Theoretical foundations of the profitability of agricultural production……………….4

1. The concept and essence of profitability……………..4

2. Profitability indicators……………………….5

3. Factors reserves to increase profitability…….8

State and level of profitability of production in the collective farm "Krasny Put" Zhigalovsky district, Irkutsk region……………………………………...10

1. Organizational and economic characteristics of the economy………………….……………………….10

2. Calculation and analysis of the level of profitability of production in the economy…………………….…………………….16

Ways to increase the profitability of crop production in the collective farm "Krasny Put" Zhigalovsky district of the Irkutsk region…….….22

Conclusion…………………………………………....25

List of used literature………….…..26

Introduction

Agriculture is one of the most important industries National economy. It produces food for the population, raw materials for the processing industry, and provides for other needs of society. Therefore, the actual problem at present is the problem of further increasing the level of efficiency of the industry.

Efficiency is a complex economic category in which the most important aspect of an enterprise's activity is manifested - its effectiveness.

Generalizing indicator economic efficiency agricultural production is an indicator of profitability. Profitability means profitability, profitability of the enterprise. It is calculated by comparing gross income or profits with costs or resources used.

Based on the analysis of average levels of profitability, it is possible to determine which types of products and which business units provide higher returns. This becomes especially important in modern, market conditions, where the financial stability of an enterprise depends on the specialization and concentration of production.

At present, in Russia, in the context of the crisis, there is a tendency to a significant decrease in the level of profitability of agricultural production, which means that many farms are unprofitable. Therefore, as a future specialist, I am interested in what the essence of profitability is, how it is calculated and what are the ways to increase it. This is the range of questions I would like to consider in this topic. term paper.

Theoretical foundations of the profitability of agricultural production

1 The concept and essence of profitability

In the conditions of market relations, which are characterized by their dynamism, economic entities, regardless of the form of ownership, plan their activities and development prospects on the basis of the economic and social tasks developed by them, the demand and supply of goods and services.

An indispensable indicator in the current production planning, as well as in determining financial position enterprises is an indicator of profitability.

Profitability is the most important economic category, which is inherent in all enterprises operating on the basis of cost accounting. It means profitability, profitability of the enterprise and is determined by comparing the results obtained (profit, gross income) with costs or unused resources. Being a general indicator of the economic efficiency of agricultural production, profitability reflects the efficiency of using the resources of the industry consumed by production - labor, land and material, the level of management and organization of production and labor, the quantity, quality and results of product sales, the possibility of expanded reproduction and economic incentives for workers. Thus, profitability finds its expression, first of all, in the presence of profit. Profit is the realized part of net income and is calculated by subtracting from the cash proceeds from the sale of products (Вр) the commercial (full) cost (Ск) or production costs (IP):

P \u003d Vr - Sk (Ik) (1)

Profit characterizes the final economic indicators not only in the sphere of agricultural production, but also in the sphere of circulation and sale. It is, as it were, a focus in which all the components of production efficiency are reflected. Increasing profitability is inextricably linked with the growth of profitability of production. In turn, when it comes to the fact that a particular farm is profitable, this means that in this farm they not only reimburse the costs associated with the production and sale of products, but also receive a certain profit, which makes it possible to farm on an expanded basis.

In domestic economic science, there are two types of profitability: national economic and self-supporting. The indicator of economic profitability is necessary, on the one hand, for a comprehensive scientific substantiation of the development of the country's economy as a whole, on the other hand, for assessing the results of development Agriculture, analysis and establishment of the most important proportions of the development of the agro-industrial complex. When determining national economic profitability, the entire surplus product created in agriculture is taken into account.

Self-supporting profitability is the profitability of an individual agricultural enterprise or a particular type of product. It depends on the quantity and quality of products, the price level and the value of production costs. When calculating self-supporting profitability, they take into account the amount of net income directly realized by the enterprise.

2 Profitability indicators.

The problem of profitability, methods of its quantitative measurement is constantly in the spotlight in the development of methodological and instructive materials. In this regard, noteworthy is the proposal of economists to introduce a classification of profitability indicators into absolute and relative, depending on the method of their quantitative expression. Absolute indicators profitability is gross and net income. However, the absolute sizes of net income, profit and gross income do not allow to fully compare the economic results of the production activities of enterprises. The economy can make profits of a thousand rubles and a million. In both cases, production is profitable, and the efficiency may be different, since it depends on the size of production, product structure, production costs, and so on. Therefore, to characterize the economic efficiency of production, they also use relative performance profitability, which are expressed as a ratio of two comparable values: gross, net income, profit, and indicators of the efficiency of the use of certain production resources or costs. Relative profitability indicators can be calculated in terms of money or, most often, as a percentage. With their help, the profitability of agricultural production can be expressed both in terms of gross and sold (marketable) products.

In practice, mainly relative indicators of the profitability of sold products are used, which are punished by the norm or level of profitability. They are calculated both for all products sold by the enterprise, and for its individual types. In the first case, the profitability of products (Рр) will be defined as the ratio of profit from products sold (P) to the costs of its production and sale (З):

PP = -------x 100% (2)

Z

The profitability of all sold products is calculated in the same way as the ratio of profit from sales marketable products to revenue from sales of products: in relation to the balance sheet profit to revenue from sales of products. Profitability indicators of all sold products give an idea of ​​the effectiveness of the current costs of the enterprise and the profitability of products sold.

In the second case, profitability is determined certain types products. It depends on the price at which the product is sold to the consumer, and the cost for this type of product.

All of the above profitability indicators characterize the economic efficiency of using current production costs to obtain products. However, agricultural enterprises produce not only current production costs, but also make capital investments to increase and upgrade fixed assets, the cost of which is included in the production costs of each year not in full, but in part equal to the amount of depreciation. Therefore, it is important to know the efficiency of using one-time costs materialized in the means of production. For these purposes, relative indicators of profitability of production assets are used, which are calculated as a percentage of profit (P) to the average annual cost of the main (OS) and material working capital (MobS) separately, as well as total (fixed and material circulating assets taken together) called the rate of return:

R OS = ------x100%; P MOBS = -------x 100%; (3)

OS MOBS

P

R = -----------x 100% (4)

OS+MObS

These indicators characterize the efficiency of using the main means of production in the first case, in the second - circulating material, in the third - the total means of production. They show how much profit is received per unit value of the respective means of production. The more profit received per ruble of means of production, the more efficiently they are used.

Important have indicators of profitability of investments in the enterprise. They are determined by the value of the property at his disposal. In the calculation, indicators of the balance sheet and net profit. The value of the property is determined by the balance sheet. In addition to profit, when calculating the return on investment, you can use the proceeds from the sale of products. This indicator characterizes the level of sales per one ruble of investments in the property of the enterprise.

Ministry of Agriculture Russian Federation considered the letter of the Ministry of Finance of the Russian Federation dated June 22, 2017 N 06-06-13 / 1/38968 on improving the methodology for determining the estimated volume of expenditure obligations of the constituent entities of the Russian Federation and municipalities (hereinafter referred to as the Methodology) and informs.

Regarding the inclusion in the Methodology of the coefficient of deviation of the increase in the level of profitability of agricultural organizations due to budget subsidies from the average value for the Russian Federation, the Ministry of Agriculture of Russia supports the position of the Ministry of Finance of Russia that the level of profitability for all activities of agricultural organizations does not reflect the differentiation of expenditures in the field of agriculture between the constituent entities of the Russian Federation and , accordingly, the use of the specified coefficient in the Methodology is inappropriate.

