MODELS of PAYBACK of SUBSIDIES in AGRARIAN BUSINESS

Autor: Denis Samygin
Rok vydání: 2020
Předmět:
Zdroj: Russian Journal of Management. 8:6-10
ISSN: 2500-1469
2409-6024
DOI: 10.29039/2409-6024-2020-8-2-6-10
Popis: The problem of payback of subsidies in agricultural industry due to obligatory payments in the budgetary system of the country rises. It is shown that the minority of this problem for the state is caused by the social and economic importance of the industry for society and inaccuracy of opinion on low budgetary efficiency of allocations in agricultural production. The technique of assessment of efficiency of use of funds of state support from a position of the state financial system is proved. On the basis of the analysis it is revealed that at creating favorable conditions of development of producers not only prerequisites of ensuring food security and preservation of rural territories, but recoverability of means due to obligatory payments in the budget and off-budget funds are formed. By means of the constructed models the optimum ratio of payback of subsidies and profitability of costs of production taking into account conditions of simple and expanded reproduction of resources without loss of cost of the budgetary investments is revealed. The importance of results of a research consists in the revealing opportunities of planning of efficiency of use of the raised funds in production of agricultural products both for agrarian business, and for the state.
Databáze: OpenAIRE