Artur Anatolevich Semenov

в статье рассматриваются проблемные аспекты содержательной идентификации категории «экономический потенциал организации». Доказана необходимость проведения оценки эффективности использования экономического потенциала на основе инструментов и принципов ESG.

Subject. This article deals with the issues of ensuring the objectivity of the interpretation of accounting (financial) statements when evaluating them using financial ratios and other analytical indicators in connection with the adoption of Federal Accounting Standard (FSBU) – Accounting for Leases, which leads to a change in the concept of accounting and the operation of the principle of property segregation. Objectives. The article aims to study the impact of the new rules for accounting for lease relations on the results of the analysis of financial statements. Methods. For the study, we used the general scientific cognition methods, economic analysis, and the logical approach. Results. The article presents the results of the assessment of the impact of the new rules of accounting for lease transactions on financial ratios usually used in the analysis of accounting (financial) statements. Conclusions. Modern standardization of accounting leads to the reformatting of accounting (financial) statements. Particularly, critical changes were introduced by Federal Accounting Standard (FSBU) – Accounting for Leases. More research is needed on the development of new criteria for assessing financial ratios and the use of not only industry criteria, but also the materiality of the share of leased funds recognized as assets in the accounting records. The results of the study are intended for the development of the methodology and practice of analysis of financial statements, as well as a critical look at the accounting standard for lease accounting.

Relevance. The problems of food security of the Russian Federation and directly causing such security of the development of the agro-industrial complex and the agrarian sector of the economy of individual territories that are part of our country in the conditions of a significant degree of integration of the domestic economy into the world economy and foreign policy challenges of recent years are of particular relevance, since they are in close relationship with national security issues and largely determine not only the potential for the general economic growth of the state, but also the level of social tension existing within it. In this regard, the importance of studying the trends in the development of the agrarian sector of the economies associated with individual territories is growing.Methods. The study of development trends in the agricultural sector of the economy of the Volga Federal District was carried out using a number of general scientific methods. In the course of the study, general logical and empirical methods of analysis, synthesis, analogy, formalization, generalization and comparison, cluster analysis were used.Results. The most important trends in the development of the agricultural sector of the economy of the Volga Federal District of the Russian Federation from the point of view of national food security have been identified, a significant degree of import dependence of a number of agricultural production clusters has been shown, and the need for advanced import substitution in this area has been substantiated.

Relevance. Of particular relevance is the consideration of problematic aspects of the application of the system of special tax regimes for the activities of small businesses; this article on the taxation system for agricultural producers.Methods. In the process of studying topical issues of taxation of agricultural producers, the works of famous Russian and foreign scientists-economists in the field of taxation, economic and financial security, accounting and reporting, economic analysis were used.Results. The obtained calculations of the comparative assessment of the application of the single agricultural tax (SAT) and the simplified system of taxation (SST) of the studied economic entity OOO KFH "Kyzyl Sabancha" allow us to speak about the correctness of our hypothesis about the return to the application of the SAT. Moreover, the data for the past reporting year 2021 indicate a clear decrease in the amount of tax payments made to the budget from the current level of 825.84 thousand rubles to the level of 786 thousand rubles — minus 39.84 thousand rubles in absolute terms. The key factor is that the payment under the SAT in the amount of 68.46 thousand rubles is by 39.84 thousand rubles less than payment under the SST. In this regard, we recommend the management of the enterprise to switch to the SAT taxation system.

