CC BY
8razvitija predprinimatel'stva v Rossii. Sbornik dokla-dov VI mezhdunarodnoj nauchno-prakticheskoj kon-ferencii. Rostov n/D.: Izd-vo JuRIU RANHiGS, 2016 -Pp. 37-42
4. The Treaty on the Eurasian economic Union (signed in Astana 29.05.2014) (as amended on 08.05.2015). http://www.consul tant. Ru/docu-ment/cons doc LAW 163855/
5. Кульман, А. Экономические механизмы [Текст] / А. Кульман. - М.: Прогресс, 1993. - 192 с.
6. Лазарев, И.Н. Инструменты управления в системе входного контроля / И.Н. Лазарев // Вестник ВГУИТ. - 2013. - №4. - С. 275-281-(0,44п.л.)
DEVELOPMENT OF A MODEL FOR ENSURING FOOD SECURITY AT THE LEVEL OF A SYSTEMATIC APPROACH TO INPUT AND OUTPUT PARAMETERS
Adbikerimova G.
candidate of economic Sciences, docent of the Department of Economics, JSC M.Auezov South Kazakhstan
University, Shymkent, Kazakhstan Kulanova D.
candidate of economic Sciences, Associate Professor, Department of Marketing and Management, Faculty of Management and Business, South Kazakhstan State University named after M. Auezov, Shymkent, Kazakhstan
Seidakhmetov M.
Candidate of Economic Sciences, Associate Professor, Dean of the Higher School of Management and Business, JSC M. Auezov South Kazakhstan University, Shymkent, Kazakhstan
Zhambayev Y.
Master's student of the Department of Economics, JSC M.Auezov South Kazakhstan University, Shymkent,
Kazakhstan, Shymkent, Republic of Kazakhstan
Abstract
The food component of the economic security of the state involves the economic provision of the necessary amount of food and raw materials. The provision of food and raw materials is one of the most important components of the economic security of the state, and in many countries of the world there are laws defining minimum standards of food security. Economic and food security is becoming particularly relevant from the point of view of the current financial crisis, the implementation of foreign sanctions, and the conditions for the deterioration of the economic situation.
The purpose of the research is to develop the theoretical and methodological foundations of food security of the state and to develop practical recommendations for ensuring food security of Kazakhstan in modern conditions, based on its integral assessment, factor analysis.
The scientific article, based on a comprehensive assessment of current trends in the development of food security, offers practical recommendations for improving the level of food security in Kazakhstan, as a condition for ensuring food security of the state and a model for ensuring food security in Kazakhstan..
The Committee of Science of the Ministry of Education and Science of the Republic of Kazakhstan (Grant No. fund this study AP09261075 Formation of the model of the regional food hub as a horizontally integrated structure for ensuring food security (on the example of the meat cluster of Turkestan region) for 2021-2023.
Keywords: food security, systemic factors, individual consumer barriers, model formation, efficiency.
Based on well-known models of food, agriculture, health care and environmental protection, it is possible to form a model that includes a chain from the availability of resources for food production to the end consumer and the impact of nutrition on his health.
If we supplement and transform the specified model based on the map of the food system, which includes an integrated set of certain processes, it is possible to obtain a model for ensuring food security (Wiesmann D., 2018). This model reveals the impact of many factors: environmental, socio-economic, human, technical, financial and others on the food system of the state, on the availability of access to food.
The model makes it possible to track the occurrence of systemic failures or deficiencies in the food supply chain to the end consumer (households/population), which can lead to hunger or lack of food security.
This model also includes a consumer subsystem to explain how systemic and individual barriers at the consumer level can lead to hunger or lack of food security..
The main aspects of food insecurity identified in the previous section of the study, including the availability, access and use of food, are also defined in this model (Baydildina A., 2000).
This model is constructed as a classical mathematical model with input parameters and output parameters, external disturbing influence.
Input parameters include resources and the environment: bioclimatic, natural, biological, genetic, labor, financial resources, state support resources, infrastructure resources and logistical resources, and output parameters: consequences for public health from food consumption (Shamah-Levy T., 2017).
External disturbing influences include methods of state influence on the consumer system (Yerkinbayeva L., 2014): financial and economic, organizational and
administrative, regulatory, informational and consulting tools, which in turn affect the efficiency of the use of available resources, on the food producer, on the consumer of food, on his health.
