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MONITOR TRENDS IN AGRICULTURAL ENTERPRISES INVESTMENT POTENTIAL IN THE INNOVATION POLICY
1Lytneva N. A., 1Goncharov P. V., 2Kyshtymova E. A.
1 Orel State Institute of Economy and Trade, Orel, Russia
2 Orel State Agrarian University, Orel, Russia
ARTICLE INFO
ABSTRACT
Received 17 November 2015 Accepted 28 November 2015 Published 30 December 2015
KEYWORDS
innovation, investment, management, efficiency, draft indicators
In this article reveals the main directions of development of the agricultural sector during the economic crisis, the impact of innovation and investment, and other factors in the implementation of the State program of agriculture development. The estimation results of the implementation of government measures to support agriculture, the implementation of target indicators of development of animal husbandry in terms of solving the food problem. Analyzed the selection of investment projects to provide state support for agriculture, sources of financing innovations at the federal and regional level, preferential taxation of agricultural production to promote innovation and investment.
© 2015 The Authors.
Development of agriculture is of particular importance for the economy of the country as it relates to one of the most important sectors of the national economy, to address the vital issue of providing the population with food, as well as the supply of industrial raw materials and processing industry. [1,9] Reforming the system of farm management is carried out comprehensively at all levels of governance, which contributes to the search for new forms of solving the food problem.
The priority measures in the development of management of the agricultural sector over the past decade include:
- The adoption of the Federal Law "On agricultural development" from 29.12.2006 №264-FZ (version of 02.12.2015), the basis for the legal regulation which put state agrarian policy aimed at maintaining the stability of the Russian population to ensure food products; the formation and regulation of agricultural products, raw materials and food, strengthening its infrastructure through the development of science and innovation in the field of agriculture in the implementation of the state support of agricultural producers [ 18,20] ;
- Development of the "State program of agricultural development and regulation of agricultural products, raw materials and food for 2013-2020 gg.", approved by the Government of the Russian Federation of July 14, 2012 №717, designed to ensure food independence of Russia; improving the competitiveness of agricultural products on domestic and foreign markets in the framework of Russia's accession to the World Trade Organization;
- Development "Concept of long-term socio-economic development of the Russian Federation for the period up to 2020" approved by the Decree of the Government of the Russian Federation of November 17, 2008 № 1662-r;
- The formation of the "Concept of development of agricultural science and scientific maintenance of the agro-industrial complex of the Russian Federation until 2025" a fundamental focus of which is the development of agricultural science by improving the management system and a network of research institutions, deepening the fundamental and priority applied research for the development of competitive scientific and technical products, enhance the innovation process of
participation of science in the development of scientific developments in production, to ensure the effective development of the agro-industrial complex of the Russian Federation [6].
The importance of the tasks in agribusiness management mechanism is actualized in connection with the emergence of a number of factors internal and external nature of the current political situation, as agriculture is the sector most affected by the adoption of economic sanctions. The totality of the main factors that influenced the performance of the State program of development of agriculture, presented on figure 1.
Influence of factors led to a marked need for a new economic situation in agriculture, exportimport operations with food products and agricultural raw materials, the need for the Government of the Russian import substitution program, which applies to all sectors of the economy, but above all -sectors affected by the sanctions. [14]
One of the ways out of the current crisis is the development of innovation and investment. [10,17] According to Professor VD Goncharova, without investment is impossible to carry out the practical implementation of the tasks of restructuring agriculture, to achieve a solution of the food problem in the country and improve the competitiveness of agricultural production [2,3].
Carry out a retrospective analysis of the problems of investments, he noted that the branches of agriculture reform to actively increase its material and technical base. In the late 80-ies in the development of agriculture was allocated to capital investments in the amount of 32% of the total national economy. Before the reform, the share of capital investments of the agricultural sector in the total national economy amounted to 23%. During the agrarian reform has changed. The share of sectors of agriculture, hunting and forestry in total investment in fixed assets declined from 3.7% in 1995 to 3.0% in 2000.