Relevance. The relevance of the study is due to the important role of analyzing the causes and factors of the economic condition of the leading agricultural enterprises in the region. Sustainable development of agricultural enterprises provides not only food security, it also determines the level of economic well-being of citizens and reveals the potential of socio-economic development of the region. The purpose of the study is to analyze the financial condition of comparable grain processing enterprises in various regions of the Volga Federal District; assessment of the capital and property structure of these enterprises and its impact on financial performance in the current economic conditions.Methods. The main research tools were methods of financial analysis that can identify financial problems at the enterprise, establish cause-and-effect relationships and see ways to improve the situation.Results. The current state of agriculture is characterized by the fact that the pandemic, the restrictions imposed in connection with it, as well as the unstable situation in the world economy and sanctions have led to a deterioration in resource provision and caused a decline in the economic efficiency of the agro-industrial complex. The cost of purchased materials has increased, the level of debt has increased, small farms have sharply reduced revenue and profits. Monitoring of the economic situation of the agricultural sector showed that the production and economic risks of the leading enterprises of the industry did not significantly affect the financial results of their activities, many large enterprises continue to increase production volumes, their revenue and profits are growing. Diagnostics of the financial condition and comparative analysis of the effectiveness of asset management and sources of financing of the leading enterprises of the agroindustrial complex of the Volga Federal District were carried out. Strategic recommendations have been formed to improve the effectiveness of their financial policy. The conclusion is made about the influence of the specifics of the formation of sources of financing and the structure of property on the financial results of the enterprise.

Relevance. The relevance of the study is due to the fact that a comprehensive assessment system includes an analysis of indicators that characterize the functioning of an enterprise in an economic environment from different sides, but are not always linearly and unambiguously related to financial performance. In this regard, it is especially important to identify key indicators that most accurately reflect the relationship with the profit received. Their dominant influence on the final results will allow to assess risks in a timely manner and make effective financial decisions.Methods. The main research tool was an algorithm for conducting a comprehensive analysis of the financial condition of the enterprise and identifying the dominant indicators that determine the final financial result.Results. One of the primary tasks of the analysis is to identify the factors affecting the final financial result. However, as practice shows, the analysis of various coefficients can give ambiguous information. For example, there may be situations when low liquidity indicators have been identified, but financial results with the existing asset structure are quite high and the company's activities are highly profitable. Or borrowed sources of financing significantly prevail over their own, which sharply reduces financial stability, but at the same time the effect of financial leverage is significant, and the company receives high profits. That is, the values of some indicators do not always characterize the activity of the enterprise quite unambiguously. Determining the dominant indicators is a necessary tool for understanding the real impact of individual economic parameters on the final financial result. The purpose of the study is the practical application of the concept of dominant indicators in the financial analysis system of the enterprise. In the course of the study, a comprehensive analysis of the financial condition of the three largest grain processing enterprises in various regions of the Volga Federal District was carried out. The dominant indicators that most accurately reflect the impact on the profit are identified. The conclusion is made about the specific dominant indicators that determine the final financial result of enterprises, and about the varying degree of influence of individual economic parameters on the level of profit.

Subject. The article deals with dominant indicators in the integrated assessment of enterprise’s financial condition. Objectives. The focus is on practical application of the concept of dominant indicators in the financial analysis of the enterprise. Methods. The main tool of the study was an algorithm for conducting a complex analysis of financial condition of the enterprise and identifying the dominant indicators that determine the final financial result. Results. We performed a comprehensive analysis of financial condition of three large grain processing enterprises operating in various regions of the Volga Federal District. The paper identifies dominant indicators that most accurately reflect the impact on profits. Conclusions. As practice shows, the analysis of various coefficients may provide ambiguous information. For instance, there may be situations when low liquidity indicators are revealed, but financial results with the existing asset structure are high enough and the company's activities are highly profitable. That is, the values of some indicators do not always characterize the enterprise’s performance quite accurately and unambiguously. To determine dominant indicators is a necessary tool for understanding the real impact of individual economic parameters on the final financial result.

Subject. This article deals with the issues of development of agricultural enterprises and ensuring food security of Russia. Objectives. The article aims to analyze the financial condition of comparable enterprises of the cereal-processing industry in various regions of the Volga (Privolzhsky) Federal District. Methods. For the study, we used a financial analysis. Results. Based on a comparative analysis of the effectiveness of asset management and sources of financing of leading enterprises of the agro-industrial complex of the Volga Federal District, the article formulates recommendations for improving the efficiency of their financial policies. Conclusions. The particularities of the formation of sources of financing and the structure of property affect the financial results of the enterprise.