Regarding the inclusion in the Methodology of the ratio of the ratio of the volume of support per ruble of gross agricultural output for territories classified as unfavorable for agricultural production to the average Russian level, taking into account the coefficient of transport accessibility, we note that the Methodology for classifying regions whose territories are classified as unfavorable has been approved Decree of the Government of the Russian Federation of January 27, 2015 N 51 "On approval of the Rules for classifying territories as territories unfavorable for the production of agricultural products." Decree of the Government of the Russian Federation dated January 26, 2017 N 104-r approved the list of subjects of the Russian Federation whose territories are classified as unfavorable for the production of agricultural products.

In addition, at the request of the Ministry of Finance of Russia, received in the course of business, we provide information on the use of a multiplying coefficient for the constituent entities of the Russian Federation in the provision and distribution of subsidies from the federal budget to the budgets of the constituent entities of the Russian Federation.

In the Rules for the provision and distribution of subsidies from the federal budget to the budgets of the constituent entities of the Russian Federation for the provision of unrelated support to agricultural producers in the field of crop production (Appendix N 7 to the State Program for the Development of Agriculture and the Regulation of Agricultural Products, Raw Materials and Food Markets for 2013-2020) (hereinafter - State Program), in the methodology for the distribution of Subsidies between the constituent entities of the Russian Federation for the Republic of Altai, the Republic of Buryatia, the Republic of Dagestan, the Republic of Karelia, the Republic of Kalmykia, the Republic of Komi, the Republic of Crimea, the Republic of Mari El, the Republic of Mordovia, the Republic of Sakha (Yakutia), the Republic of Tuva, Udmurt Republic, Republic of Khakassia, Chechen Republic, Chuvash Republic, Altai, Trans-Baikal, Kamchatka, Krasnoyarsk, Perm, Primorsky and Khabarovsk Territories, Amur, Arkhangelsk, Astrakhan, Bryansk, Vladimir, Volgograd, Vologda, Ivanovo, Irk utskaya, Kaliningrad, Kaluga, Kemerovo, Kirov, Kostroma, Leningrad, Magadan, Moscow, Murmansk, Nizhny Novgorod, Novgorod, Novosibirsk, Omsk, Orenburg, Orel, Pskov, Rostov, Ryazan, Saratov, Sakhalin, Sverdlovsk, Smolensk, Tver, Tomsk, Tula and Yaroslavl regions, Sevastopol, Jewish Autonomous Region, Nenets autonomous region, the Khanty-Mansiysk Autonomous Okrug - Yugra and the Yamalo-Nenets Autonomous Okrug, the use of a multiplying factor (1.7) is provided, which directly affects the amount of the Subsidy provided (hereinafter referred to as the multiplying factor).

In the Rules for the provision and distribution of subsidies from the federal budget to the budgets of the constituent entities of the Russian Federation aimed at increasing productivity in dairy cattle breeding (Appendix No. 8 to the State Program), for the constituent entities of the Russian Federation that are part of the Far Eastern Federal District, as well as for the Republic of Karelia, the Republic of Komi, Republic of Crimea, Republic of Mari El, Republic of Mordovia, Chuvash Republic, Udmurt Republic, Perm Territory, Arkhangelsk, Bryansk, Vladimir, Vologda, Ivanovo, Kaliningrad, Kaluga, Kirov, Kostroma, Leningrad, Moscow, Murmansk, Nizhny Novgorod, Novgorod, Orel, Pskov, Ryazan, Sverdlovsk, Smolensk, Tver, Tula and Yaroslavl regions, the city of Sevastopol and Nenets Autonomous Okrug provides for the use of a multiplying factor (1.2).

In the Rules for the provision and distribution of subsidies from the federal budget to the budgets of the constituent entities of the Russian Federation to promote the achievement of target indicators of regional programs for the development of the agro-industrial complex (Appendix N 9 to the State Program) for the Republic of Crimea, the city of Sevastopol, the constituent entities of the Russian Federation that are part of the Far Eastern Federal District, the Republic Karelia, Republic of Komi, Republic of Mari El, Republic of Mordovia, Udmurt Republic, Chuvash Republic, Perm Territory, Arkhangelsk Region, Bryansk Region, Vladimir Region, Vologda Region, Ivanovo Region, Kaliningrad Region, Kaluga Region, Kirov Region, Kostroma Region, Leningrad Region , Moscow region, Murmansk region, Nizhny Novgorod region, Novgorod region, Orel region, Pskov region, Ryazan region, Sverdlovsk region, Smolensk region, Tver region, Tula region, Yaroslavl region, Nenets Autonomous Okrug, a multiplying factor (1.2) is used.

The Rules for the provision and distribution of subsidies from the federal budget to the budgets of the constituent entities of the Russian Federation for the reimbursement of part of the direct costs incurred for the creation and modernization of agricultural facilities, as well as for the purchase of machinery and equipment (Appendix N 11 to the State Program) provide for the reimbursement of part of the direct costs incurred for the creation and modernization of agro-industrial complex facilities located on the territory of the constituent entities of the Russian Federation that are part of the Far Eastern Federal District, in the amount of 25-35% (for agro-industrial complex facilities located on the territory of other constituent entities of the Russian Federation, the level of cost recovery is 20-30%).

In the federal target program "Development of melioration of agricultural lands in Russia for 2014-2020", approved by Decree of the Government of the Russian Federation of October 12, 2013 N 922, in the methodology for distributing Subsidies for irrigation and drainage measures for the constituent entities of the Russian Federation that are part of the Far Eastern Federal District , as well as the Republic of Crimea and the city of Sevastopol, the use of a multiplying factor (2.0) is provided.

Document overview

The Ministry of Agriculture of Russia considered the issue of improving the methodology for determining the estimated volume of spending obligations of regions and municipalities.

So, to include in this methodology the coefficient of deviation of the increase in the level of profitability of agricultural organizations due to budget subsidies from the average value in Russia, according to the department, is inappropriate.

Information is also provided on the use of a multiplying coefficient for regions in federal subsidies for regions.

Directory

PASSPORT of the State Program for the Development of Agriculture and the Regulation of Agricultural Products, Raw Materials and Food Markets for 2013-2020

Responsible executor of the Program

Ministry of Agriculture of the Russian Federation

Program participants

Ministry of Culture of the Russian Federation, Federal Road Agency, Federal Service for Veterinary and Phytosanitary Surveillance

Subroutines Programs

“Development of the sub-sector of crop production, processing and sales of crop products”;

“Development of vegetable growing in open and protected ground and seed potato growing”;

“Development of the livestock sub-sector, processing and sale of livestock products”;

"Development of beef cattle breeding";

"Development of dairy cattle breeding";

“Support for breeding, selection and seed production”;

"Support for small businesses";

"Technical and technological modernization, innovative development";

"Development of wholesale distribution centers and infrastructure of the social catering system";

"Development of the financial and credit system of the agro-industrial complex";

"Ensuring the implementation of the Program".

Federal target programs:

"Social development of the village until 2013", approved by the Decree of the Government of the Russian Federation of December 3, 2002 N 858;

"Sustainable Development of Rural Areas for 2014 − 2017 and for the period up to 2020”, approved by the Decree of the Government of the Russian Federation of July 15, 2013 N 598;

"Preservation and restoration of soil fertility of agricultural lands and agrolandscapes as a national treasure of Russia for 2006 − 2010 and for the period up to 2013”, approved by the Decree of the Government of the Russian Federation of February 20, 2006 N 99;

"Development of land reclamation for agricultural purposes in Russia for 2014 − 2020”, approved by the Decree of the Government of the Russian Federation of October 12, 2013 N 922.