In 2010, investment in fixed assets aimed at the development of the agricultural sector and commissioning of production capacity decreased in comparison with previous years to 182.931 billion. Rub. and amounted to 2.9% of total investment in fixed assets compared to 4.1% in 2007 [5,15]. Large-scale agricultural production, based on the use of modern technology, it has been forced to reduce the amount of a number of agricultural products, particularly livestock production. [8]
Finding the solution of tasks in the reform of agricultural policy requires innovative approaches, innovation and innovative ideas to significantly increase the efficiency of investments of agricultural enterprises. [12] The main focus of management of development of agricultural enterprises in today's environment is the formation of a sufficient amount of investment by attracting foreign and domestic investors, providing them with real yields through the introduction and implementation of innovative projects to modernize agricultural production, upgrade your equipment, to carry out reconstruction and construction of new production facilities, increase the production capacity of the agricultural enterprise. [13]
In the economic literature sources of investment are classified into the following groups: private investment, public investment, foreign investment, joint investment. The results of international experience shows that during the crisis the main investor in the development of agro-industrial complex became a state. Therefore, it is necessary to improve the mechanism of public investment in the agricultural sector, in particular the distribution of investments. [4,11]
Research funding for the implementation of the State Programme for the Development of Agriculture show the actual use of the federal budget as of 1 January 2015 in the amount of 186,589,341,500 rubles, or 98.9% [19].
In 2014, in comparison with the previous year, the amount of the federal budget decreased by 5.7%. The main share of budget expenditures was directed to finance sub-programs "Development of the crop sub-sector, processing and marketing of crop products" and "Development of the livestock sub-sector, processing and marketing of livestock products." In 2013, their share in the total budget expenditures of the state program was 74.3% and in 2014 - 69.1%.
The statistical analysis results of the implementation of government measures to support agriculture characterizes the more stable its development compared to the whole economy of the country, which significantly reduce the proportion of unprofitable agricultural organizations (Table 1). [19]
As the pace of growth of agricultural production exceeded the growth rate of the physical volume of the gross domestic product. However, the production of livestock there is an unstable situation, which is characterized by the growth of production in relation to the previous period up to 2012, and then the volume of production has been reduced. In addition, the volume of gross output of livestock (in comparable prices) lower than in 1990.
Livestock development is carried out by the subprogram "Development of the livestock sub-sector, processing and marketing of livestock products" developed in accordance with the strategy of development of cattle breeding in the Russian Federation for the period up to 2020. Target indicators routines are:
- The production of livestock and poultry in all categories of farms (in live weight);
- The increase of production capacity for slaughtering cattle and primary processing;
- The share of domestic products in the total volume of resources (taking into account the structure of ending stocks) of meat and milk, and others.
Targets and key performance indicators routines not implemented in full (Table 2).
Table 1 - Dynamics of production of agricultural products (at constant prices) in the Russian Federation
Indicators years
1990 2000 2005 2010 2011 2012 2013 2014*
Agricultural production in% to the previous year 96,4 106,2 101,6 88,7 123,0 95,2 105,8 103,7**
Agricultural products (1990 = 100%) 100,0 60,7 68,1 72,1 88,7 84,4 89,3 92,6**
Crop production in% to the previous year 92,4 110,9 102,7 76,2 146,9 88,3 111,2 105,0**
Crop production (1990 = 100%) 100,0 76,7 91,1 82,9 121,8 107,5 119,5 125,5**
Livestock products in% to previous year 98,8 101,1 100,4 100,9 102,3 102,7 100,6 102,1**
Livestock products (1990 = 100%) 100,0 50,1 52,6 62,9 64,3 66,0 66,4 67,8**
Reference: volume indices of gross domestic product 95,9 110,0 106,4 104,5 104,3 103,4 101,3 100,6
* preliminary data
** hereinafter - all relative indicators in order to ensure the comparability of the statistical information calculated without taking into account the Republic of Crimea and the city of Sevastopol
Table 2 - Implementation of the target indicators of the State Program of development of animal husbandry in 2014
Targets provided program * Actually ** Performance, %
The volume of production of livestock and poultry for slaughter in live weight, million tonnes 12,00 12,70 105,80
The increase in production capacity for slaughtering cattle and its primary processing, tons 301,00
The share of domestic agricultural products and food in their total resources (taking into account the structure of the carryover):
meat and meat products (in terms of meat) 78,90 82,30 3,40 n.n.
milk and milk (in milk) 81,00 77,40 -3,60 n.n.
