METHODOLOGICAL TOOLS FOR ASSESSING THE BUDGET FINANCING EFFICIENCY OF INVESTMENTS IN THE RENEWAL OF AGRICULTURAL MACHINERY AND EQUIPMENT
DOI 10.12737/2073-0462-2023-178-190 УДК 338.434
Keywords:
budget financing, state support, renewal, modernization, machinery, equipment, subsidies, efficiency, real investment, agricultural producersAbstract
The results and efficiency of agricultural production largely depend on the availability of enterprises with working and modern agricultural machinery and equipment, the renewal of which is associated with large amounts of capital investments, therefore, most manufacturers, as a rule, need co-financing of these costs from the state. State support for the renewal of agricultural machinery at the level of the constituent entities of the Russian Federation, expressed in the provision of subsidies for its manufacture, overhaul or purchase, on the one hand acts as a gratuitous source of financing for investments in machinery and serves as a tool to stimulate its timely renewal by enterprises. On the other hand, budget expenditures must be efficient and selective in order to achieve the key long-term goals of the state, which are to increase the volume of agricultural production, increase the efficiency and financial viability of producers, increase incomes, and attractive working conditions and life of the rural population. In accordance with the key goals of the state, we propose to evaluate the effectiveness of budget financing for the renewal of agricultural machinery in the context of three groups of indicators (criteria): economic, social and those that ensure efficiency. On the basis of well-known special methods (accounting method, financial-mathematical method, methods of integrated assessment) for evaluating the effectiveness, the authors of the article developed and substantiated methodological tools for assessing the static and dynamic efficiency of budget expenditures for the renewal of agricultural machinery. One of the main problems in the practical implementation of the methodology is the lack of accounting and analytical information due to the lack of all indicators required by the methodology in the system of reporting data of agricultural producers. The research materials presented in the work can be used by public authorities, investors and agricultural producers to assess the effectiveness of the use of financial resources invested in real assets of the agricultural sector.
References
1. Экономика на постсоветском пространстве в условиях новых патологических вызовов и процессов цифровизации: монография / под научной редакцией К.В. Павлова. Ижевск: Шелест, 2021. 644 с.
2. Клычова Г.С. Приоритетные направления повышения эффективности социально-экономической деятельности и конкурентоспособности предприятий АПК / Г. С. Клычова, Б. Г. Зиганшин, А. Р. Закирова // Техника и оборудование для села. 2017. № 4. С. 42-45.
3. Клычова Г.С. Оценка эффективности инвестиционной деятельности организаций / Г. С. Клычова, А. Р. Закирова, К. А. Пинина // Вестник Казанского государственного аграрного университета. 2017. Т. 12. № 1 (43). С. 82-88. https://doi.org/10.12737/article_59369851a63611.99028579.
4. Костяев А.И. Особенности современного размещения производства продукции сельского хозяйства в российском Нечерноземье / А.И. Костяев, Г.Н. Никонова // Вестник Балтийского федерального университета им. И. Канта. Серия: Естественные и медицинские науки. 2022. № 3. С. 5-20. https://elibrary.ru/download/elibrary_49990244_45002114.pdf
5. Осипов А.К. Совершенствование управления сельскими территориями / А.К. Осипов, Е.А. Гайнутдинова и др. // Фундаментальные исследования. 2021. № 6. С. 70-74.
6. Акмаров П.Б. Оценка эффективности государственной поддержки сельского хозяйства / П.Б. Акмаров, О.П. Князева // Научные труды Вольного экономического общества России. 2020. Т. 223. № 3. С. 451-456. https://elibrary.ru/download/elibrary_43843371_46415231.pdf
7. Гоголев И.М. Региональные особенности технико-энергетического обеспечения сельских товаропроизводителей / И.М. Гоголев, В.Л. Редников и др. // Менеджмент: теория и практика. 2022. № 1-2. С. 15-21.
8. Alborov R.A. Management of agricultural crops production depending on land quality and intensification factors / R.A. Alborov, D.A. Karagodin, et. al. // Revista de la Universidad del Zulia. 2022. vol. 13. no 36. pp. 80-92.
9. Ильин С.Ю. Стоимостные показатели эффективности деятельности сельскохозяйственных организаций / С.Ю. Ильин // Аграрный научный журнал. 2018. № 6. С. 86-89.
10. Зиганшин, Б. Г. Основные направления формирования механизма социального развития сельскохозяйственного предприятия / Б. Г. Зиганшин, Г. С. Клычова, А. Р. Закирова // Вестник Казанского государственного аграрного университета. – 2019. – Т. 14, № 3(54). – С. 155-161. – DOI 10.12737/article_5db98dd5ab2ea1.73901024.
