DOI: 10.33917/es-1.205.2026.84-93

The author discusses the priority areas for development of the agro-industrial complex of the Saratov region in the context of foreign economic restrictions at the example of the Volga Federal District (VFD). Based on the analysis of statistical data and assessment methods, the possibility to provide equal conditions for agricultural production in the Volga Federal District is substantiated. The paper presents an assessment of the effectiveness of the region’s participation in government program activities. Particular attention is paid to the role of state support and co-financing mechanisms as ways to increase sustainability of the regional agro-industrial complex (AIC). It is noted that even under the pressure of sanctions, it is possible to increase exports, introduce innovative technologies and strengthen the region’s food security.

References:

1. Agropromyshlennyy kompleks Saratovskoy oblasti [Agro-industrial Complex of the Saratov Region]. Sel’khozproizvoditeli, available at: https://selhozproizvoditeli.ru/news/selskoe-hozyaystvo-saratovskoy-oblasti

2. Marushchak I.I. Innovatsionnaya aktivnost’ rossiyskikh predpriyatiy: problemy, puti resheniya [Innovative Activity of Russian Enterprises: Problems and Solutions]. Ekonomicheskie strategii, 2023, vol. 25, no 2(188), pp. 56–63, DOI: https://doi.org/10.33917/es-2.188.2023.56-63

3. FGBU “Tsentr Agroanalitiki” [Website], available at: https://www.rusprofile.ru/id/7792082

4. Zelenkina E.V., Pavlenko I.V. Otsenka ob”emov sel’khozproizvodstva i sredstv gosudarstvennoy podderzhki na razvitie sel’skogo khozyaystva po regionam Privolzhskogo federal’nogo okruga v 2022 g.: Problemy i perspektivy razvitiya ekonomiki i upravleniya v sovremennykh usloviyakh: Sb. nauch. statey [Assessment of Agricultural Production Volumes and State Support Funds for Agricultural Development in the Regions of the Volga Federal District in 2022: Problems and Prospects for Economic and Management Development in Modern Conditions: Collection of Scientific Articles]. Moscow, Nauchnye tekhnologii, 2024, pp. 371–380.

5. Saratovstat [Website], available at: https://www.rusprofile.ru/id/523815

6. Ministerstvo sel’skogo khozyaystva Saratovskoy oblasti [Website], available at: https://www.minagro.saratov.gov.ru

7. Zelenkina E.V., Pavlenko I.V., Lukashevichus G.A. Metod obespecheniya innovatsionnogo razvitiya infrastruktury agroproizvodstvennogo rynka [Method for Ensuring Innovative Development of the Infrastructure of the Agricultural Market]. Nauchnoe obozrenie. Seriya 1: Ekonomika i pravo, 2018, no 3–4, pp. 84–95.

DOI: 10.33917/es-8.174.2020.118-124

The authors have analyzed the legal acts regulating accountancy in the Russian Federation and concluded that they contain no definitions, classification or descriptions of innovations, which makes it problematic to put the corresponding provisions of State programs into practice. The authors suggest singling out “expenditure on innovation” as a separate object of accounting and define it as expenditure for the purpose of improving the quality of production, works and service as well as improving the organizational and management system. This new level of quality can be measured by means of the following indicators: physical properties, chemical composition, technical and economic indicators. In view of the fact that investments in innovation can be referred to as both fixed capital (intangible assets, constant assets) and working capital (elite seeds, young animals, innovative biological additives etc.), the authors suggest adding to entry 08 “Investments in fixed assets” sub-entry 9 “Creating or purchasing innovations as part of fixed capital” and sub-entry 10 “Creating or purchasing innovations as part of working capital”. In view of the fact that Cash flow statement reveals some important analytical information about investing, it would be advisable to add to “Cash flow from investing activities” line 4215 “Cash inflows from selling innovations” and line 4225 “Expenditures on purchasing, creating innovations”.