Scope of studies on African swine fever livestock susceptible animals% 0,44 0,70 0,30 n.n.
The detection of the pathogen of African swine fever in the territory of the Russian Federation,% 3,30 0,20 -3,10 n.n.
* as amended by Resolution of the Government of the Russian Federation of 15.04 .2014 № 315
** data on target indicators are exclusive information on Crimean Federal District *** Agreement on the target indicators is based on red deer herd, consequently, the performance of this indicator should take into account the population of red deer farms in this category.
Analysis of actual indicators shows that the presence of state support in 2014. Sub-sub-sector of livestock has reached a satisfactory level of performance. The budget allocations for the implementation of measures routines at the expense of the federal budget in 2014 was planned in the
amount of 57,635,600,000 rubles, including the Ministry of Agriculture of the Russian Federation -56,552,600,000 rubles, the Federal Service for Veterinary and Phytosanitary Control - 1083, 0 million.
Financing routines in all its activities actually reached 71.5027 billion rubles, which is 24.1% higher than the level provided for the passport of the State program (Table 3), but 1.8% below the amount budgeted [19].
In 2014, it increased subsidizing of interest rates on short-term loans (loans) for the development of the livestock industry, processing and marketing of its products.
Table 3 - Execution of funding from the federal budget provided for the State program of development of agriculture, million rubles
year 2014 year 2014,%
Main activities routines year 2013 provided by the program * actually rogram indicators year 2013
Livestock - all 77 053,3 72 780,9 71 502,7 98,2 92,8
including:
Livestock breeding 3 558,6 3 325,0 3 322,9 99,9 93,4
The development of dairy cattle breeding (1 kilogram of realized and (or) shipped to its own processing of milk) 12 748,1 8 418,5 8 416,9 100,0 66,0
Preventing the spread and the elimination of African swine fever in the territory of the Russian Federation 211,5 896,6 576,7 64,3 272,7
Provision of anti-epizootic measures in the Russian Federation 1 353,00 1 585,30 1 585,30 100,00 117,2
Support for economically significant programs of the Russian Federation in the field of animal 7 255,50 367,40 366,50 99,80 5,10
State support for the livestock sub-sector lending, refining its products, development of infrastructure and logistics markets in all animal products 39 100,6 56 984,7 56 043,8 98,3 143,3
including:
- Subsidization of interest rates on short-term loans (loans) for the development of animal husbandry, processing and marketing of livestock products 4 193,40 6 753,20 6 745,90 99,90 160,9
- Subsidization of interest rates on investment loans (loans) for the development of animal husbandry, processing and marketing of livestock products 34 907,2 50 231,5 49 297,9 98,1 141,2
Risk management in industries livestock 276,1 412,2 399,6 97,0 144,7
Reimbursement of the costs associated with the support of agricultural producers engaged in the production of pork, poultry and eggs, due to the rising costs of purchased feed 11 596,9 - - - -
* - in accordance with the revised consolidated buc getary list of the federal budget
Analysis of the volume of production of livestock and poultry for slaughter in live weight by all categories of farms has shown that in 2014 it amounted to 12 719 900 tonnes, which is 4.1% higher than in 2013 and by 5.8% - the target under the State program. Compared with 2009, the production of
livestock and poultry in all categories of farms increased by 27.6%, including in 2014 in live weight compared to the previous year - by 4.1%, which is 3.1% more than envisaged in the State Program. However, the share of domestic meat and meat products in the total volume of sales on the domestic market amounted to 82.0%, which is 3% lower than the specified Food Security Doctrine of the Russian Federation.
Change the volume of production of pigs for slaughter in all categories of farms (live weight), compared to the previous year (Figure 2).
Fig. 2. Dynamics of production of pigs for slaughter in all categories of farms (live weight), thousand tons * * Excluding the Republic of Crimea and Sevastopol
In rural households, despite the measures taken, production is reduced. High rates of increase in pig production are stored. Over 2014 growth in production of pigs for slaughter totaled 169,100 tonnes in live weight (4.7%) over the previous year, compared with 2009, it reached 881,700 tons (30.4%).
