Subsidizing: some issues of property stability of the enterprise

Abstract

The goal is to assess the dynamics of the volumes of state subsidies received by an agricultural enterprise and results of its production and financial activities. Methods – based on the use of statistical, economic and comparative analysis, the sizes of subsidizing economic entities in crop industry are considered. Results – indicators of grain production were studied, their cost price was analyzed in the context of elements and cost items, sales prices and financial condition, volume of subsidies is unstable over the years. It was revealed that the enterprise, receiving significant amounts of public support from year to year, does not have an adequate growth in crop production. The unilateral nature of public support is also noted, which is largely directed to crop producers. Changes in gross and net profits are determined, the value of which fluctuates significantly over the years, and decrease in production parameters leads to reduction in their size and reduces financial activity of entrepreneurs. Conclusions – the improvement of support measures, this is, first of all, increase in its size, as well as debt cancellation on short-term loans or their deferment, and reducing interest rates on long-term loans. The proposed approaches are designed to create favorable conditions for introduction of advanced equipment and technologies into the farms, use of the most productive seed material, means of protection and fertilizers, increasing the level of environmental safety of agricultural production, as well as improving fertility and quality of soils occupied by grain, leguminous and fodder crops. To assess the effectiveness of allocated subsidies, it is necessary to determine the specific result of their spending as accurately as possible. Agricultural policy, anti-crisis measures ensure the sustainable development of domestic agro-industrial complex.