11. Кондратьев Д.В. Стохастический анализ и оптимальное управление стимулированием персонала коммерческой организации / Д.В. Кондратьев, Г.Я. Остаев и др. // Вестник Казанского государственного аграрного университета. 2021. Т. 16. № 2 (62). С. 116-123.
12. Основные направления оценки корпоративной социальной ответственности бизнеса / Г. С. Клычова, А. Р. Закирова, А. Р. Юсупова, А. С. Клычова // Вестник Казанского государственного аграрного университета. – 2018. – Т. 13, № 3(50). – С. 129-133. – DOI 10.12737/article_5bcf579e4860c0.23941805.
13. Рыжкова О.И. Производственно-экономическая оценка обеспеченности и потребности сельскохозяйственной техники в аграрном производстве / О.И. Рыжкова, И.М. Гоголев, С.А. Доронина // Проблемы региональной экономики. 2022. № 1-2. С. 53-64.
14. Ilyin S.Y., Krasnyanskaya O.V., Shatskaya I.V., Beketova O.N. Business sustainability management in the current scientific and technical climate. E3S Web of Conferences 208, 03034 (2020) https://www.e3sconferences.org/articles/e3sconf/abs/2020/68/e3sconf_ift2020_03034/e3sconf_ ift2020_03034.html (дата обращения: 26.10.2022); https://doi.org/10.1051/e3sconf/202020803034
15. Применение цифровых технологий для снижения углеродного следа в животноводстве / Г. С. Клычова, А. Р. Закирова, А. Р. Юсупова [и др.] // Вестник Казанского государственного аграрного университета. – 2022. – Т. 17, № 1(65). – С. 122-128. – DOI 10.12737/2073-0462-2022-122-128. – EDN WMIZIW.
16. Остаев Г.Я. Корпоративное управление финансовым потенциалом / Г.Я. Остаев, Д.В. Кондратьев и др. // Вестник Казанского государственного аграрного университета. 2022. Т. 17. № 1 (65). С. 129-134.
17. Хафизов Д. Ф. Сущность и значение предпринимательства в условиях институциональных преобразований / Д. Ф. Хафизов, Е. С. Исайчева // Вестник Казанского государственного аграрного университета. – 2013. – Т. 8. – № 1(27). – С. 55-58.
18. Ilyin S.Y., Mandych I.A., Krasnyanskaya O.V., Bykova A.V. Business management in modern economic management conditions. IOP Conference Series: Earth and Environmental Science 650, 012098 (2021) https://iopscience.iop.org/article/10.1088/ 1755-1315/650/1/012098/pdf (дата обращения: 22.10.2022); https://doi.org/10.1088/1755-1315/650/1/012098
19. Ilyin S.Y., Krasnyanskaya O.V., Gaiman O.B., Sigankov A.A., Bykova A.V. Management of the market business sustainability in the modern business environment. E3S Web of Conferences 208, 03061 (2020) https://www.e3s-conferences.org/articles/e3sconf/abs/2020/68/e3sconf_ift2020_03061/e3sconf_ ift2020_03061.html (дата обращения: 25.10.2022); https://doi.org/10.1051/e3sconf/202020803061
20. Justification of promising areas of development of agricultural organizations / F. Avkhadiev, N. Asadullin, I. Gainutdinov, L. Mikhailova // International Scientific-Practical Conference “Agriculture and Food Security: Technology, Innovation, Markets, Human Resources” (FIES 2020) : International Scientific-Practical Conference “Agriculture and Food Security: Technology, Innovation, Markets, Human Resources” (FIES 2020), Kazan, 28–30 мая 2020 года. – Kazan: EDP Sciences, 2020. – P. 00100. – DOI 10.1051/bioconf/20202700100.
21. Толкачёва Е.Г. Направления развития финансового анализа на основе интегрированной оценки результатов деятельности организации / Е.Г. Толкачёва, А.О. Липская // Экономика. Бизнес. Финансы. 2019. № 5. С. 16-19.