Program Goals

ensuring the food independence of Russia in the parameters set by the Doctrine of Food Security of the Russian Federation, approved by Decree of the President of the Russian Federation of January 30, 2010 N 120;

accelerated import substitution for meat (pork, poultry, large cattle), milk, open and closed ground vegetables, seed potatoes and fruit and berry products;

increasing the competitiveness of Russian agricultural products in the domestic and foreign markets as part of Russia's entry into the World Trade Organization;

increasing the financial stability of enterprises of the agro-industrial complex;

ensuring the epizootic well-being of the territory of the Russian Federation;

sustainable development of rural areas;

reproduction and increase in the efficiency of the use of land and other resources in agriculture, as well as the greening of production;

ensuring the marketing of agricultural products, increasing its marketability by creating conditions for its seasonal storage and side jobs.

Program objectives

stimulating the growth of production of basic types of agricultural products and production food products aimed at import substitution;

ensuring the implementation of anti-epizootic measures in relation to contagious animal diseases;

support for the development of the infrastructure of the agro-food market;

ensuring the marketing of agricultural products, increasing its marketability by creating conditions for its seasonal storage and underworking;

improving the efficiency of regulation of markets for agricultural products, raw materials and food;

modernization of the material, technical and technological base of breeding and seed production;

support for small businesses;

security efficient operation bodies state power in the field of agricultural development and regulation of agricultural products, raw materials and food markets;

increasing the level of profitability in agriculture to ensure its sustainable development;

maintaining the financial stability of the agro-industrial complex;

improving the quality of life of the rural population;

stimulation of innovative activity and innovative development of the agro-industrial complex;

creation of conditions for efficient use of agricultural land;

development of land reclamation for agricultural purposes;

environmentally regulated use of land, water and other renewable resources in agricultural production natural resources, as well as increasing soil fertility to the optimum level in each specific zone;

construction, reconstruction and modernization of commodity-producing and logistics infrastructure facilities, including for the purpose of providing domestic food assistance to the population;

priority development of agricultural production in the constituent entities of the Russian Federation that are part of the Far Eastern Federal District;

increasing the volume of agricultural production in the constituent entities of the Russian Federation that are part of the Far Eastern Federal District to replace imported products, taking into account economic feasibility for the period up to 2020.

Target indicators and indicators of the Program

index of agricultural production in farms of all categories (in comparable prices) to the previous year, percent;

index of crop production (in comparable prices) to the previous year, percent;

index of livestock production (in comparable prices) to the previous year, percent;

index of food production, including drinks (in comparable prices), to the previous year, percent;

index of the physical volume of investments in fixed capital of agriculture to the previous year, percent;

profitability of agricultural organizations (including subsidies), percent;

average monthly nominal wages of agricultural workers (excluding small businesses), rubles;

labor productivity index to the previous year, percent;

the number of highly productive jobs, thousand units;

the share of costs for the purchase of energy resources in the structure of costs based on the production of agricultural products, percent.

Terms of the Program implementation

The amount of budgetary appropriations of the Program

the volume of budget allocations for the implementation of the Program at the expense of the federal budget is 2126219899.6 thousand rubles. rub., including:

for 2013 - 197671647.1 thousand rubles;

for 2014 - 170150182.1 thousand rubles;

for 2015 - 187864108.8 thousand rubles;

for 2016 - 258139948.1 thousand rubles;

for 2017 - 300227195.8 thousand rubles;

for 2018 - 324028084.7 thousand rubles;

for 2019 - 337775177.6 thousand rubles;

for 2020 - 350363555.4 thousand rubles.

Expected results of the Program implementation

promotion specific gravity of Russian food products in the total resources of food products (taking into account the structure of carry-over stocks) by 2020: grain - up to 99.7 percent, beet sugar - up to 93.2 percent, vegetable oil - up to 87.7 percent, potatoes - up to 98, 7 percent, meat and meat products - up to 91.5 percent, milk and dairy products - up to 90.2 percent;

an increase in agricultural production in farms of all categories (in comparable prices) in 2020 compared to 2012 by 24.8 percent, food products - by 32.5 percent;

ensuring an average annual growth rate of investment in fixed capital of agriculture in the amount of 3.1 percent;

increasing the average level of profitability of agricultural organizations to at least 10-15 percent (including subsidies);

bringing the ratio of levels wages in agriculture and the average for the country's economy up to 55 percent;

bringing the share of costs for the purchase of energy resources in the structure of costs for the main production to 9.4 percent;

increase in production in agricultural organizations, peasant (farm) enterprises, including individual entrepreneurs, potatoes up to 6 million tons, open ground vegetables - up to 5.2 million tons, protected ground vegetables - up to 1.4 million tons;

increasing the capacity of modern potato and vegetable storage facilities by 3.5 million tons of one-time storage;

providing agricultural producers with seeds of major agricultural crops, including corn, sunflower, sugar beet, potatoes, vegetables and melons Russian production, in the amount of not less than 75 percent;

decrease in the share of imported breeding material;

commissioning of new capacities of one-time storage of wholesale distribution centers in the amount of up to 4716 thousand tons, including in 2015 - 750.9 thousand tons, in 2016 - 685.9 thousand tons, in 2017 - 757.8 thousand tons, in 2018 - 778.8 thousand tons, in 2019 - 837.5 thousand tons, in 2020 - 95.1 thousand tons;

increase in the area of ​​laying perennial plantings by 65,000 hectares;

increase in the area of ​​vineyards up to 140 thousand hectares;

an increase in the capacity of modern fruit storage facilities by 812.1 thousand tons of one-time storage.

Russian Government

The main results of the work of the Ministry of Agriculture of the Russian Federation for 2017

The work of the Government: facts and figures.

General questions of the agro-industrial complex

The provision of state support has become one of the key factors in the growth of agricultural production.

In 2017, subsidies in the amount of 143.9 billion rubles were allocated from the federal budget for the development of agriculture, including:

for the provision of unrelated support - 11.34 billion rubles;

to increase productivity in dairy cattle breeding - 8.08 billion rubles;

for subsidizing investment loans - 58.7 billion rubles;

to subsidize part of the direct costs incurred for the creation and modernization of agricultural facilities - 15.5 billion rubles.

In 2017, a preferential lending mechanism was introduced, which allows organizations of the agro-industrial complex not to divert their own working capital to pay part of the interest rate and not to expect their subsequent return in the form of subsidies, as was the case under the previous system. 9.1 billion rubles were allocated for the implementation of this measure.

Starting from 2017, a new mechanism of state support for agriculture has been applied - a single subsidy that combines a number of previously existing areas of subsidies. 39.1 billion rubles were allocated for its financial support.

As a measure of state support for the technical and technological modernization of production, renewal of the agricultural machinery fleet at the expense of the federal budget, agricultural machinery manufacturers selling it to agricultural producers at a discount are subsidized. In 2017, 15.7 billion rubles were allocated from the Government's reserve fund to provide these subsidies. 26.4 thousand units of agricultural machinery were purchased.

In 2017, according to the results of financial economic activity agricultural producers receiving state support from the federal budget, the profitability of agricultural organizations, taking into account subsidies, amounted to 14.3%, excluding subsidies - 8.5%. The resulting profit (before tax) is estimated at more than 300 billion rubles. The share of profitable agricultural organizations increased by 2.2 percentage points and reached 87.1% of the total number of agricultural organizations.

In 2017, despite adverse weather conditions (drought, hail, floods, waterlogging during the harvesting period, the state of emergency in 21 constituent entities of the Federation), record harvests of individual crops were harvested.

In 2017, the sown area in Russia increased by 620 thousand hectares (0.8%) compared to the previous year and exceeded 80 million hectares for the first time in 15 years.

