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Rural economics



Improving financial diagnostics of the emergence and development of crisis situations in agricultural organizations. Р. 3–22

The study of the crisis situations features in agricultural organizations is a crucial task, the solution of which will allow further understanding of the essence of crisis phenomena in agroindustrial complex and develop effective measures to overcome crises in agricultural organizations.

Based on the systematization and refinement of the theoretical and methodological foundations and the identified practical trends and patterns on the issues under study, the authors develop a system for assessing the financial condition of agricultural organizations to determine the likelihood of a crisis situation, including the use of multifactorial indicator models of the financial status and performance of an agricultural organization.


Alexey HODENKOV, Tatyana Sheronkina

The mechanism of financial recovery of insolvent agricultural organizations by attracting investments of various forms of ownership. Р. 23–29

The government annually considers and takes certain measures to improve the mechanism of reforming unprofitable, insolvent agricultural organizations in order to improve their financial recovery and increase production efficiency. The result of this work is the reduction of unprofitable agricultural organizations in the whole country. At the same time, their share in the total number of enterprises engaged in agriculture, forestry and fisheries still has a double-digit value, so the issues of financial recovery of Belarusian agricultural organizations do not cease to be relevant. The article presents the characteristics of the agroindustrial complex of the Republic of Belarus, considers the mechanism of joining insolvent agricultural organizations, depending on their organizational and legal form, as well as on the organizational and legal form of the investor.


Problems of agroindustrial complex industries



Perspective directions of sustainable development of the fruit and vegetable subcomplex of the Republic of Belarus. Р. 30–45

The problem of increasing the efficiency of agricultural production and building up export potential is one of the priorities in the economic policy of our state, set out in the Program of Social and Economic Development of the Republic of Belarus for 2021–2025. In this regard, the development of proposals for increasing the efficiency of the country's fruit and vegetable sub-complex is fully consistent with the goals and objectives of this document. The article offers scientific recommendations for improving the efficiency of the production of vegetables and fruit and berry products in the Republic of Belarus.



Assessment of economic condition, territorial differentiation and concentration in the cultivation of rapeseeds in the Republic of Belarus. Р. 46–65

The article considers the current condition and development trends of the rapeseed subcomplex of the Republic of Belarus. By providing a systemic assessment of key production and economic indicators, the fundamental organizational, economic and technological factors that affect the efficiency of rapeseed cultivation are identified, the thresholds for break-even, simple and expanded reproduction are determined. A comprehensive analysis of the cultivation and sale of rapeseeds in the regional context made it possible to substantiate the zones of its most effective cultivation.



Evaluation of the effectiveness of the functioning of the sugar beet food subcomplex of the Grodno region. Р. 66–79

The article provides information on the current state of the sugar beet food subcomplex in Belarus and, in particular, in the Grodno region. The necessity of introducing the main effective innovative projects in the conditions of our country is substantiated, which can help increase the profitability of the work of the main sugar beet farms in the Grodno region.


Foreign experience



Modern accounting in foreign countries and the Republic of Belarus: models, evaluation and automation. Р. 80–96

Accounting models are considered and classified. The level of development of accounting systems of foreign countries is revealed. The degree of complexity of national accounting and taxation systems is reflected, the main evaluation criteria are determined.

It has been determined that the main direction of improving accounting is a complete transition to an automated type of accounting, which will improve the level and quality of decisions made.