22. Kondratiev D.V., Osipov A.K., Gainutdinova E.A., Abasheva O.V., Ostaev G.Ya. Criteria and indicators of synergistic efficiency of food industry enterprise management. IOP Conference Series: Earth and Environmental Science 949, 012080 (2022) https://iopscience.iop.org/ article/10.1088/1755-1315/949/1/012080/pdf (дата обращения: 25.10.2022); https://doi.org/10.1088/1755-1315/949/1/012080
23. Akmarov P.B., Knyazeva O.P., Tretyakova E.S. Assessing the potential of the digital economy in agriculture. IOP Conference Series: Earth and Environmental Science 666, 042036 (2021) https://iopscience.iop.org/article/10.1088/1755-1315/666/ 4/042036/pdf (дата обращения: 01.11.2022); https://doi.org/10.1088/1755-1315/666/4/042036
24. Akmarov P.B., Rysin I.I., Knyazeva O.P. About the role of digitalization of agriculture in reducing the impact of climate on the technological development of crop production. IOP Conference Series: Earth and Environmental Science 988, 042012 (2022) https://iopscience.iop.org/article/10.1088/1755-1315/988/4/042012 (дата обращения: 29.10.2022); https://doi.org/10.1088/1755-1315/988/4/042012
25. Abramova O. The development of digitalization of agricultural production as the factor in improving living standard of the rural population / O. Abramova, P. Akmarov, O. Knyazeva // Smart Innovation, Systems and Technologies. 2022. vol. 245. pp. 159-170.
26. Развитие техники как основа цифровой трансформации экономики / А. К. Субаева, В. Т. Водянников, Ю. В. Чутчева, А. В. Эдер // Вестник Казанского государственного аграрного университета. – 2023. – Т. 18, № 1(69). – С. 162-168. – DOI 10.12737/2073-0462-2023-162-168.
1. Pavlov KV. Ekonomika na postsovetskom prostranstve v usloviyakh novykh patologicheskikh vyzovov i protsessov tsifrovizatsii: monografiya. [Economy in the post-Soviet space in the context of new pathological challenges and digitalization processes: monograph]. Izhevsk: Shelest. 2021; 644 p.
2. Klychova GS, Ziganshin BG, Zakirova AR. [Priority directions for improving the efficiency of social and economic activity and competitiveness of agricultural enterprises]. Tekhnika i oborudovanie dlya sela. 2017; 4. 42-45 p.
3. Klychova GS, Zakirova AR, Pinina KA. [Evaluation of the efficiency of investment activities of organizations]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta. 2017; Vol.12. 1(43). 82-88 p. https://doi.org/10.12737/article_59369851a63611.99028579.
4. Kostyaev AI, Nikonova GN. [Features of the modern location of agricultural production in the Russian Non - Chernozem region]. Vestnik Baltiyskogo federal'nogo universiteta im.I.Kanta. Seriya: Estestvennye i meditsinskie nauki. 2022; 3. 5-20 p. https://elibrary.ru/download/elibrary_49990244_45002114.pdf
5. Osipov AK, Gaynutdinova EA. [Improving the management of rural areas]. Fundamental'nye issledovaniya. 2021; 6. 70-74 p.
6. Akmarov PB, Knyazeva OP. [Evaluation of the effectiveness of state support for agriculture]. Nauchnye trudy Vol'nogo ekonomicheskogo obshchestva Rossii. 2020; Vol.223. 3. 451-456 p. https://elibrary.ru/download/elibrary_43843371_46415231.pdf
7. Gogolev I.M, Rednikov VL. [Regional features of technical and energy support of rural producers]. Menedzhment: teoriya i praktika. 2022; 1-2. 15-21 p.
8. Alborov R.A. Management of agricultural crops production depending on land quality and intensification factors / R.A. Alborov, D.A. Karagodin, et. al. // Revista de la Universidad del Zulia. 2022. vol. 13. no 36. pp. 80-92 p.
9. Il'in SYu. [Cost indicators of the efficiency of agricultural organizations]. Agrarnyi nauchnyi zhurnal. 2018; 6. 86-89 p.
10. Ziganshin BG, Klychova GS, Zakirova AR. [The main directions of formation of the mechanism of social development of an agricultural enterprise]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta. 2019; Vol.14. 3(54). 155-161 p. – DOI 10.12737/article_5db98dd5ab2ea1.73901024.
11. Kondrat'ev DV, Ostaev GYa. [Stochastic analysis and optimal management of personnel stimulation in a commercial organization]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta. 2021; Vol.16. 2 (62). 116-123 p.
12. Klychova GS, Zakirova AR, Yusupova AR, Klychova AS. [The main directions of assessment of corporate social responsibility of business]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta. 2018; Vol.13. 3(50). 129-133 p. – DOI 10.12737/article_5bcf579e4860c0.23941805.
13. Ryzhkova OI, Gogolev IM, Doronina SA. [Industrial and economic assessment of the security and needs of agricultural machinery in agricultural production]. Problemy regional'noi ekonomiki. 2022; 1-2. 53-64 p.