A record volume of grains and legumes was harvested - 135.4 million tons (in weight after processing), which is 11.2% more than in 2016, and 35.3% more than the average annual production in 2012-2016.

Wheat, the main export crop, was harvested at 85.8 Mt (wt) or 17.1% more than in 2016 and 50.4% more than the average annual production in 2012-2016.

A record amount of buckwheat was harvested - 1.5 million tons (in 2016 - 1.2 million tons) and rapeseed - 1.5 million tons (in 2016 - 998.9 thousand tons). Rapeseed production in 2017 was 34.9% higher than its average annual production in 2012-2016.

In 2017, the gross harvest of soybean oilseeds amounted to 3.6 million tons, which is 1.6 times higher than the average for 2012-2016 (2.3 million tons) and 14.1% more than in 2016 (3 .1 million tons).

In 2016-2017, the highest harvests of vegetables were obtained, their gross harvest in 2017 amounted to 16.33 million tons, which is 0.3% or 50 thousand tons higher than the record figure of 2016, and 16.6% more than in 2012 of the year.

Steady growth dynamics is noted in greenhouse vegetable growing. In 2017, the gross harvest of greenhouse vegetables amounted to 938.3 thousand tons, which is 15.3% higher than in 2016 and 62.5% higher than in 2012.

Below the level of 2016, the harvest of sugar beet - 48.2 million tons (93.9%), sunflower - 9.6 million tons (87.4%), potatoes - 29.6 million tons (95.1%), fruits and berries - 2.9 million tons (89%).

The resulting harvest largely ensures import substitution and food independence of the country, most of the country's domestic needs for food, and also increases the export potential for some types of products.

The growth of domestic production ensured an increase in the share of domestic agricultural products and foodstuffs in the total volume of resources of the domestic market of relevant products, which, in accordance with the Doctrine of Food Security of the Russian Federation (hereinafter referred to as the Doctrine), is a criterion of food security.

In 2017, the following indicators of Russia's food independence were achieved:

for grain - 99.3% (threshold value in accordance with the Doctrine - at least 95%, 2016 - 99.2%);

Within the framework of the Federal Target Program "Development of Melioration of Agricultural Land in Russia for 2014–2020" (hereinafter referred to as the Melioration Program), the implementation of measures aimed at achieving a high level of productivity of reclaimed lands, involvement in agricultural circulation of unused reclaimed lands, minimization of crop losses as a result of adverse natural and climatic factors, creation of a guaranteed forage base for livestock, reduction of the risks of emergency situations from the negative impact of water.

In 2017, reclaimed lands, reclamation systems and hydraulic structures were introduced on an area of ​​97.35 thousand hectares. Protection and preservation of agricultural land from water erosion, flooding and flooding on an area of ​​126.3 thousand hectares (with the indicator of 123.7 thousand hectares established by the Melioration Program) was ensured. As a result of cultural and technical measures, 70.4 thousand hectares of retired agricultural land were involved in the turnover, which is 2.7% higher than the established figure.

In animal husbandry, the positive dynamics of meat production is maintained, growth is provided by pig and poultry farming. In 2017, 14.6 million tons of livestock and poultry were produced for slaughter (in live weight), or 104.7% by 2016. Compared to 2012, the production of livestock and poultry increased by 25.8% (3 million tons).

There is a stabilization of milk production. In 2017, it produced 31.1 million tons. The growth compared to the previous year was 1.2%, including in agricultural organizations - 3.8%, for farmers - 7.5%.

The potential of livestock sub-sectors is largely determined by the state of livestock breeding. Currently, 2.5 thousand herds of breeding farm animals are registered in the state breeding register.

The needs of agricultural producers in high-quality breeding stock are met through domestic reproduction and imports. The sale of breeding young cattle of the dairy direction of productivity in 2017 amounted to 81.1 thousand heads (103.9% of the level of 2013), the meat direction of productivity - 33.6 thousand heads (132.3%), pigs - 94 .5 thousand heads (124.7%), sheep and goats - 182.1 thousand heads (122.2%).

Biotechnology. agricultural science

In 2017, the Federal Scientific and Technical Program for the Development of Agriculture for 2017–2025 was approved (Decree of the Government of the Russian Federation of August 25, 2017 No. 996).

The implementation of the Program will allow:

reduce the level of import dependence through the introduction and use domestic technologies production of seeds of higher reproductions (original and elite) of agricultural plants, breeding products (material) in the areas of crop production and animal husbandry;

introduce technologies for the production of high-quality feed, feed additives for animals and medicines for veterinary use;

implement modern facilities diagnostics of pathogens of agricultural crops, technologies for the production of pesticides and agrochemicals of biological origin for use in agriculture;

implement modern technologies production, processing and storage of agricultural products, raw materials and food, as well as modern methods of quality control of agricultural products, raw materials and food and examination of genetic material;

to increase the number of highly qualified personnel in demand on the labor market in new and promising areas of training and specialties and the number of enterprises of the agro-industrial complex of a new technological level.

Small forms of management in the agro-industrial complex

The main measures of state support for peasant (farm) households (hereinafter referred to as peasant farms) and agricultural consumer cooperatives(hereinafter - SPOK) are grant support for beginning farmers, development of family livestock farms and grant support for SPOK for the development of their material and technical base.

Since 2017, grant support for small businesses has been provided as part of a subsidy from the federal budget to the budgets of the constituent entities of the Federation to help achieve the targets of regional programs for the development of the agro-industrial complex (single subsidy). The constituent entities of the Federation independently determine the priority areas for the development of agriculture and the amount of their financing from the funds of a single subsidy.

In 2017, the amount of federal budget appropriations allocated to grant support to peasant farms and social security companies increased by 8.5% compared to 2016 and amounted to 8.9 billion rubles, or 23% of the total amount of the single subsidy, including:

to support start-up farmers - 3.7 billion rubles;

for the development of family livestock farms - 3.7 billion rubles;

1.5 billion rubles for grant support to the SPOK.

Grants have been provided to 2,582 start-up farmers, 724 family livestock farms and 174 cooperatives.

The average size of grants provided to peasant farms and SPOK increased: to novice farmers - up to 1.8 million rubles (in 2016 - 1.27 million rubles), family livestock farms - up to 6.1 million rubles (in 2016 - 5.18 million rubles). rubles), cooperatives - up to 10.82 million rubles (in 2016 - 7.69 million rubles).

In 2017, PFH-grantees created 5,300 new permanent jobs in countryside with a plan of 4,315 jobs, 738 new jobs were created in cooperatives that received grant support, with a plan of 617 jobs.

The recipients of grant support ensured an increase in the production and sale of agricultural products by more than 30% (the plan is 10%).

Rural Development

In 2017, within the framework of the federal target program "Sustainable Development of Rural Areas for 2014–2017 and for the period up to 2020", 565.3 thousand sq. m. m of housing (126.7% of the target), including for young families and young professionals - 398.3 thousand square meters. m (127.5%). Improved living conditions of 6.2 thousand rural families, including 4.4 thousand young families, young professionals.

In 2017, general education schools for 1.36 thousand places (103.8%) were put into operation, institutions of cultural and leisure type - for 4.49 thousand places (6.2 times more than the planned indicator), 102 paramedical obstetrics and (or) office of doctors general practice(more than 2 times), put into operation 116.33 thousand square meters. m of planar sports facilities (3.9 times more).

In 2017, as part of the engineering arrangement of rural settlements 1.36 thousand km of gas distribution networks were commissioned (110.6%), 0.99 thousand km of local water pipelines were laid (122.2%). The level of gasification of houses (apartments) with network gas in rural areas amounted to 59% (against the plan of 58.4%), the level of provision of the rural population drinking water- 64.8% (with the plan of 60.9%).

