Abstract: Today Russian researchers are starting to pay more attention to project management methods aimed at highlighting key points of efficient national economy state regulation. The authors of the research show that attempts to implement elements of project management into the agricultural sector have proved to be efficient, improved the investment environment in the region, raised the budget efficiency of applicable supportive measures but did not lead to the results that had been expected. The key issue here is the fact that there is no instrumental support of strategic document and project preparation which, in the first place, causes inharmony between indicators and resources' provisino as well as inconformity between forecasts at the federal, regional and municipal levels. In the course of the article the authors have applied the methods of theoretical and methodological generalization, monographic research, comparative evaluation, statistical analysis, and grouping method. The research results demonstrate that implementation of state agriculture development programs happen without relating to the food self-sufficiency and taking into account spacial features of the region and agricultural potential of manufacturers, many of the latter having a traditional specialisation that had been already formed during the planning period. All this predetermines a failure to achieve threshold goals of strategic development for certain sectors of the industrial program and creates the need to modernise goal-setting instruments related to the demand in an efficient approach to implementing the agricultural policy based on the project management model.

Abstract: Nowadays in Russia there is no satisfaction of needs of the population in vegetable products, which consumption is almost a half less than required standards. The main reasons are low level of vegetable production and the purchasing power of the population, which is associated with a low level of development of market infrastructure. The investigation was performed according to data about manufacturers of vegetable production of the Republic of Mordovia. In this article were used the Herfindahl-Hirschman Index, index Linda, technique of the analysis of market potential, economic-mathematical methods of extrapolation of trends and optimization of production. The necessity of improving the mechanisms of agrofood policy on market vegetables, showing characteristics and existing problems of effective functioning of vegetable subcomplex, summarizes the main factors of development of the market of vegetable production, formed the methodology and held on its analysis and assessment of the State of competition Wednesday at the vegetable market in the Republic of Mordovia, developed models to optimize the structure of sown areas under vegetables in agricultural enterprises, in the assessment of the market potential of vegetable growing on the organizational structure of the wholesale food market. Results of the study will be useful to the authorities for the formation of food policy on the vegetables market, because they allow to identify promising areas and positions in sales of vegetable products, that stimulate their further production.

Abstract: The research subject is regional agricultural policy, undergoing significant socio-economic transformations, aimed at, first of all, the provision of national food safety. At the same time, the issues of instrumental and methodological support of substantiation of goals and the agricultural sector strategic development indexes are still highly controversial. Therefore, the problem of development of the models and methods of organizational and economic mechanism of strategic goal-setting, gets special attention both on the legal and the scientific and methodological levels. The research is based on the methodology of the Organization for Economic Cooperation and Development, which is aimed at quantitative assessment of regional agricultural and food policy, and the instruments of econometric analysis. The research is based on the data of the agricultural sector of Penza region and the neighboring regions. The author obtains new data on the current state of agricultural policy in studied region, which needs to be corrected. The developed strategical models of agricultural and food policy formation can serve as a base for the state agricultural policy reorientation. 

Abstract: The research subject is the strategy of agriculture development, which, on the one hand, has shown the new stage of development of regional agricultural economics, and on the other hand, hasn’t been methodologically substantiated in the fundamental aspects of planning. The problems of strategical goal-setting and formation of the documents for the development of the agricultural sector, their harmonization with resource base and mutual harmonization, haven’t been solved yet. The research is based on the elements of strategic analysis of effectiveness of state development programs for the sectors of economics, the methods of monographic examination and structural analysis of strategic development documents, comparative analysis of methodological and instrumental bases of prognostication support. The authors generalize and define the strategic horizons of agricultural sector, analyze the target values of regional agriculture development, reveal the problems of their methodological substantiation. The research results prove the necessity to modernize the instruments of agricultural economics strategic planning with account for its priority importance. The acquired results can help highlight the key points in the formation and implementation of the regional agriculture development at the present stage. 

Abstract: The produce market of the Russian Federation does not currently satisfy the demands of the population, and the produce consumption is nearly half of its necessary norms. The main reasons consist in the low production rate and the purchasing power of population, which is in turn, related to low level of development of the market infrastructure. This leads to a sharp need for improvement of the instruments of agricultural policy with regards to produce market and reform of the models of the organizational and economic development of produce market. This work demonstrates the peculiarities and current problems of efficiency of the produce sub-complex, generalizes the key factors of development of the produce market, formulates methodology and presents the analysis and assessment of the state of the current environment in the produce market of the Republic of Mordovia, and devises models for optimization of the structure of farmland.

