Management accounting of agricultural land fertility in the Kursk region of the Russian Federation

Abstract

In the conditions of competition and limited resources, sources of income, lean production has recently been developing and, at the same time, lean management accounting is developing. Agriculture in the Russian Federation is characterized by a slow movement of capital, high dependence on natural and climatic conditions, low economic manoeuvrability, and the predominance of collective and shared ownership of land. Agricultural production uses natural factors for the cultivation of biological assets and the production of agricultural products free of charge: the natural fertility of agricultural land, natural pastures for grazing, solar and wind energy, etc. Chernozem lands are the most important fertile lands in the world. 40% of the most fertile chernozem lands are concentrated in Russia, in five regions, one of which is the Kursk region. The processes of land degradation are mainly inherent in agricultural land, or rather arable land. The economic state of agriculture in Russia does not allow for the full implementation of measures to preserve soil fertility, and even more so to take them into account. The purpose of the study is to study the state of agricultural land fertility from the point of view of management accounting. In accordance with the set goal, the following tasks were identified: fertility was identified as an object of management accounting for agricultural land, and the indicators that should be taken into account were determined. The novelty of the research conducted by the authors consists in the development of management accounting that is appropriate for long-term planning of measures for the effective use of agricultural land. In the course of the study, general scientific and special research methods were used on the basis of systematization of theoretical and practical material. The natural fertility of agricultural land is not taken into account anywhere in the costs of agricultural production, as well as its cost price, is not reflected in the accounting. Currently, there is no data collection system that covers all aspects of agricultural land and should serve as a basis for improving the agricultural sector. Results: the analysis of land resources in Russia, in the Kursk region is presented; the comparative characteristics of land in accordance with IAS and AR 6/01 are shown. It is proposed to keep records of soil fertility, to allocate "agricultural land" in the reporting, to distribute subsidies depending on changes in the level of fertility, but taking into account zoning.