In 2014, production in the agricultural organizations of pigs for slaughter increased by 12.3% in relation to 2013, which is below the growth rate obtained in 2013 with respect to 2012 (24.9%) (without taking into account the data for the Republic of Crimea and Sevastopol city ). At the same time in 5 years, the production of pigs for slaughter in the agricultural organizations increased 2.1 times and reached, 2,843,800 tonnes (excluding the data for the Republic of Crimea and the city of Sevastopol). The farms producing pigs for slaughter fell to the level of 2013 by 13.1%, and in comparison with 2009 - by 37.0% (34,900 tons) and amounted to 59 300 tonnes. During the period 2009-2014 in households decreased (39%). In the reporting year, 37 entities increased production of pigs for slaughter, 8 subjects less than last year.
Increased production of pigs for slaughter occurs mainly in areas where there are integrated units that implement major investment projects and create the necessary infrastructure. Therefore, the main increase in the production of pigs for slaughter received newly constructed or upgraded systems (Table 4).
In recent years, despite the downward trend in new and upgraded facilities in pig meat production is also increased by increasing the efficiency of pigs. Total for 2009-2014 passed to the operation of the object 193, 101 modernized, which allowed additional production of pig meat, which is for 6 years was 494,400 tons. The share of products produced by innovative technologies, was 17.6%.
Changes in the number of new, modernized and reconstructed facilities and the volume of production of pigs for slaughter (live weight) is shown in Figure 3.
The development of pig production in certain regions of the country is uneven. The number of pigs increased by 40 agricultural organizations of the Russian Federation, among them: Kursk region -to 270.0 thousand tons, Belgorod - at 196,800 tonnes, Pskov - to 129,600 tons, Novosibirsk - by 73.5 thousand tons Tver - 51.5 thousand tons, Chelyabinsk - 48 500 tonnes, the Krasnodar Territory - 49.8 thousand tons, the Republic of Mordovia - 41.4 thousand tons. At the same time significantly reduced the number of pigs in the Tula (59.7 thous. Tons), Kemerovo (53.7 thousand tons), Samara (43.3
thousand tons), Lipetsk (20.3 thousand tons) regions and the Republic of Tatarstan (43.8 thousand tons) due to unfavorable epizootic situation and higher feed prices.
Table 4 - Dynamics of production of pigs for slaughter (live weight) in the built and upgraded
facilities
Indicators 2009 2010 2011 2012 2013 2014 *
The number of commissioned new facilities, units 36 41 34 20 31 31
The volume of production of pigs for slaughter (live weight), thousand tons 49,4 58,0 17,9 44,1 137,5 147,9
Number of reconstructed and modernized facilities, units 28 38 16 5 8 6
Production of pigs for slaughter (live weight) obtained by reconstruction and modernization, tons 10,9 9,8 10,0 2,1 5,9 0,9
Total object units 64 79 50 25 39 37
The total production of pigs for slaughter (live weight) obtained by the introduction of new facilities, reconstruction and upgrading of facilities, thousand tons 60,3 67,8 27,9 46,2 143,4 148,8
The proportion of additional production in the constructed, reconstructed and modernized facilities in the total production of pigs for slaughter (live weight),% 2,1 2,2 0,9 1,4 4,0 4,0
Taking into account the data for the Republic of Crimea and Sevastopol.
Fig. 3 - Changes in the number of new, modernized and reconstructed facilities and the volume of production of pigs for slaughter (in live weight) (Taking into account the data for the Republic of Crimea and the city of Sevastopol)
During the period 2010-2014, quite a high rate of production of pigs for slaughter provided to reduce dependence on imports in pig from 33 to 13%. According to the National Union of breeders, in 2015, the positive trend will continue and will be about 10%. At the same time one of the causes of such a state was to reduce the volume of consumption due to higher prices and lower purchasing power of the population.