In 2017, 0.69 thousand km were put into operation highways(95.8%). An additional 199 rural settlements and 39 facilities for the production and processing of agricultural products are provided with constant year-round communication on public roads with a hard surface.

18 projects for the integrated development of sites for compact housing development were completed, 361 projects of local initiatives of citizens living in rural areas that received grant support were implemented.

In 2017, 24.3 thousand jobs were created in the countryside, including 22.8 thousand jobs in the agro-industrial complex.

Fisheries, aquaculture, fish processing

In 2017, Russian users harvested (caught) 4,774.4 thousand tons of aquatic biological resources, which is 2% (92.3 thousand tons) more than in 2016.

The volume of production in 2017 is 6.1% (274 thousand tons) higher than the planned catch rate set by state program Russian Federation "Development of the fishery complex". The highest growth rates in the production (catch) of aquatic biological resources in 2017 were recorded in the Volga-Caspian, Northern and Western fishery basins.

In 2017, the volume of exports of fish, fish products and seafood (including exports of fish, fish products and seafood caught (harvested) and sold outside the customs control) increased by 11.9% (up to 2141.1 thousand tons), imports - by 16.4% (up to 599 thousand tons), production of fish and fish products, processed and canned - by 3.1% (up to 4152 thousand tons).

Compared to 2012, exports increased by 28%, imports decreased by 37%, production of fish and fish products increased by 12.5%.

Commercial aquaculture (fish farming), as a sub-sector of agricultural production, is included in the mechanism of concessional lending, which is due to the need for its accelerated development, including through the expansion of state support for short-term loans for the purchase of feed and fish seed.

Decree of the Government of the Russian Federation dated December 30, 2017 No. 1725 amended the Rules for the provision and distribution of subsidies from the federal budget to the budgets of the constituent entities of the Russian Federation to reimburse part of the cost of paying interest on loans received in Russian credit institutions on the development of aquaculture (fish farming) and commercial sturgeon farming, in terms of transferring the powers to select investment projects to the constituent entities of the Federation in order to reduce the time for bringing state support to agricultural producers.

In order to improve the mechanism for the use of agricultural land for commercial aquaculture (commercial fish farming), including in water bodies formed by water-retaining structures, it was adopted the federal law dated July 1, 2017 No. 143-FZ "On amendments to certain legislative acts of the Russian Federation on improving relations in the field of aquaculture (fish farming)".

To stimulate the construction of a modern fishing fleet and high-tech fish processing plants, resolutions of the Government of the Russian Federation (dated May 25, 2017 No. 632, No. 633 and May 29, 2017 No. 648) were adopted, the implementation of which will ensure a change in the structure of production by type of products from increase in added value.

The positive dynamics of agricultural production stimulated the further development of food and processing industries.

In 2017, the food production index was 105.6% (103.1% in 2016).

Compared to 2016, the volume of production of meat and edible by-products has been increased poultry(by 7.4%), sausage products, including for baby food (by 3.1%), meat, meat-containing, chilled, frozen semi-finished products (by 7.1%), cheese (by 5.5%), butter (by 7.8%), cereals (by 7.7%), white beet sugar (by 15.9%), unrefined sunflower oil (by 10.4%).

The production of wheat and wheat-rye flour decreased (by 4.7%), bakery products of non-durable storage (by 3.6%).

An additional growth factor Food Industry was the policy of import substitution. After the introduction of an embargo on food imports from a number of countries, the growth of domestic agricultural production led to a gradual decrease in the dependence of the domestic market on imports of certain types of agricultural products and food, as well as maintaining stable volumes of export supplies.

The volumes of imports that “dropped out” as a result of the introduction of restrictions by the Russian Federation in the second half of 2014 were partially offset by an increase in supplies from countries that were not banned.

At the same time, the main focus was on the development own production, mobilization of domestic food resources, increasing the marketability of agricultural products, developing new forms of economic support for domestic agricultural producers, which contributed to the positive dynamics of production in the agricultural sectors.

Profitability of agricultural organizations, taking into account subsidies

The total amount of state support for the agro-industrial complex of Russia, included in the 2012 budget, amounted to about 181,454 million rubles, which is approximately 5.6 billion US dollars. Thus, this amount of state support does not provide the maximum allowable level of support for agriculture. It is obvious that the current level of state support is limited solely by budgetary possibilities. But the question today is not that the WTO limits the amount of state support to yellow box measures, but that we do not have enough funds to implement this support in full.

For the Republic of Dagestan, the agro-industrial complex is one of the largest and most important sectors of the economy. The volume of gross agricultural output in current prices for 2005-2013 grew 3 times. The share of livestock products currently accounts for more than 57%. Back in 2010, crop production and livestock production accounted for approximately equal shares in the total output. In three years, livestock production increased by 78.9%, while crop production increased by only 33.2%.

The growth of gross agricultural output of the republic in value terms occurred mainly due to rising prices. At the same time, the main part of agricultural products is produced in households. The potential of the agro-industrial complex of the Republic of Dagestan is not used to the full extent. One of the main reasons for this state is the insufficient level of development of the infrastructure of the agro-industrial complex of the region and, first of all, the system industrial processing. Small-scale agriculture hinders the development of the processing industry. Only 11.1% of all agricultural production of the republic falls on the share of agricultural organizations.

According to the results of economic activity for 2013, out of 653 enterprises of agricultural enterprises of the republic, 569 (87.1%) are profitable. balanced financial results amounted to 269.1 million rubles. arrived. The level of profitability (taking into account subsidies and compensations) of agricultural enterprises of the republic amounted to 7.9%. According to the Republican Program, the profitability of agricultural organizations (including subsidies) in 2013 was to reach 11%.

At the same time, the production of many crops in the economy of the republic is unprofitable. In agricultural organizations, the profitability of production and sale in 2013 of grain was 10.6%, sunflower - 3.8%, grapes - 9.9%, potatoes - 15.3%, fruits - 6.3%, meat - 1.5%. %, milk - 3.6%, eggs - 66%, wool - 12.1%.

Table 1

Profitability indicators of agricultural enterprises RD*

Number of agricultural organizations

Share of profitable enterprises %

Profitability from all activities (including subsidies and compensations) %

Level of subsidies in the selling price

Profitability from all activities (excluding subsidies and compensations) %

*- Compiled according to http://mcxrd.ru/.

Insufficient profitability of farmers increases the possibility of manifestation of various kinds of risks, expands and intensifies the problems of the effective functioning of the agro-industrial complex and its main industry - agriculture at all levels of management. Actually, because of this, it does not realize the reproductive potential in the industry, and most agricultural producers are not able to apply the achievements of scientific and technical progress to improve the efficiency and competitiveness of their products, to carry out technical and technological modernization of the industry.

The unprofitability of agricultural production is largely determined by the high cost of production, its high material consumption, as well as low labor productivity. Thus, prices for machinery, energy, fertilizers and other services for agriculture are growing faster than selling prices for agricultural products. For 2005-2010 prices for industrial goods in the republic increased by 82%, and for agricultural products - by 40%. Only in recent years has there been a faster rise in prices of agricultural producers than prices of manufacturers of industrial goods.

At the same time, there is a sharp spread in selling prices for products. Thus, prices for 1 kg of live weight meat of livestock and poultry range from 17 to 100 rubles. Reflecting unprofitability in the reports, enterprises evade taxes or there are embezzlement of funds. The question should be raised about the expediency of state support for unprofitable enterprises. If there is a profitable similar agricultural production in the given region, wouldn't it be better to develop it than to finance unprofitable farming?

