CC BY
25
Международный научно-исследовательский журнал ■ № 8(39) ■ Сентябрь ■ Часть 1
Найденов Н.Д.,1 Новокшонова Е.Н.2
Профессор, доктор экономических наук, филиал Санкт-Петербургского государственного университета в г. Сыктывкар, 2старший преподаватель. Сыктывкарский государственный университет им. Питирима Сорокина
КЛАСТЕРЫ КАК ИНСТРУМЕНТ РЕСТРУКТУРИЗАЦИИ СЕЛЬСКОГО ХОЗЯЙСТВА (ОПЫТ РОССИИ)
Аннотация
В статье обобщен опыт кластерного формы организации и размещения сельскохозяйственного производства в Российской Федерации, Европейском сообществе и отдельных регионах Российской Федерации.
Плановое управление размещением и субсидированием сельскохозяйственного производства на основе кластерного подхода обеспечивает повышение эффективности и устойчивость сельскохозяйственного производства.
Кластерный подход к территориальному структурированию АПК региона предполагает выделение зон, в которых базируются конкурентоспособные предприятии, что позволяет более последовательно оказывать поддержку этим предприятиям со стороны государства, бизнеса и общественных организациям, в том числе в продвижении продукции специализации региона на мировой рынок.
Методы исследования: статистический анализ, дедукция, индукция, группировка, факторный анализ, экономико-математические методы, исторический анализ, пространственный анализ.
В статье проведен анализ основных инструментов в реализации кластерного подхода: выделение мест специализации, мест роста экономики сельского хозяйства, мест рентабельности, мест из которых вывозится и экспортируется специализированная продукция, мест размещения инвестиций и государственных субсидий.
Ключевые слова: технологические изменения в сельском хозяйстве, новые формы кооперации в сельском хозяйстве, территориальная специализация сельского хозяйства, размещение сельскохозяйственного производства, кластер.
Naydenov N.D.1, Novokshonova E.N.2
1Professor, PhD in Economics, Branch of St. Petersburg state University in Syktyvkar 2senior lecturer, Syktyvkar State University named after P. Sorokin CLUSTERS AS A TOOL FOR THE RESTRUCTURING OF AGRICULTURE (THE EXPERIENS OF RUSSIA)
Abstract
The article summarizes the experience of the cluster forms of organization and distribution of agricultural production in the Russian Federation, the European Community and certain regions of the Russian Federation.
The planned deployment of management and subsidizing agricultural production on the basis of cluster approach provides a more efficient and sustainable agricultural production.
The cluster approach to structuring territorial agribusiness in the region involves the allocation of areas in which the competitiveness of enterprises are based, which allows a more consistent support to these enterprises from the state, business and social organizations, including the promotion ofproduction specialization of the region to the world market.
Methods: Statistical analysis, deduction, induction, group, factor analysis, economic-mathematical methods, historical analysis, spatial analysis.
The article analyzes the main instruments in the implementation of the cluster approach: allocation of seats specialization, places of economic growth of agriculture, profitability places, places of which is exported and exported specialized products, placement of investment and government subsidies.
Keywords: technological changes in the agriculture, machinery pools, machinery cooperatives , territorial specialization of agriculture, distribution of agricultural production, cluster.
The theories that explain the fundamental basis of the territorial distribution of agricultural production include the following.
The theory of the preferred providing the population with agricultural products mainly through local production comes from biological facts that better absorption is one of local’s foods produced on-site consumption.
Theory farming system focuses on resource potential of farms, the quantitative and qualitative state of the natural, material and labor resources, which produce competitive advantages production of specific products in a specific place.
In theory of the executive demand S. Linder in 1961 showed that the proximity of the countries in terms of development, the comparability of the quality of goods, coupled with an endless variety of modifications allows you to place in those countries producing the same goods as a whole, but different from each other consumer properties. In this case, there is a mechanism for cross (executive) demand, and international trade is developing at the expense of the various parts of the spectrum of goods exports and imports. Based on the theory of executive demand can be formulated three principles of foreign trade. 1) Exports of goods begins from the production for the domestic market. 2) The greater the demand, the higher the efficiency. 3) Domestic demand continues to interregional and later in international demand. Domestic market products continues in the in the external market.