However, as noted in the national report on progress and results of the implementation in 2014 of the State program of agricultural development and regulation of agricultural products, raw materials and food for the 2013 - 2020 ", approved by the Government of the Russian Federation of July 14, 2012 № 717 "On State program of agricultural development and regulation of agricultural products, raw materials and food for 2013 - 2020 years" the rate of growth of pork production in some regions lag behind the pace of technological upgrading. In this regard, individual subjects of the Russian Federation will, along with the construction of new pig farms and breed upgrading livestock in them to create their own food base, through the construction and modernization of feed mills, to construct downhole shops and enterprises for processing of products, improve the competitiveness through the modernization of production the entire process chain [19].
One of the main activities of the subprogram "Development of the livestock sub-sector, processing and marketing of livestock products" is the development of livestock breeding, the purpose of which is to form the breeding base, responsive to the needs of domestic agricultural producers in breeding products.
*
In 2014, the number of breeding and genetic centers increased compared to the previous year by 6 units (Table 5).
Table 5 - The development of livestock breeding in Russia
Показатели 2009 2010 2011 2012 2013 2014 2014% relative to
2009 2013
The number of breeding and genetic centers *, units - 5 8 9 11 17 - 154,5
Royal livestock breeding livestock and poultry at the end of the year, thousand goals
including:
cattle * 986,40 1055,10 1113,70 1154,40 1087,50 1052,80 106,70 96,80
Pigs 122,70 115,10 122,40 94,50 93,20 80,40 65,50 86,30
sheep and goats 846,9 853,5 939,1 904,5 927,3 955,0 112,8 103,0
Implementation of pedigree cattle farm animals, thousand heads: 277,2 311,7 340,9 376,2 328,2 342,5 123,5 104,3
including:
cattle * 95,40 100,40 111,70 126,30 103,40 102,90 107,90 99,50
Pigs 71,40 85,90 87,90 98,60 75,80 91,60 128,30 120,80
sheep and goats 110,40 125,40 141,30 151,40 149,00 147,90 134,00 99,30
* Includes beef cattle.
Modern livestock breeding base was represented by 132 breeding farms (less than in 2013 to 8 units), which is focused more than 80.0 thousand heads (by 12.8 thousand heads of less than 2013). The share of breeding animals in total herd was 3.4% (below the level of 2013 by 1.5 subparagraph).
Implementation pedigree young pigs increased by 20.8%. The maximum growth of pedigree cattle occurred in the Republic of Tatarstan (2.3 times), Belgorod region (52.7%), Altai Territory (10.6 times), the Republic of Mordovia (20.3%), Orel region (87.4%). Imports of pigs amounted to 2.4 thousand.
In 2014 from the federal budget to the budgets of subjects of the Russian Federation, state support through the reimbursement of the cost to agricultural producers for the maintenance of pedigree breeding stock farm animals, breeding bulls, purchase of breeding bulls, and their seed and pedigree cattle and bovine embryos . In fact, implemented in the reporting year, the volume of funding provided in Table 6.
Table 6 - Implementation of the funding provided by the State Program on the main event, "Livestock breeding" of millions of rubles.
2013 2014 . 2014% relative to
provided by the program actually provided by the program 2013
Livestock breeding - all 6 479,50 6 387,20 6 306,30 98,7 97,3
including funds
federal Budget 3 558,60 3 325,00 3 322,90 99,9 93,4
budgets of the Russian Federation 2 919,70 3 062,20 2 981,70 97,4 102,1
In 2014, the amount of subsidies allocated to the tasks of the main event "Livestock breeding" of the federal budget amounted to 3.3229 billion rubles, which is less than the size of the resource support provided by the state program and the summary budget inventory of the federal budget by 0.1%. Most of the grants to support livestock breeding was obtained by agricultural producers of the
Central (28.1%) and Volga (22.4%) federal districts. Slight amount paid for this event are agricultural subsidies, the organization of the North Caucasus, South and Far Eastern Federal Districts, respectively, 5.8%; 5.1 and 5.0%
The implementation of the main activities to support the economically significant programs of the Russian Federation in the field of cattle breeding aimed at creating economic and technological conditions for its sustainable development, economic importance, taking into account characteristics of the region. This event in the field of pig includes the following areas: development of genetic selection and breeding and hybrid pig centers; the development of deep processing of pork products; prevent the spread and the elimination of African swine fever in the territory of the country; the development of processing and marketing of livestock products.