Despite financial difficulties, diversion is allowed on many farms. own funds into accounts receivable. The situation is also aggravated by the high debt on loans of agricultural organizations, as a result of which agriculture remains unattractive for investment, and its expanded reproduction is not ensured. One third of all arable land in Dagestan is, in principle, not cultivated. Therefore, land reform is overdue, which will define the peasant as the true owner of the land. The difficult financial situation is also reflected in the staffing of agricultural production. In Dagestan, there is one agronomist for three farms, and one livestock specialist for six farms.

Due to the specifics mentioned above, the development of the agrarian sector requires state support. In terms of the level of state support for the agro-industrial complex, our country lags far behind developed countries. Subsidies in the EU countries reach half the cost of marketable products of farmers. Federal budget expenditures for the development of agriculture per 1 rub. revenue in 2012 amounted to only 12.5 kopecks. In the republic in 2012, the amount of support for the agro-industrial complex from the federal and republican budgets amounted to 3,259 million rubles, which is 5.3 times more than in 2006. However, relative to the revenue of agriculture, the amount of state support is negligible - 5 kopecks per 1 ruble of production.

According to the plan for 2013, 9,159.3 million rubles were provided for the implementation of the activities of the Republican Program, including 5,031.2 million rubles from the federal budget, 4,128.1 million rubles from the republican budget, actually allocated as of as of January 1, 2014, 3,983.7 million rubles, including from the federal budget - 2,358.6 million rubles, from the republican budget - 1,625.1 million rubles. or, respectively, as a percentage of the program 43.5%, including from the federal budget - 46.9%, from the republican budget - 39.4%.

State support measures in the agro-industrial complex should be justified using the multiplier effect. According to experts, government investment in agriculture gives a general multiplier effect that is 4-5 times higher than the initial investment.

The total amount of state support for the agro-industrial complex of Dagestan for the period 2006-2012 amounted to 14350.9 million rubles. The main part of subsidies for the development of the agro-industrial complex was directed to crop production, which is more than 5543 million rubles. According to the FTP, 1,253.7 billion rubles were allocated for the development of viticulture. Viticulture is a priority area for the development of agriculture in Dagestan.

The development of crop production is constrained due to the reduction of irrigated areas. A significant part of the republic's agricultural products (about 80%) is produced on irrigated lands. Due to salinization of lands, 33.2 thousand hectares are not used, and due to silting and clogging of the irrigation and collector-drainage system, about 22 thousand hectares of irrigated land. The lands are in need of reclamation improvement, annual repair and restoration work on hydro-reclamation systems. In this regard, the allocation in 2013 of a significant part of the amount of state support (40%) for the development of land reclamation is justified. However, only slightly more than five percent of the allocated funds were actually disbursed, which is extremely low.

For the development of animal husbandry from the federal and republican budgets were for 2006-2012. funds were allocated for 3,667.7 million rubles. or 25.6% of the total amount. In addition, funds have been allocated separately to support family livestock farms and young farmers. Most of the funds for this period were directed to the development of sheep breeding - 1131 million rubles. 688.5 million rubles were spent to maintain dairy cattle breeding.

The republic ranks first in Russia in terms of the number of sheep and goats - more than 5 million heads. Lamb occupies one third of the total meat consumption of the population. However, only fine wool and low purchase price for wool hinder the development of sheep breeding. In this regard, efforts are needed to reorient sheep breeds.

As for livestock breeding support, it is targeted and only those agricultural organizations and peasant (farmer) livestock breeding enterprises that meet the requirements receive it. The amount of subsidies to support breeding in the livestock sector of the republic for the period 2006-2012. period amounted to 688.6 million rubles, and in 2013 budgetary funds were spent for these purposes in the amount of 74.4 million rubles.

A little more than one percent of the total amount was directed to support the food and processing industry during the analyzed period. In the future, government support should be increased this direction APK as the most efficient in multiplicative terms. Meanwhile, in 2012, 2516.9 million rubles were allocated from the federal and republican budgets to support certain sectors of the agro-industrial complex of the republic, and only 90.9 million rubles were allocated for the food and processing industry, i.e. 3.6% of all aid, incl. for the purchase of equipment only 39 million rubles.

In case of an acute shortage, funds should be directed precisely to the most important areas. Of the subsidies provided for by the program for the development of the processing industry of the Republic of Dagestan from the republican budget for the purchase technological equipment plan to spend only 530.4 million rubles, and to replenish working capital - 873.4 million rubles. The bias is clearly not in favor of technical re-equipment.

A significant amount of funds financed for state support of the agro-industrial complex is occupied by subsidies for reimbursement of interest rates on loans received by agribusiness enterprises. For the period 2006-2012. subsidies were issued for these purposes totaling 1,376 million rubles.

In 2012, the Dagestan branch of Rosselkhozbank provided agricultural producers with loans totaling 2,991.7 million rubles, including investment funds of 370.7 million rubles.

Insignificant credit funds are directed to the purchase of breeding stock (38.4 million rubles), equipment and technological modernization (73 million rubles). The bulk of credit resources - 2368.6 million rubles. (about 80%) goes to the development of small forms of management. At the same time, there are many cases of obtaining loans and subsidies by citizens who are not engaged in agriculture at all. A high corruption component in the amount of state support for the agro-industrial complex affects the decrease in efficiency financial flows directed by the state for the development of this sphere.

Without the qualitative development of rural infrastructure (road network, transport, electricity, gas supply, etc.), there will be no growth in the marketability of agricultural products. Approximately one third of the funds allocated to support the agro-industrial complex of the republic are funds allocated under the FTP "Social Development of the Village". As part of the implementation of this program in 2012, 329 families of program participants improved their living conditions, 225.0 km of gas distribution networks and 104.0 km of local water pipelines were laid. However, the most vulnerable element of the village infrastructure is the road network. Today, the length of highways in the Republic of Dagestan is 26,974.5 km, including 19,739.8 public paved roads, and of which 9,494.8 km are paved roads with improved pavement. Approximately only every third kilometer of the road is paved. The share of public roads with improved surface in the length of public hard-surface roads in the republic is 48.1%, which is 6.1% lower than in the North Caucasus Federal District and 17.7% lower than in the Russian Federation. Of course, off-road and all bad roads are in the countryside.

In the logistics integration of territories and economic sectors, it is the development of the transport subsystem that is of decisive importance. "Transport strings on supply chain places of production and consumption, storage and distribution warehouses, consignees and consignors.

Thus, in order to improve state support for the agro-industrial complex of the region, it is necessary to:

- allocate funds to economic areas with a large multiplier effect, namely, the development of social and logistics infrastructure, in particular, the development of the road network;

— it is necessary to link the subsidization of the agro-industrial complex with the taxation of agricultural producers. Subsidies may be provided as tax deductions or not provided at all to those agricultural producers that do not increase the tax base;

- with the help of state support, it is necessary to stimulate the development of vertical integration in the agro-industrial complex of the region;

- the state should expand the innovative component of state support for the agro-industrial complex, allocate more funds for the technical re-equipment of the agro-industrial complex, the development of breeding, the purchase of elite seeds and seedlings;

— to improve the quality of target programs for the development of the agro-industrial complex, conduct public monitoring of the effectiveness of financing program activities and ensure openness in spending state support funds.