14. Ilyin SY, Krasnyanskaya OV, Shatskaya IV, Beketova ON. Business sustainability management in the current scientific and technical climate. [Internet]. E3S Web of Conferences 208. 03034. 2020; [cited 2022, October 26]. Available from: https://www.e3s-conferences.org/articles/e3sconf/abs/2020/68/e3sconf_ift2020_03034/e3sconf_ ift2020_03034.html; https://doi.org/10.1051/e3sconf/202020803034
15. Klychova GS, Zakirova AR, Yusupova AR. [Application of digital technologies to reduce the carbon footprint in animal husbandry]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta. 2022; Vol.17. 1(65). 122-128 p. – DOI 10.12737/2073-0462-2022-122-128.
16. Ostaev GYa, Kondrat'ev DV. [Corporate management of financial potential]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta. 2022; Vol.17. 1 (65). 129-134 p.
17. Hafizov DF, Isaicheva ES. [The essence and significance of entrepreneurship in the conditions of institutional transformations]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta. 2013; Vol. 8.1(27). 55-58 p.
18. Ilyin SY, Mandych IA, Krasnyanskaya OV, Bykova AV. Business management in modern economic management conditions. [Internet]. IOP Conference Series: Earth and environmental science. 650. 012098. 2021; [cited 2022, October 22]. Available from: https://iopscience.iop.org/article/10.1088/ 1755-1315/650/1/012098/pdf; https://doi.org/10.1088/1755-1315/650/1/012098
19. Ilyin SY, Krasnyanskaya OV, Gayman OB, Sigankov AA, Bykova AV. Management of the market business sustainability in the modern business environment. [Internet]. E3S Web of Conferences 208. 03061. 2020; [cited 2022, October 25]. Available from: https://www.e3s-conferences.org/articles/e3sconf/abs/2020/68/e3sconf_ift2020_03061/e3sconf_ ift2020_03061.html; https://doi.org/10.1051/e3sconf/202020803061
20. Justification of promising areas of development of agricultural organizations / F. Avkhadiev, N. Asadullin, I. Gainutdinov, L. Mikhailova // International Scientific-Practical Conference “Agriculture and Food Security: Technology, Innovation, Markets, Human Resources” (FIES 2020) : International Scientific-Practical Conference “Agriculture and Food Security: Technology, Innovation, Markets, Human Resources” (FIES 2020), Kazan, 28–30 maya 2020 goda. – Kazan: EDP Sciences, 2020. – P. 00100. – DOI 10.1051/bioconf/20202700100.
21. Tolkacheva EG, Lipskaya AO. [The development of agricultural production digitalization as the factor in improving living standard of the rural population]. Ekonomika. Biznes. Finansy. 2019; 5. 16-19 p.
22. Kondratiev DV, Osipov AK, Gaynutdinova EA, Abasheva OV, Ostaev GYa. Criteria and indicators of synergistic efficiency of food industry enterprise management. [Internet]. IOP Conference Series: Earth and environmental science 949. 012080. 2022; [cited 2022, October 25]. Available from: https://iopscience.iop.org/ article/10.1088/1755-1315/949/1/012080/pdf; https://doi.org/10.1088/1755-1315/949/1/012080
23. Akmarov PB, Knyazeva OP, Tretyakova ES. Assessing the potential of the digital economy in agriculture. [Internet]. IOP Conference Series: Earth and environmental science 666. 042036. 2021; [cited 2022, November 01]. Available from: https://iopscience.iop.org/article/10.1088/1755-1315/666/ 4/042036/pdf; https://doi.org/10.1088/1755-1315/666/4/042036
24. Akmarov PB, Rysin II, Knyazeva OP. About the role of digitalization of agriculture in reducing the impact of climate on the technological development of crop production. [Internet]. IOP Conference Series: Earth and environmental science 988. 042012. 2022; [cited 2022, October 29]. Available from: https://iopscience.iop.org/article/10.1088/1755-1315/988/4/042012; https://doi.org/10.1088/1755-1315/988/4/042012
25. Abramova O, Akmarov P, Knyazeva O. The development of digitalization of agricultural production as the factor in improving living standard of the rural population. Smart innovation, systems and technologies. 2022; Vol.245. 159-170 p.
26. Subaeva AK, Vodyannikov VT, Chutcheva YuV, Eder AV. [The development of technology as the basis of digital transformation of the economy]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta. 2023; Vol. 18. 1(69). 162-168 p. – DOI 10.12737/2073-0462-2023-162-168.
Downloads
Published
How to Cite
Issue
Section
Categories
License
Copyright (c) 2026 Vestnik of Kazan state agrarian university
This work is licensed under a Creative Commons Attribution 4.0 International License.
Метаданные научных статей, включая название, аннотацию, сведения об авторах, список литературы, идентификаторы и иные элементы библиографического описания для дальнейшего неограниченного использования, передаются в редакцию с правом их неограниченного использования на условиях открытой лицензии Creative Commons Attribution (CC BY).