The availability of food includes the supply of products to a given country, region, region, city, village and is directly dependent on the established delivery, logistics of the manufacturer. Access to food reflects the ability of individuals and households to purchase food, prepare food from the presented range of products. The cooking process is reflected in this model in the power subsystem. In these subsystems, deficiencies, failures may occur, leading to a certain degree of hunger, threats or lack of food security. These shortcomings and failures depend on systemic or individual barriers, including various factors of both external and internal environment, for example, organizational, financial, technological, regulatory, political and others, which can restrict access to food at any stage of the food system, movement from resources to final consumption and impact on public health.
A systemic failure or vulnerability in the point of resources and the environment (input parameters) leads to widespread hunger among the population of the state, including if resources are limited or if there is a large-scale failure in food production (for example, the lack of human and/or technological resources for food production). The state can influence this subsystem by all these methods, for example, by legislative regulations: environmental legislation, land code, labor code, budget code, etc.; by providing information and consulting services for agricultural enterprises; by providing loans, subsidies for peasant and farm farms, by financing science, introducing innovations, creating regional food funds, state programs for the formation of employment in the agro-industrial complex, agro-industrial infrastructure, etc..
The producer subsystem consists of food production, processing of agricultural raw materials into a finished product and distribution of finished products through distribution networks, i.e. the process of converting resources into raw materials for processing, and then into a finished product for sale (Chisasa J., 2016). A kind of path from the field, the farm of an agricultural producer to the shop window. As with any system, this one is also influenced by factors: seasonality, natural and climatic conditions, achievements of STP in agriculture, competition from imported products, specifics of pricing, land - the main factor of production, measures of state support, etc..
Food processing, as we indicated above, contains the processes of manufacturing ready-made food, for example, the production of cereals - flour, cereals, butter, bakery products, starch, etc. Food processing is influenced by the following elements: production costs, production technology and the price of input resources, taxes and subsidies, market size, producer expectations, availability of interconnected food products, territorial division of production sites, etc.
After processing, the finished food enters the distribution system. Food distribution is carried out through distribution channels (Aggarwal S., 2013): wholesale or retail outlets, catering establishments, etc.
The distribution component is influenced by: terms and channels of sale, transport infrastructure, weather conditions, availability of retail outlets, availability of intermediaries, quality and shelf life of products, pricing in the food market, availability of storage warehouses, sales costs, demand for products, the use of modern agromarketing methods, the degree of product processing; sales costs, the level of transaction costs, taxes, the presence of competitors from both the domestic market and foreign manufacturers, etc.
A system failure or manufacturer's shortcomings may occur at any stage of the manufacturer's subsystem. A failure in food production may occur due to a lack of financial resources, professional personnel, equipment, technology, etc. When processing products, the following problems may arise: lack of high-quality agricultural raw materials, low purchase cost, a large number of intermediaries, transportation costs, etc., which in turn lead to the production of a limited amount of food for the domestic market, complicate access to food for the population of the country, and this in turn leads to threats to food security. Failures in the distribution system may arise due to the following problems: transportation costs, price category, insufficient assortment, poor product quality, shelf life, duration of delivery of goods, etc. These failures can deprive consumers of quality food, limit their economic access to food. Some households living in remote areas may not have physical access to food due to the lack of shops, trading houses for food purchases, and in case of bad weather, climatic conditions, some people find themselves isolated, unable to realize this access.
The state can influence this subsystem using the following methods: preferential loans, subsidies, equipment leasing, taxes, compensation of part of energy costs, information support, financing of personnel training, state programs for innovation, public procurement system, etc.
The consumer system includes: purchase, preparation and consumption (Aigarinova G.T., 1993).
Acquisition includes the process of buying food by the consumer (household, individual) through existing distribution channels: wholesale, retail stores (Fiedler J., 2013). Failures and shortcomings in this system can be caused by: income level, price level, territorial location, conditions and shelf life of products, level of education in the field of nutrition, living conditions, social status, etc. Failures and shortcomings in this system can limit the physical, social and economic access of the population to food.
Cooking is the process of preparing food for consumption by cooking or by other means. Failures in this system often occur due to: non-compliance with cooking technology, lack of food knowledge, lack of food, living conditions of households, lack of technical means for cooking, limited access to electricity, clean water, gas or lack thereof, etc..
