IMPROVING APPROACHES TO ASSESSING THE ECONOMIC EFFICIENCY OF SUBSIDIZING LARGE AGRICULTURAL ENTERPRISES

Abstract

The relevance of this scientific study is determined by the important role of state support in the effective functioning of large agricultural enterprises of the Russian Federation and the Udmurt Republic. The purpose of this article: to study theoretical approaches and substantiate practical directions for increasing the efficiency of state support for large agribusiness. In the work on the article, the following research methods were used: analysis and synthesis, generalization, comparison, classification. The authors give the concept of subsidy as the main form of financial support for agricultural producers. Based on the analysis of regulatory and legal documents, the existing types of subsidies for animal husbandry, the procedure for their determination and the conditions for their provision were considered. Based on the analysis, the purpose, object and subject of this scientific research are justified. The article analyzed the existing scientific methods for quantifying the effectiveness of state support, which can be conditionally divided into four groups. Given the limited scope of the article, analytical research and practical calculations are limited to one enterprise - Voskhod Joint-Stock Company, which, in our opinion, did not affect the integrity of the article. The production and financial indicators of the company for 2021-2023 are given. The analysis of subsidies received by the enterprise by areas and by budget sources is given. The calculation of subsidy efficiency indicators according to the methods of E. Mukhina and E. Fedotova is presented in detail. It was concluded that it is necessary to further develop the approaches on which the assessment of the effectiveness of state support in general should be based, as well as auxiliary indicators for assessing the effectiveness of state support for agricultural organizations at the regional level are given.