In modern conditions, the objective need for the functioning of an agricultural organization is to maintain management accounting and the formation of internal management reporting. The internal management reporting contains information that is used by the management of the organization in making informed operational and strategic management decisions. However, in developing the format of internal reporting there are problems with the definition of a set of indicators necessary to assess the effectiveness of financial and economic activities of the enterprise. The purpose of the article is to justify the theoretical provisions and development of practical recommendations for the development of accounting and analytical support for the formation of internal reporting on reclamation work. Objectives of the study: to study the theoretical aspects, methodological tools, to determine the stages of formation of internal management reporting, to develop forms of management reports containing basic indicators to assess the effectiveness of reclamation activities. When writing this article, such methods as analysis of scientific and theoretical sources, system approach, method of comparative analysis, generalization were used. The approach suggested by the authors to the formation of internal management reports allows to form a system of accounting and analytical information, which allows to solve organizational, economic and production problems arising in the process of managing the enterprise. The system of indicators, contained in the developed formats of management reporting, is a tool that characterizes the effectiveness of management.
In modern conditions oil and gas sector is not only the largest sector of the economy, also this industry plays an important role in social and economic development of the state. In this regard, there is a need for effective regulation of the oil and gas complex, in particular, the state regulation. Market concentration indices CR-3, CR-4, Herfindahl-Hirschman index, Hall-Teidman index and Lind index have been calculated for competitive environment analysis. Having analyzed the competitive environment of the Russian oil market in 2015-2019, it was possible to find out that the Russian oil market in 2015-2016 was moderately concentrated, in 2017-2019 - highly concentrated; during the whole period under consideration the Russian oil market was a monopolistic competition market. The study also analyzed the impact of integration processes on the indicators of socio-economic development of the country. The analysis revealed that gross domestic product (GDP) and consolidated budget revenues are moderately strongly influenced by integration processes on the oil market; the volume of oil production with gas condensate is moderately influenced by them. At the same time, integration processes in the oil market do not have a significant impact on economic growth and foreign trade balance.
Subject. This article deals with the issues of optimal use of agricultural land.
Objectives. The article aims to develop measures aimed at the development of irrigated agriculture in the Republic of Tatarstan.
Methods. For the study, we used the abstract-logical, empirical, and statistical methods, and a case study approach.
Results. The article assesses the economic efficiency of irrigation reclamation in the Republic of Tatarstan and proposes certain measures to accelerate the development of the reclamation industry in Russia.
Conclusions. In the context of geopolitical risks and the sanctions regime, the development of agriculture is of strategic importance for the preservation of Russia's economic independence.
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