The last stage in this system is consumption, which includes the selection and consumption of food. This subsystem is influenced by: the distribution of food in the family, family traditions, habits, child care, the use of processed foods, lifestyle, taste habits, religion, culture, etc.
The consumer subsystem can be influenced by the following methods of state regulation: price regulation, allocation of targeted food aid, introduction of employment programs, increase in labor productivity; support for SMEs, creation of conditions for competition, construction of vegetable storages, control of food storage conditions; prevention of the sale of substandard, counterfeit products, consumer protection, elimination of the disparity between the development of the urban food market and district; formation of trade infrastructure, etc.
The nutrition subsystem consists of the process of digestion and metabolism, including physical, biochemical and metabolic processing of the food consumed.
The digestive process can be influenced by: the use of antibiotics; the quality of food consumed; a person's diet rich in fats, fried foods; abuse of processed foods, «fast food», sugar, the use of refined foods, uncontrolled use of anti-inflammatory drugs, alcohol abuse, the use of canned drinks (carbonated), experienced stress, psychological trauma, smoking, the use of stimulants.
The metabolism is influenced by the presence of muscles, gender, age, frequency of meals, lack of vitamins, fatty acids, trace elements, hydration of the body, genetics, lifestyle, significant changes in life.
The state should influence this subsystem with the help of a wide range of state regulation tools that stimulate the population to a healthy lifestyle: the formation and introduction of a self-assessment of the level of health, the creation of educational materials about a healthy lifestyle, maintaining a health passport, screening, etc.
The final stage in the food system is those consequences for the health of the population of the state that are formed as a result of food consumption or health consisting of an optimal amount of food and an optimal nutrition structure or obesity, diabetes mellitus, hypertension, atherosclerosis, heart disease, cancer due to malnutrition, excessive food consumption, the use of low-quality, junk food, adulterated food.
Failures and deficiencies in this subsystem affect mainly the health of the population, due to malnutrition, or if the human body cannot properly digest incoming food, assimilate it, which in turn can lead to diseases.
The state influences this subsystem by financing from the state budget state programs to combat obesity, diabetes mellitus, hypertension, atherosclerosis, heart disease, cancer; conducting population screening; financing scientific research in the field of healthcare; providing a guaranteed amount of free medical care according to the register of socially significant diseases.
Of these measures, the greatest are for the prevention of diseases. Prevention includes any measures aimed at avoiding or reducing the number and severity of injuries and diseases, their residual effects and complications. These measures are based on a strategic direction - strengthening the health of the nation as a process that allows the population to improve their own health by controlling some direct determinants of health.
Thus, the proposed model makes it possible to track the occurrence of systemic failures or deficiencies in the food supply chain to the end consumer (households/population), which can lead to hunger or lack of food security. This model also includes a consumer subsystem to explain how systemic and individual barriers at the consumer level can lead to hunger or lack of food security.
Summing up, we can draw the following conclusions. In modern conditions, the food systems of the state are influenced by global trends that determine the development of potential threats to their food security, as well as the need for state financing of the agricultural sector of the national economy. The agro-industrial complex of Kazakhstan has both advantages and disadvantages, which put their fingerprints on the productivity of agro-industrial entities. When studying the composition and structure of investments in the agro-industrial complex of Kazakhstan, it can be said that the main amount of financing is the own funds of the subjects of the agricultural sector, and the share of budget resources is very low. Based on the results of the statistical analysis, we came to the conclusion that the growth of gross crop and livestock production is significantly influenced by factors such as investments in fixed assets and production costs, and without financial support from the state, the food security of Kazakhstan at the macro level is under threat.
The directions of ensuring food security of households, including the achievement of social security, can be provided with tools and methods of state policy, the efforts of non-governmental institutions. Our proposed measures will make it possible to achieve household food security in the country. Based on well-known models of food, agriculture, health care and environmental protection, it is possible to form a model that includes a chain from the availability of resources for food production to the end consumer and the impact of nutrition on his health.
By supplementing and transforming the known models, our proposed model allows us to track the occurrence of system failures or deficiencies in the food supply chain that can lead to hunger or lack of food security. We also propose to make changes to the existing organizational model of food security. The creation of the Council for Food and Drug Safety of the Republic of Kazakhstan, against the background of increasing volumes of counterfeit food and medicines, will help coordinate the activities of many authorities to achieve the goal of food security - providing the population of Kazakhstan with food and stabilizing the situation on the food market, to achieve food security of the republic.