Reviewers:

Magomaev M. M., Doctor of Economics, Professor of the Department of Labor Economics and Personnel Management, FSBEI HPE "Dagestan State University", Makhachkala;

Shakhbanov R. B., Doctor of Economics, Professor, Head. department accounting» Dagestan State University, Makhachkala.

www.science-education.ru

It is interesting:

• How to get an early pension social development Russian Federation […]
• Information on the procedure and terms for making settlements with creditors of JSCB Probusinessbank By the decision of the Moscow Arbitration Court dated October 28, 2015 (the operative part was announced on October 27, 2015) in case No. A40-154909/15 JSCB […]
• Monitors 2560x1600 - prices The resolution of an LCD monitor is the number of pixels (individual dots that make up an image) that fit horizontally and vertically on it. The more of them per unit area, the more […]
• Decision of the Duma of the city of Irkutsk dated October 28, 2016 N 006-20-260430/6 "On approval of the rules for land use and development of part of the territory of the city of Irkutsk, with the exception of the territory within the boundaries of the historical settlement of the city of Irkutsk" (with […]
• Federal Law of February 23, 1995 N 26-FZ "On natural healing resources, health-improving areas and resorts" (as amended and supplemented) Federal Law of February 23, 1995 N 26-FZ "On natural healing […]
• Administrative and legal status of a citizen Concept, elements, legal basis and types of administrative and legal status of a citizen A person, his rights and freedoms are highest value. Recognition, observance and protection of the rights and freedoms […]

Analytics from ICSI experts on the situation in crop production, animal husbandry and the food industry.

In the I-III quarters of 2017, the profitability in the field of crop production decreased compared to the previous year, while in the livestock sector, on the contrary, it increased

According to Rosstat, in the I-III quarters of 2017, the level of profitability (estimated as the ratio of the net financial result to the cost of goods sold) in crop production amounted to 24%, and in livestock - 15%. Such a ratio of profitability between crop production and animal husbandry was observed earlier. However, for Last year profitability in crop production decreased significantly (by 12 p.p. compared to the 1st and 3rd quarters of 2016), while in livestock, on the contrary, it increased (by 5 p.p.) (see Figures 1 and 2).

Profitability indicators of agribusiness differ significantly among the regions of Russia. Thus, profitability in crop production in the I-III quarters of 2017 ranged from 3% in the Far Eastern Federal District to 36% in the Southern Federal District. The highest level of profitability in crop production was achieved in the Yaroslavl Region (78%) and the Trans-Baikal Territory (54%). At the same time, the level of profitability of animal husbandry varied from -17% (Far Eastern Federal District) to 19% (Central Federal District), and the highest rates were recorded in Kursk region(46%) and the Pskov region (35%).

Profitability of crop production

The drop in profitability in crop production in Q1-Q3 2017 is largely due to the high grain harvest, which amounted to more than 140 million tons. to a fairly strong drop in grain prices, which is especially true for territories remote from ports. According to the Ministry of Agriculture at the end of November 2017, the average prices for wheat of the 3rd class (on the basis of free-elevator) amounted to 8350 rubles/t in the European part of Russia, 9235 rubles/t in the south of Russia, 7155 rubles/t. t - in the Siberian and Ural Federal Districts. For grade 5 wheat, the average prices in these regions were 5,760 rubles/t, 7,120 rubles/t, and 5,120 rubles/t, respectively. According to market participants, in some regions the price of feed wheat fell even below 5,000 rubles. For comparison, a year ago, prices in the European part of Russia for wheat of the 3rd class amounted to 10395 rubles/t, and the 5th class - 7915 rubles/t. In conditions of low prices, grain sales become unprofitable, especially for small and medium-sized producers with a higher cost of production.

The production costs of agricultural producers are also rising. According to Rosstat, in October 2017, gasoline prices increased by 11.9% in annual terms, for fuel - by 14-15%, for many mineral fertilizers- by 15-20% (see table).

The most attractive for grain producers now are export deliveries. But despite the fact that grain deliveries to foreign markets are growing at a fairly high rate (about 30% in annual terms), their further expansion is hindered by the high workload of ports and the lack of wagons for exporting grain. The transportation of grain itself is also quite expensive. Despite the fact that Russian Railways has established a 10.3% discount on export transportation of grain from the Voronezh, Oryol, Tambov, Orenburg and other regions since October 2017, and since November 2017 additional subsidies for the costs of export rail transportation have been approved through the REC, in reality, these support measures will become available to agricultural producers only next year, since most of them have transportation contracts valid until the end of 2017.

Under the current conditions, in the I-III quarters of 2017, the most profitable segments of agriculture turned out to be the cultivation of corn and oilseeds, as well as the cultivation of pome and stone fruits, where the level of profitability in Russia on average exceeded 33% (see Fig. 3).

Overall, the current drop in horticulture margins could lead to a reduction in production next year. According to the Ministry of Agriculture, as of December 13, 2017, the growth rate of winter sowing was already 1.7% less than last year.

Profitability of animal husbandry

The observed increase in the profitability of livestock products is associated with a decrease in the costs of agricultural producers for fodder crops, as well as with the expansion of opportunities for purchasing imported equipment, feed, additives, etc.

The most favorable situation with the profitability of sales has developed this year for meat producers. On the one hand, a high grain harvest ensured low prices for feed ingredients. On the other hand, the appreciation of the ruble compared to the previous year brought benefits to manufacturers that are heavily dependent on imported equipment, machinery, feed components and additives. According to Rosstat, the highest level of profitability in the livestock sector on average in Russia is typical for raising pigs for meat (25%), as well as in poultry farming (9%) (see Figure 3). It is important to note that, as a rule, large manufacturers have high profitability in this area, while small and medium-sized manufacturers have low, and in some cases even negative profitability of sales.

Profitability in the food industry

In the I-III quarters of 2017, the profitability of sales in the food industry amounted to 8%. At the same time, the most profitable segments of the food industry were the production of flour confectionery, where the profitability ratio reached 32%, as well as the production of baby food and dietary foods (21%) (see Fig. 4).

It is also worth noting that this year the profitability of sugar production fell by more than 3 times - from 18.9% in the three quarters of 2016 to 6% in the I-III quarters of 2017. This reduction was caused by the overproduction of sugar and the corresponding drop in prices both domestically and internationally.

Introduction

Agriculture is one of the most important sectors of the national economy. It produces food for the population, raw materials for the processing industry, and provides for other needs of society. Therefore, the actual problem at present is the problem of further increasing the level of efficiency of the industry.

Efficiency is a complex economic category in which the most important aspect of an enterprise's activity is manifested - its effectiveness.

A general indicator of the economic efficiency of agricultural production is the indicator of profitability. Profitability means profitability, profitability of the enterprise. It is calculated by comparing gross income or profits with costs or resources used.

Based on the analysis of average levels of profitability, it is possible to determine which types of products and which business units provide greater profitability. This becomes especially important in modern, market conditions, where the financial stability of an enterprise depends on the specialization and concentration of production.

At present, in Russia, in the context of the crisis, there is a tendency to a significant decrease in the level of profitability of agricultural production, which means that many farms are unprofitable. Therefore, as a future specialist, I am interested in what the essence of profitability is, how it is calculated and what are the ways to increase it. This is the range of questions I would like to consider in this topic of the course work.

1 Theoretical basis profitability of agricultural

production

1. 1 The concept and essence of profitability

In the conditions of market relations, which are characterized by their dynamism, economic entities, regardless of the form of ownership, plan their activities and development prospects on the basis of the economic and social tasks developed by them, the demand and supply of goods and services.

An indispensable indicator in the current production planning, as well as in determining the financial position of the enterprise, is the indicator of profitability.

