+7 495 989 9610, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»






Regional Economics: Theory and Practice

Accounting management of State support for small and medium-sized enterprises in agriculture and AIC of the Russian Federation: A situational analysis and assessment of efficiency

Vol. 19, Iss. 2, FEBRUARY 2021

Received: 12 November 2020

Received in revised form: 23 November 2020

Accepted: 12 January 2021

Available online: 15 February 2021


JEL Classification: Q13, Q14, Q16

Pages: 300–322


Valerii O. KANCHUKOEV Kabardino-Balkarian State Agricultural University named after V.M. Kokov (Kabardino-Balkarian SAU), Nalchik, Kabardino-Balkarian Republic, Russian Federation


Subject. This article deals with the issues related to the activities of specific economic entities in the agricultural economy of the regions of Russia and the reform of grant support for agriculture.
Objectives. The article aims to show that the urgent task of self-sufficiency of Russia's regions with food products requires careful consideration of ways to support agricultural producers by the government.
Methods. For the study, I used a content analysis, considering the Rosstat and ministries' data and All-Russia Agricultural Census 2006 data.
Results. Based on an analysis of the practice, current problems and prospects of State support for small and medium-sized businesses, the article outlines ways to solve the identified problems.
Conclusions. Innovative technologies and the potential of implementing accounting management in the agro-industrial complex will contribute to Russia's food security.

Keywords: accounting management, small and medium-sized enterprises, peasant farm households, personal subsidiary plots, government support, grant


  1. Belugina T.A., Seitov S.K. [The system of State subsidizing of agriculture in the Russian Federation]. Vestnik Moskovskogo universiteta. Seriya 26. Gosudarstvennyi audit = Moscow State University Bulletin. Series 26: State Audit, 2018, no. 1, pp. 130–133. URL: Link (In Russ.)
  2. Kanchukoev V.O. [State program for the development of agriculture of the Russian Federation for 2013–2020. Analysis and evaluation of crop industry results for 2017]. Izvestiya Kabardino-Balkarskogo gosudarstvennogo agrarnogo universiteta im. V.M. Kokova = Izvestia of Kabardino-Balkarian State Agrarian University named after V.M. Kokov, 2018, no. 3, pp. 88–97. (In Russ.)
  3. Kanchukoev V.O. Razvitie investitsionnoi sfery i finansovo-kreditnoi sistemy APK Rossii: monografiya [Development of the investment sphere and financial and credit system of the Russian AIC: a monograph]. St. Petersburg, Pushkin, Nalchik, Kabardino-Balkarian State Agrarian Academy Publ., 2003, 144 p.
  4. Kanchukoev V.O. Khozyaistvennyi mekhanizm otstalykh i depressivnykh regionov Rossiiskoi Federatsii: formy i printsipy regulirovaniya i razvitiya: monografiya [The economic mechanism of backward and depressed regions of the Russian Federation: forms and principles of regulation and development: a monograph]. Nalchik, Poligrafservis i T Publ., 2000, 252 p.
  5. Kiselev S.V., Strokov А.S., Zhorova М.D., Belugin А.Yu. [Agroindustrial complex of Russia under conditions of sanctions and necessity of providing the food security]. APK: ekonomika, upravlenie = AIC: Economics, Management, 2015, no. 2, pp. 12–19. (In Russ.)
  6. Kohls R.L., Uhl J.N. Marketing sel'skokhozyaistvennoi produktsii [Marketing of Agricultural Products]. Moscow, Kolos Publ., 2000, 509 p.
  7. Popova L.V. [State regulation and agricultural pricing policies in Russia]. Voprosy Ekonomiki, 2010, no. 7, pp. 79–86. (In Russ.) URL: Link
  8. Uzun V.Ya. [The influence of the WTO rules on use efficiency of means of State backing of agriculture]. APK: ekonomika, upravlenie = AIC: Economics, Management, 2013, no. 10, pp. 11–24. URL: Link (In Russ.)
  9. Uzun V.Ya. [Adaptation of the agrarian policy of Russia to WTO requirements]. Ekonomika sel'skokhozyaistvennykh i pererabatyvayushchikh predpriyatii = Economy of Agricultural and Processing Enterprises, 2014, no. 4, pp. 20–24. (In Russ.)
  10. Kharitonov N.S., Kupavykh A.A. Gosudarstvennaya podderzhka investirovaniya sel'skokhozyaistvennogo proizvodstva. V kn.: Investitsii v APK: effektivnost' i problemy rosta [State support for agricultural investment. In: Investing in AIC: efficiency and growth problems]. Moscow, TEIS Publ., 2008, vol. 1, pp. 169–205.
  11. Khafizov D.F., Khismatullin M.M., Khismatullin M.M. Predprinimatel'stvo v agrarnoi sfere: monografiya [Entrepreneurship in the agricultural sector: a monograph]. Kazan, Kazan University Publ., 2007, 198 p.

View all articles of issue


ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

Journal current issue

Vol. 19, Iss. 2
February 2021