Abstract: This publication was prepared within the framework of a research project supported by the Russian Foundation for Humanities №14-12-58003. In recent years, agriculture becomes the object of active financing with funds of both private and public capital. This provokes an increased interest from the part of public authorities, owners and potential investors. Therefore, the need arises to objectively assess the use of capital in the agricultural sector. The Western countries use for assessment purposes such important criteria as the effectiveness and cost of investment against profitability, intensity and capital turnover, rate of return (ROR), economic value added. The study applies such methods of research as financial management, economic and financial analysis, monographic survey, business valuation. Performance indicators and the capital use intensity in agriculture have been calculated on the base of data for Penza region. The results show that in spite of the reduction in profitability of the agricultural capital, there has been an increase in its efficiency and turnover. As a result, these factors have provided a release of funds from the turnover. From the standpoint of investors, both real and potential, it is an optimistic situation, which is confirmed by the indicators of economic value added calculated in the work. Agricultural enterprises in the region show ROR exceeding that which is required by investors, and there are capital gains over the carrying amount. This encourages owners to further invest in agricultural organizations of the region.

Abstract: This publication was prepared as part of scientific project No. 14-12-58003 supported by the Russian State Science Foundation.
Today, the authorities of the agricultural economy sector actively participate in creating the environment for effective functioning of agriculture and sustainable development of rural territories, the agricultural sector has become a priority in the public policy, however, the policy-makers are employing the planning, forecasting and analysis methods which are from perfect. In recent years, both in Russia and in western countries, instrumental methods and mathematical tools are becoming widely used for solving the problems of scientific substantiation. In this work, the methods of monographic research and abstraction were used as well as the methods of economic and financial analysis, econometric analysis, mathematic modeling. The work summarizes the approaches to planning and evaluating the efficiency of budget allocation to the agricultural sector used in today’s practice and economic science, identifies their strengths and weaknesses, examines their suitability for use in practical operations, the current scientific approaches are complemented by figures of econometric evaluation of the efficiency of the state aid provided for the agriculture taking into account the natural and economic potential of manufacturers.

Abstract: In the situation of modernization and development of the economy of various entities, we need new audit and the auditor’s report which could  help to build trust for the audited entity and create an advantage for it as compared with the entity which was not audited. Such auditor’s report must not only contain the opinion of the condition of financial statements, but also the information about the condition of the entity and the recommendations related to the improvement of the efficiency of its operations, advice on correction of various errors and practical consultations on improvement and modernization of the accounting procedures used by such entity.
The work offers a review of the monograph written by a group of authors and devoted to the modern issues of audit. It discusses the preliminary procedures which precede the audit as such, the analytical procedures used by auditors, the procedure for obtaining audit evidence, final procedures of audit, and recommendations. In this work, the author used the method of monographic research, economic, mathematical and statistical methods, comprehensive economic, financial and management analysis, accounting information generalization methods, abstract logic. This review expresses the key substantive aspects of the scientific research presented to the reader as well as the direction of the authors’ research and the scientific problems announced for examination. This monograph is made especially valuable by the advice on correction of accounting errors, recommendations on improvement of the efficiency of operations, and possible adjustments and directions of improvement of accounting in the entity.

Abstract: Efficient development and economic growth of agricultural sectors in developed countries are a result of the implementation of hightech research projects. The USA and EU countries pay much attention to their innovation-based development of agriculture and provide significant state support thereto. Russia is busy solving social and economic problems of their agricultural sphere and therefore the aforesaid issues are rarely mentioned in legal and regulatory acts despite a declared priority of the agricultural sector. As a consequence, the questions of profitability and necessity of investments into modernization of the agricultural sector are becoming important like never before. The authors of the present article have applied the monographic research, analysis of the structure and dynamics, expert evaluation method, survey, economic analysis, statistical and econometric analysis. They have also performed the analysis of the modern methods of budgetary subsidy support of the agricultural sector taking into account the effective rules of the world trade as established by the World Trade Organization. The authors analyze the issues arisign when the public funds are refocused on the aforesaid methods of supporting the agricultural sector from the point of view of efficiency of these methods and prove the importance and the need for budgetary support of biotechnological production projects.