Profitability is the most important economic category, which is inherent in all enterprises operating on the basis of cost accounting. It means profitability, profitability of the enterprise and is determined by comparing the results obtained (profit, gross income) with costs or unused resources. Being a general indicator of the economic efficiency of agricultural production, profitability reflects the efficiency of using the resources of the industry consumed by production - labor, land and material, the level of management and organization of production and labor, the quantity, quality and results of product sales, the possibility of expanded reproduction and economic incentives for workers. Thus, profitability finds its expression primarily in the presence of profit. Profit is the realized part of net income and is calculated by subtracting from the cash proceeds from the sale of products (Вр) the commercial (full) cost (Ск) or production costs (IP):

P \u003d Vr - Sk (Ik) (1)

Profit characterizes the final economic indicators not only in the sphere of agricultural production, but also in the sphere of circulation and sale. It is, as it were, a focus in which all the components of production efficiency are reflected. Increasing profitability is inextricably linked with the growth of profitability of production. In turn, when it comes to the fact that a particular farm is profitable, this means that in this farm they not only reimburse the costs associated with the production and sale of products, but also receive a certain profit, which makes it possible to farm on an expanded basis.

In domestic economic science, there are two types of profitability: national economic and self-supporting. The indicator of national economic profitability is necessary, on the one hand, for a comprehensive scientific justification for the development of the country's economy as a whole, and on the other hand, for assessing the results of agricultural development, analyzing and establishing the most important proportions for the development of the agro-industrial complex. When determining national economic profitability, the entire surplus product created in agriculture is taken into account.

Self-supporting profitability is the profitability of an individual agricultural enterprise or a particular type of product. It depends on the quantity and quality of products, the price level and the value of production costs. When calculating self-supporting profitability, they take into account the amount of net income directly realized by the enterprise.

1. 2 Profitability indicators.

The problem of profitability, methods of its quantitative measurement is constantly in the spotlight in the development of methodological and instructive materials. In this regard, noteworthy is the proposal of economists to introduce a classification of profitability indicators into absolute and relative, depending on the method of their quantitative expression. Absolute indicators of profitability are gross and net income. However, the absolute sizes of net income, profit and gross income do not allow to fully compare the economic results of the production activities of enterprises. The economy can make profits of a thousand rubles and a million. In both cases, production is profitable, and the efficiency may be different, since it depends on the size of production, product structure, production costs, and so on. Therefore, to characterize the economic efficiency of production, relative profitability indicators are also used, which are expressed as the ratio of two comparable values: gross, net income, profit, and indicators of the efficiency of the use of certain production resources or costs. Relative profitability indicators can be calculated in terms of money or, most often, as a percentage. With their help, the profitability of agricultural production can be expressed both in terms of gross and sold (marketable) products.

In practice, mainly relative indicators of the profitability of sold products are used, which are punished by the norm or level of profitability. They are calculated both for all products sold by the enterprise, and for its individual types. In the first case, the profitability of products (Рр) will be defined as the ratio of profit from products sold (P) to the costs of its production and sale (З):

PP = ------- x 100% (2)

The profitability of all sold products is calculated in the same way as the ratio of profit from the sale of marketable products to the proceeds from the sale of products: in relation to the balance sheet profit to the proceeds from the sale of products. Profitability indicators of all sold products give an idea of ​​the effectiveness of the current costs of the enterprise and the profitability of products sold.

Tasks of the enterprise economy

Definition 1

An enterprise is a business entity that economic activity for the purpose of making a profit.

It is a system of internal relationships aimed at obtaining a monetary result.

Enterprises play an important role in the country's economy, linking the state and the population. The population, buying products, saturates their needs. The state, in turn, by taxing the profits of the activities of economic entities, replenishes its budget. Thus, we can say that the success of enterprises is important for all subjects of market relations.

Under the study of processes associated with the production, marketing and sale of economic goods, in economic theory highlighted separate discipline- enterprise economy.

This is due to the fact that the economic entity itself is a system that includes subsystems. In addition, the enterprise is exposed to the influence of factors of the external and internal environment, which in one way or another change the entire manufacturing process. Environmental factors, which in microeconomics are considered as equivalent, in the economics of the enterprise, taking into account the characteristics of the subject, acquire their own specific influence.

Structurally, an enterprise is determined by a large number of internal relationships, so the enterprise economy faces a variety of tasks for analysis and control. Such tasks include:

• organization of the production process, creation of a production structure and infrastructure network within the enterprise;
• ensuring the uninterrupted functioning of the subject by debugging the mechanism for the supply of raw materials and materials;
• development and implementation of action plans;
• pricing;
• optimization of the use of labor resources;
• social security of the labor process;
• environmental protection activities;
• development and implementation of new technologies;
• accounting policy;
• rational organization of the management process.

Remark 1

Thus, we can conclude that the enterprise not only plays an important role in the country's economy, but also largely determines its development trends.

Features of agricultural activity

Agriculture is one of the most important sectors of the national economy. It not only produces food products that meet the needs of the population, but is also a source of raw materials for the processing industry. The higher the level of development of this industry, the higher the social satisfaction of society and the more stable the material and technical base of the country.

In addition, a developed agro-industrial complex provides an intrastate economic balance, a stable political environment and food independence.

However, this industry is not able to compete equally with other sectors of the national economy, so it requires a certain state control and help.

State support can be expressed in:

• regulating the price of certain products;
• subsidizing;
• special lending programs;
• tax benefits;
• infrastructure development;
• legislative regulation;
• carrying out irrigation works.

Regulation of the market price allows you to maintain the profitability of production.

Definition 2

Profitability is the value of the efficiency of resources and finances invested in the production process.

This indicator allows you to analyze various aspects of the organization's activities.

Profit, being the financial result of economic activity, determines the ratio of income to the costs aimed at obtaining them.

Profitability also allows you to evaluate the effectiveness of certain types of costs, thereby making it possible to make adjustments to production and management.

With the transition from a planned model to a market one, agricultural market entities began to independently plan their activities, focusing on maximizing income and investment efficiency.

Profitability of an agricultural enterprise

The specifics of the industry determines the factors influencing the formation of the profitability of an agricultural organization. Among them are:

• the size of the market share;
• competition;
• pricing;
• transport tariffs;
• state regulation.

The profitability of an agricultural entity determines the form of turnover, the feasibility of using resources, and also makes it possible to increase the efficiency of the organization of the technological process.

To calculate the overall indicator of profitability of an agricultural entity, the following formula is used:

R = P/T $\cdot$ 100%

where P is profitability, P is profit (net or gross), T is the value of turnover without VAT.

This calculation allows you to determine the effectiveness of invested capital.

The total income and profitability of an economic entity are directly proportional to each other. This indicator more accurately determines the financial result of the enterprise.

The level of profitability is affected by the turnover of capital. So, by calculating the ratio of the turnover of goods to the amount of capital, you can understand what kind of return comes from each ruble. The turnover and turnover of capital are directly dependent on each other.

The profitability of production assets is also determined according to the principle common with other industries:

P = (P(O + M)) $\cdot$ 100%

where P - profitability, P - net or gross profit, O - the average cost of fixed assets, M - the average cost of working capital.

When using leased premises or equipment in the activities of an agricultural enterprise, their cost must also be included in the calculation.

Specific factors of agricultural activity are the distribution costs, the area of ​​land under crops, the number of labor resources.

Remark 2

Analysis of profitability in relation to distribution costs shows the profitability of commercial transactions.

In relation to the personnel involved, profitability determines the profitability per employee.

If we take the area under crops as the denominator, then we can calculate the profitability of one square meter of land.

It is best to conduct a constant analysis of the profitability of an agricultural enterprise, which will allow you to track changes in dynamics and correlate them with indicators of past periods.