The theory of executive demand by S. Linder complemented by life-cycle theory of exports goods by R. Vernon. The theory of the life cycle of the exported product claims that many of the goods through a life cycle consisting of the stages of introduction, growth, maturity, decline. The production depending on the life cycle is placing on different countries expanded foreign trade.
Problems of territorial distribution of agricultural production are devoted V.D. Kuzmenkova [1], F.Y. Nachitov [2], F.K. Shakirov [2], and others. However, these problems need further detail and generalization of practical experience.
According to our estimates the projected changes in the distribution of production in comparison with the option of maintaining the existing structure of production can provide growth of gross output in the amount of 4%. Significant differences in the costs of production and its volume depending on the location and combinations of placements in the region is
52
Международный научно-исследовательский журнал ■ № 8(39) ■ Сентябрь ■ Часть 1
an indisputable fact. Improvement of production location gives the effect of a gain or a product or a cost savings.There is several theoretical trips to the rational allocation of agricultural production. [2,p.60-63.]
An example of the successful implementation of the theory of farming systems could be showed in a Polish experience. In 2002, Poland exported agrarian production is about $ 3 billion. But by 2012, the Polish Agrarian exports totaled 19,5 billion USD. Growth in 10 years was 640 %. The dynamic growth of specialized production is due to effective planning and management of placement and subsidizing agricultural production. In 2004, Poland joined the European Union. Every year in the period 2002-2013 years, Poland received from the EU budget from 1,5 billion to 5,2 euro grants. Multiplier export growth as a result of agricultural subsidies amounted to 3, 75.
The amount of euro grants was as follows. Half of the subsidies went to direct payments to farmers, depending on the area and livestock. 35 % of the total amount of subsidies was paid within the framework of the Rural Development Programs. The euro grants included investments in new equipment, training of farmers, and the introduction of new varieties. Mandatory condition of subsiding - the audit of subsidies by the auditors of the European Union. [3]
The main purposes of regulation in the EU agro are to ensure stable economic and social conditions for agriculture, providing the population with quality food at socially acceptable prices, reducing the negative impact on the environment. The main methods of regulation of agriculture are subsidies. Through direct government subsidies from the budget the cost of production of agricultural products artificially lowers, cooperation and integration of economic entities in the agro-industrial complex are forming.
State regulation of agribusiness in the EU aimed at two main purposes.
- The development and restructuring of agriculture in the regions with the previous underdevelopment.
- Promoting rural development. The main criterion for inclusion in the subsidized regions is the low level of economic development. The latter is defined by three criteria: a high proportion of people employed in agriculture, low levels of agricultural income, low population density and / or a pronounced trend of population decline.
Specialty areas of the EU are formed purposefully. In the EU an institutional foundations for structural reforms are created: the European Regional Development Fund, the European Social Fund, the orientation section of FEOGA, the Cohesion Fund to help EU countries with the lowest income.
We can consider the specialization of agriculture on the example of Germany. In Germany 80 % of livestock gives all agricultural products. Meadows and pastures account for 40% of the agricultural area. Dairy prevails in the foothills of the Alps in the north, in the coastal areas. Crop production is ancillary industries. Everywhere cultivated rye, oats, potatoes, fodder crops. An horticultural stripes, a suburban poultry farm productivity over 500 thousand eggs per day and cattle, pigs farm which can accommodate up to 20,000 heads are built around large cities in order to improve supplies of fresh perishable foods (fruits vegetables, milk, meat).
In the United States in agriculture a "belt" or a areas of agricultural production, with a production profiling products: wheat, corn, soy, cotton, milk are developed. In each area there are other industries. For example, feed grains (corn, soybeans, etc.) is exported from the Midwest to southeast poultry farms and cattle farms of southern regions. The hay is transported from the Great Plains farm animals to other parts of the country. The coarse grains of corn-soybean belt are transported to the areas of pasture-livestock zone. Placing potato production on the map can be visualized as a spots scattered all over the country and in each with their ripening - spring potato, summer one, autumn one, winter one (in Florida).