The main directions of state support of the livestock sub-sector lending are the increase in livestock production; replenishment of circulating assets; modernization of fixed assets in agriculture, processing industry, businesses that provide infrastructure sector; increase in production capacity for the industrial slaughter of cattle; development of modern infrastructure; increase in the level of marketability of livestock products; increasing the range and quality of products in order to increase the competitiveness of domestic production and food security. [7]
In 2014, for the implementation of this line of support was provided for the passport of the State program at the expense of the federal budget to allocate 3.7 billion rubles. According to the concluded agreements, the amount of subsidy has increased by 81% and amounted to 6.8 billion rubles, the amount of subsidy at the expense of the regional budget reached 1.6 billion rubles Financing Plan at the expense of the federal budget was fulfilled by 99.9%, at the expense of regional budgets - 95% (Table 7).
Table 7 - grants to compensate for the cost of interest on short-term loans for the development of the livestock sub-sector, billion rubles.
Subsidizing of the interest rate on short-term loans (loans) for the development of animal husbandry, processing and marketing of livestock products provided (according to agreements) Actually lists Performance, %
Total federal budget regional budget Total federal budget regiona l budget federal budget regional budget
year 2013 5,4 4,2 1,2 5,2 4,1 1,0 98 88
year 2014 8,4 6,8 1,6 8,3 6,8 1,5 99 95
2014 2013% 156 162 133 160 166 150 - -
The actual increase in the volume of subsidies compared to the previous year was 60%. Increasing the volume of subsidies is explained by the need to repay formed in 2013-2014 the debt of the federal budget expenditure obligations for compensation of expenses to pay interest on existing investment loans.
The selection of investment projects to provide state support in the form of interest rate subsidies on loans by the Commission for Coordination of crediting of agriculture on the basis of applications submitted by management body of the agro-industrial complex of the Russian Federation, and within the means of the federal budget for the next fiscal year. The distribution of credit lines as follows (Table 8).
The bulk of credit funds aimed at the development of animal husbandry accounts for pigs -118 273 900 000 rubles, the estimated capacity gain in swine is 591,370 tons of meat in live weight.
Among the activities to stimulate innovation and investment activities include the preservation of preferential tax treatment of agricultural production in accordance with the Tax Code of the Russian Federation. [16]
In order to support agricultural producers tax legislation provides a number of tax benefits agricultural producers (Table 9).
Table 8 - Selection of investment projects in the field of animal husbandry in 2014 by Subsector
Direction "Livestock" Amount credit agreements The amount of credit contracts, million rubles The bank's share in the total amount of credit,%
The overall result 2188 274 115,33 100,00
Pig 114 118 273,90 43,15
Poultry 227 84 711,57 30,90
Dairy cattle 994 38 578,15 14,07
other Livestock 853 32 551,71 11,88
Table 9 - Tax incentives to promote agricultural innovation and investment
tax privilege Appointment of tax credit
The special tax regime -the unified agricultural tax Exempt from paying corporate income tax, tax on income of physical persons (individual entrepreneurs and peasant (farmer) households), VAT, property tax, tax on property of individuals (for individual entrepreneurs and peasant (farmer) households)
Reduced rate on corporate profit tax at a rate of 0% For agricultural producers, non-payers of the unified agricultural tax without restrictions on time
Reduced rate of value added tax of 10% At realization of food products, as well as sales and importation to Russia of pedigree products
Exemption from personal income tax Amounts received by the heads of peasant (farmer) farms at the expense of the budget system of the Russian Federation in the form of grants for the establishment and development of a peasant (farmer's) economy, one-time assistance to domestic arrangement beginning farmers, grants for the development of a family cattle farm, as well as subsidies to the heads of peasant (farmer) farms at the expense of the budget system of the Russian Federation
However, the question needs to be addressed by changing the procedure of calculation and payment of value added tax on products purchased from persons applying special tax regimes, and payers of value added tax.
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