Knyazeva O.P.Izhevsk State Agricultural Academy (Izhevsk SAA), Izhevsk, Udmurt Republic, Russian Federation kniazeva@mail.ru ORCID id: not available
Akmarov P.B.Izhevsk State Agricultural Academy (Izhevsk SAA), Izhevsk, Udmurt Republic, Russian Federation izgsha_ur@mail.ru ORCID id: not available
Subject. This article describes the main mechanisms of preferential lending to producers in agriculture and analyzes their effectiveness and problems of implementing State support for agricultural production in contemporary Russia. Objectives. The article aims to show the importance of preferential lending in the development of agricultural production and propose methods of assessing the income received by agricultural organizations from State support. Methods. For the study, we used the methods of statistical analysis, grouping, systematization, classification, and generalization of scientific literature on the topic of research. Results. The article proposes an expert method of estimation of the time value of investment money in the main areas of capital investment in agriculture, based on the changes in agricultural production, and new approaches to assessing the profitability of government loans, based on reporting according to the Russian and international standards. Conclusions and Relevance. The mechanism of State support needs to be improved. There is a need to break out income from preferential lending to agricultural production using the approaches described. The proposed recommendations could be used to adjust the mechanisms of government regulation of agriculture.
Keywords: accounting transformation, State support, preferential loans, production efficiency, time value of money
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