According to the calculations of American researchers concentration of crops in certain areas provided up to 70 % increase in yield for post-war period [1, p.41].
The much in the specialization areas of the US on agricultural production depends on the ratio of arable land and natural grasslands. In a group dominated areas of arable land agriculture specializes mainly in the production of the crop and livestock production which involves the use of animals for growing fodder crops. So in the states of the Northeast area the arable land in the 6 times more than the size of natural grasslands. This finds expression in this area of specialization: here specialize in the production of fruits, vegetables, potatoes, milk, broilers. In the mountain states and southern plains states the relationship between cropland and grassland available is 1: 6.4 and 1.2. Therefore, in these areas, the main industry - beef cattle. [1, c.41].
A significant excess of arable land on the feeding grounds finds expression in this area of specialization: here vegetables, fruits, potatoes, milk, broilers are master varieties of a production.
In the mountain states and southern plains states the relationship between cropland and grassland available is 1: 6,4 and 1,2. Therefore in these areas the beef cattle is the main industry [1, c.41].
In Russia the ratio between arable land and natural grasslands is 1: 0,7. 0, 85 hectares of arable land accounts for 1.4 hectares of agricultural land [1, c.41]. Therefore the specialization area is not very pronounced. The value of this indicator Russia lags behind such countries as Canada, Australia, New Zealand, Kazakhstan which have large areas of land, but superior to all the rest of Europe. Relatively large land supply allows Russia as a whole and in parts of its regions to specialize in crop production in the regions, where there is much arable land - the production of grain and oilseeds. Specialization of certain areas of the livestock is suitable for animal husbandry areas and in some regions - for sheep. In general, specialization of the agricultural areas should be strengthened.
In Russia agricultural zoning is based on four agricultural climatic zones: arctic (with agriculture in greenhouses), an subarctic (oasis agriculture),an temperate climate zones (four seasons) and an subtropical zones (two seasons). The important thing for agriculture in the country is an average temperate climate zone. Further the agricultural climatic zones divided by moisture regime on the agricultural climatic region, and the last in the degree of continental climate are differentiated on the agricultural climatic province.
In Russia, the specialization of regions dominated by two trends. One by one, agriculture is close to the city and has a closed type of connection between the production and consumption of agricultural products in a relatively small area. In other areas agriculture is located in large areas in the territory of a network of branched points. The latter case products usually are sent to the big cities, inter-regional delivery, as well as for export. An example of the first direction can be the northern cities,
53
Международный научно-исследовательский журнал ■ № 8(39) ■ Сентябрь ■ Часть 1
cities with above million inhabitants (Moscow city, St. Petersburg city). An example of the second direction can be the southern regions of Russia - Belgorod region, Voronezh region, Krasnodar region.
Using the cluster approach to the organization of specialization is characteristic for certain territories in managing the economy of the Vologda region. Formation of clusters is an important method of implementing economic policy of the Vologda region and is aimed at improving the competitiveness of the regional economy.
A specialty farm available in the Republic of Komi is associated primarily with a focus on the supply chain to the three sub-markets: the market of Syktyvkar, the market towns of Ukhta and Sosnogorsk and market northern cities. It should be noted that a significant proportion of producers only produce goods for the local market as part of its administrative-territorial units. Given the current specialization and development prospects of agriculture in the region, we offer to carry out the specialization in the form of the cluster approach, involving needs, first of all, local markets, in the second, sub regional, in the third, supply of products on the interregional market.
References
1. Kuzmenkova V.D. Sovershenstvovanie razmescheniya i spetsializatsii selskogo hozyaystva Rossiyskoy Federatsii. Dissertatsiya na soiskanie uchenoy stepeni doktora ekonomicheskih nauk. M., GNU VNIIESH, 2014. -P.284.
