higher education.
Methods. For the study, we used the methods of conceptual, social and philosophical, systems, comparative, and factorial analyses, and observation.
Results. The article defines a conceptual approach to the formation of an integrated report, presents a business model of the university from the point of view of creating competitive advantages of the educational institution and the processes implemented at the university, justifies the procedure for compiling an integrated report that helps to re-evaluate the results of the educational institution, taking into account the factors affecting the process of creating a value chain, as well as the need for synthesis of financial and non-financial indicators, taking into account the interests of stakeholders.
Conclusions. The scientific provisions and practical recommendations set forth in the article are aimed at further improving the efficiency of the management of an educational institution in the context of ensuring the quality and level of transparency of reporting, taking into account the challenges of the modern era.
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