References
7. Aggarwal S. Financing Businesses in Africa: The Role of Microfinance // In book: Microfinance in Developing Countries: Issues, Policies and Performance Evaluation Published. - London, 2013. - P. 178198.
8. Aigarinova G.T., Akshatayeva Z., Al-imzhanova M.G. Ensuring Food Security of the Repub-
lic of Kazakhstan as a Fundamental of Modern Agricultural Policy // Procedia - Social and Behavioral Sciences. - 2014. - Vol. 143. - P. 884-891 Кульман, А. Экономические механизмы [Текст] / А. Кульман. -М. Прогресс, 1993. - 192 с.
9. Baydildina A., Akshinbay A., Bayetova M. et al. Agricultural policy reforms and food security in Kazakhstan and Turkmenistan // Food Policy. - 2000. -Vol. 25, Issue 6. - P. 733-747.
10. Chisasa J. Determinants of the demand for credit by smallholder farmers: survey results from South Africa // International Journal of Economic Policy in Emerging Economies. - 2016. - Vol. 9, Issue 1. - P. 26.
11. Fiedler J. Strengthening Household Consumption and Expenditures Surveys to Enable more Evidence-Based Nutrition Policies // Internat.
scient. sympos. on Food and Nutrition Security information. - Rome: FAO, 2013. - P. 33.
12. Shamah-Levy T., Mundo-Rosas V. et al. Food security governance in Mexico: How can it be improved? // Global Food Security. - 2017. - Vol. 14.
- P. 73-78.
13. Wiesmann D., Hoddinott J., Aberman N.-L., Ruel M.T. Review and Validation of Dietary Diversity, Food Frequency and Other Proxy Indicators of Household Food Security // https://www.google.com/url?sa=t&rct=j&q. 03.09.2018.
14. Yerkinbayeva L., Ozenbayeva A., Nurmu-khankyzy D. The Ecological and Legal Aspects of Ensuring the Food Security of the Republic of Kazakhstan Under the Transition to a "Green" Economy // Procedia
- Social and Behavioral Sciences. - 2014. - Vol. 143.
- P. 971-975.
УЧЕТ ФИНАНСОВОЙ АРЕНДЫ (ЛИЗИНГА) КОММЕРЧЕСКОГО БАНКА В СОВРЕМЕННЫХ УСЛОВИЯХ
Морозкина С.С.
к.э.н., доцент кафедры бухгалтерского учета Кубанский государственный аграрный университет имени И. Т. Трубилина, Краснодар Баранник Д.А.
Студентка факультета «Финансы и кредит», Кубанский государственный аграрный университет имени И. Т. Трубилина, Краснодар Быстрова В.Н.
Студентка факультета «Финансы и кредит», Кубанский государственный аграрный университет имени И. Т. Трубилина, Краснодар
ACCOUNTING OF FINANCIAL LEASE (LEASING) OF A COMMERCIAL BANK IN MODERN
CONDITIONS
Morozkina S.
Cand. Econ. Sc., associate professor of the Department of Accounting Kuban State Agrarian University named after I. T. Trubilina, Krasnodar
Barannik D.
Student of the faculty of Finance and credit Kuban state agrarian University named after I. T. Trubilin, Krasnodar
Bystrova V.
Student of the faculty of Finance and credit Kuban state agrarian University named after I. T. Trubilin, Krasnodar
Аннотация
Приобретение и использование имущества организацией в финансовую аренду, в современной интерпретации получило название лизинг. Лизинг, как новый вид услуги, предоставляемый банками и другими лизинговыми компаниями. В статье рассмотрены преимущества в использовании финансовой аренды для лизингополучателя и лизингодателя, выделены основные классификационные признаки лизинга и основные счета, используемые в отражении лизинговых операций.
Abstract
The acquisition and use of property by an organization in a financial lease, in the modern interpretation, is called leasing. Leasing as a new type of service provided by banks and other leasing companies. The article discusses the advantages in the use of financial lease for the lessee and the lessor, highlights the main classification features of leasing and main accounts used in the reflection of leasing transactions.
Ключевые слова: финансовая аренда, лизинг, бухгалтерский учет, договор финансовой аренды, лизингополучатель, лизингодатель, инвестиционная деятельность.