2. Nachitov, F.Y. Organizatsiya proizvodstva i predprinimatelstva v APK. Ucheb. Posobie/ F. Ya. Nachitov, O. Y. Potlasov, F.K. Shakirov i dr. Omsk, Izd-vo Om GAU, 2004. -P.596.
3. Samorukov M. Polsha stala agrarnoy derzhavoy, a Rossiya net. Elekronnyiy resurs. Rezhim dostupa: www.siapress.ru/blogs/34752.
Неелова Н.В.
Кандидат экономических наук, доцент, Санкт-Петербургский политехнический университет Петра Великого ПРОБЛЕМЫ КОНСОЛИДАЦИИ КОРПОРАТИВНЫХ ПЕНСИОННЫХ ФОНДОВ
В СООТВЕТСТВИИ С МСФО
Аннотация
В статье рассмотрено отражение корпоративных пенсионных фондов групп предприятий в консолидированной отчетности в соответствии с МСФО. Выявлено влияние акционирования пенсионных фондов на консолидированную отчетность группы.
Ключевые слова: пенсионные планы, корпоративные негосударственные пенсионные фонды,
консолидированная отчетность.
Neelova N.V.
PhD in Economics, Associate Professor, Peter the Great St.Petersburg Polytechnic University PROBLEMS OF CONSOLIDATION OF CORPORATE PENSION FUNDS IN ACCORDANCE WITH IFRS
Abstract
The article discusses the recognition and disclosure of corporate pension funds of groups in a consolidated financial statements in accordance with IFRS. The effect of incorporation ofpension funds on the consolidated financial statements of the group has been revealed.
Keywords: pension plans, corporate private pension funds, consolidated financial statements.
В России корпоративное пенсионное обеспечение осуществляется, в основном, крупными холдингами и группами организаций [2]. Около 90% из них используют негосударственные пенсионные фонды (НПФ) [2], которые нередко являются корпоративными, т.е. созданы и находятся под контролем группы. Наиболее крупные корпоративные НПФ: «Газфонд», «Благосостояние», «Нефтегарант», «Транснефть», «Сургутнефтегаз» и другие.
Данные группы организаций консолидируют отчетность на основе Международных стандартов финансовой отчетности (МСФО) по закону «О консолидированной отчетности» от 27.07.2010 № 208-ФЗ. Это вызывает вопросы по консолидации корпоративных НПФ, имеющей свои особенности, не установленные в МСФО.
В РФ все НПФ были созданы как некоммерческие организации, которые не распределяют свою прибыль между учредителями и не консолидируются ими.
Согласно Федеральному закону от 28.12.2013 № 410-ФЗ «О внесении изменений в Федеральный закон «О негосударственных пенсионных фондах» и отдельные законодательные акты Российской Федерации» все НПФ должны акционироваться или ликвидироваться.
Мы полагаем, что акционирование НПФ дает акционерам контроль над фондом согласно МСФО (IFRS) 10 «Консолидированная финансовая отчетность»:
- полномочия в отношении объекта инвестиций: акционеры вправе управлять деятельностью фонда;
- риски, связанные с переменным доходом от участия в объекте инвестиций: доход в виде изменения стоимости акций и дивидендов; и
- возможность использования полномочий для влияния на величину дохода инвестора: объявление дивидендов. Специалисты пенсионных фондов тоже считают, что акционированные корпоративные НПФ должны консолидироваться группой [1].
В соответствии с п.4Ь МСФО (IFRS) 10 «Консолидированная финансовая отчетность» в сферу действия стандарта не входят планы вознаграждений по окончании трудовой деятельности, регулируемые МСФО (IAS) 19 «Вознаграждения работникам». Данное исключение относится к работодателю - спонсору пенсионного плана, а не к инвестору, контролирующему фонд [4, с.33].
Вопросы при консолидации возникают, если работодатель является контролирующим инвестором фонда, и НПФ имеет пенсионные планы работодателя, других предприятий и физических лиц, что очень распространено в РФ.
54
