No abstract

Management accounting of an economic entity in the agricultural sector is a complex multidimensional system. Sustainable development of the subject of business in the agro-industrial complex depends on many heterogeneous factors and conditions, which are understood as the reasons (driving forces) of any process determining its character or its separate features. The order of making decisions depends on the functioning of management accounting. In the context of diversity and heterogeneity of factors, a high degree of their uncertainty, complexity of interactions, study of these factors is a serious problem. Therefore, management personnel should carry out a constant analysis of all factors affecting the enterprise and assess their interaction, which reflects the cause-and-effect relations that characterize the sustainable development of the agro-industrial complex. The aim of the article is the justification of theoretical provisions and the development of practical recommendations for the development of analytical support of management accounting in the management of sustainable development of agricultural organizations. Objectives of the research: to study theoretical aspects and methodological tools, to determine the set of factors of sustainable development of a business entity, to develop absolute and relative indicators, which should be applied in management accounting for assessment and analysis of economic, social and environmental sustainability.

Assessment, as an integral part of the management process, it is the most effective system for the certification of the organization personnel. This procedure helps in determining the qualification and level of knowledge of employees, assess their abilities, moral and business skills. Each employee in the performance of his duties must use rational methods and modern technical means to ensure effective organization of production. The purpose of the article is substantiation of theoretical principles and development of practical recommendations for improving the procedure for assessing an agricultural organization personnel. The objectives of the research are: study of theoretical aspects and methodological tools, identification of the stages, and development of documentary support for the personnel assessment system. Such methods as the analysis of scientific and theoretical sources, the systematic approach, the method of comparative analysis, and generalization were used in the process of writing the article. The paper presents recommendations for the development of an effective certification system and its documentary support in agricultural organizations perfectly meeting the goals of the organization under study as well as its needs and the organizational culture developed in it.

The purpose of the study is to determine the optimal volume of fodder and grain-fodder crops of appropriate quality to meet the needs of the livestock industry using a systemic comparative economic approach. For the economic assessment of crops for fodder purposes, a systemic comparative economic approach to their production efficiency has been developed. Accounting was carried out according to the three most important indicators in fodder units: quantitative indicators—productivity per hectare of sowing, qualitative—the content of vegetable protein and cost—the production cost. Oats were taken as the primary culture. Their comparison made it possible to determine economically interrelated partial indices, which are reduced to the index of the systemic comparative economic approach, which contributes to optimizing the structure of the cultivated areas of these crops. This technique allows to determine each forage crop’s location in each farm or region’s conditions, analyzing the real situation and assessing the prospects for the development of production. The optimal structure of sown areas for grain-fodder and fodder crops, focused on the cultivation of high-protein crops, for the enterprises of the Northern forest-steppe zone of the Republic of Bashkortostan is proposed. Due to a change in sown areas’ structure, the gross harvest increases by 8%, digestible protein by 2%, and reduced production costs by 48%.

The purpose of the study is to justify the use of the universal scenario method of strategic planning and forecasting the development of the agroindustrial complex of the regional rural economy. The scientific novelty of the study lies in the application of a set of theoretical and methodological provisions for scenario planning and forecasting the development of agriculture in the regions, taking into account the assessment of their existing potential and constructing a territorial planning scheme for the priority of participation in the implementation of strategic directions of rural development in agricultural production. The paper presents a territorial model of the priority of participation of the municipal regions of the Republic of Bashkortostan in the implementation of strategic areas in the areas of development of production of grain crops, sugar beet, and oilseeds. The developed scenario method, reflecting the qualitatively heterogeneous directions of the development of enterprises, is formed taking into account the achievement of the strategic goal and potential opportunities of rural areas. This allows determining strategic decisions for the further development of rural areas and integrating them into a uniform industry development strategy. The developed approach is recommended to be used as a guideline in the development of long-term programs for the development of the crop production industry, as well as for adjusting the activities of ongoing programs.