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Crop growing is the main branch of agriculture in the Samara region, forming 73.8% of production. Therefore, from a developmental perspective, it is necessary to identify the most important factors influencing its development. The purpose of the study is to determine the impact of government support on the performance of the crop production industry. As part of this, it is necessary to solve the following tasks: - analyze the state of crop production in 2018-2022; - identify the main directions of government support and reveal the degree of influence on the development of crop production; - calculate the effectiveness of individual government support measures for the development of the industry. The significant profitability of crop production, which is the result of countersanctions introduced in 2014, and significant export potential, has led to the fact that the modern system of state support for the industry is a system aimed at financing potential areas of development: the introduction of new technologies, digitalization and automation of production processes, etc. Therefore, despite the decrease in the relative size of state support (PSE) to 1.3%, the industry is experiencing sustainable development. The main source of funding is the federal budget (about 51% of industry funding). Among the most important areas in the period 2018-2024 can be distinguished: land reclamation (2.1 billion rubles), development of crop production (1.8 billion rubles), modernization and technical re-equipment (1.8 billion rubles), insurance (1.2 billion rubles) , purchase of elite seeds (1.0 billion rubles), etc.

The article deals with the issue of economic efficiency of the use of drones in agricultural production. There is an opinion about their inefficiency, which is refuted by the study. The purpose of the study is to determine the effectiveness of the use of agricultural drones (using the example of U-30L-6 (BROUAV) in comparison with other technological options. The use of agricultural drones allows not only to reduce the cost of manufactured products, but also to increase crop yields by reducing losses during cultivation, as the number of passes of wheeled vehicles across the field during the growing season is reduced. Among the options considered (trailed sprayer, self-propelled sprayer, agrodrone), the use of copters took the second place in terms of production costs. But due to a decrease in the spraying rate and losses from trampling, the economic effect of using agricultural drones is the highest (3417.34 rubles/ha), which is more than twice as high as when using a self-propelled sprayer.

The article analyzes modern problems of accounting for land plots of agricultural enterprises. These problems are associated with a number of objective reasons, the main of which are: inaccuracies in the cadastral registration of the relevant land plots, the uncertainty of ownership of the relevant land plots, a different category of agricultural land, the impact of the process of reforming the domestic accounting system and the introduction of International Financial Reporting System (IFRS). All methodological difficulties that arise in practice in the work of an accountant can be resolved in the course of the formation of an annually issued order on accounting policies. It is in this internal regulatory document that it is possible to provide for all the features of keeping records of land plots in a particular agricultural enterprise, which will improve the analytical quality of accounting, its timeliness and reliability.

The urgency of evaluating business ideas at the initial formation stage has been substantiated. The main approaches to assessing innovative solutions in high-risk conditions, changing technological, organizational, informational and other factors are considered. An algorithm for creating a system for evaluating business ideas is proposed, including criteria for evaluating them at a qualitative level, and then evaluating them using a point scale. The choice of these criteria is substantiated. It is concluded that it is necessary to determine the weight of each criterion in the system for evaluating business ideas. Taking into account the peculiarities of a number of business ideas and their different effectiveness, the system can be supplemented, and the criteria themselves can be revised and adjusted. It has been established that the scores for each criterion can also be calculated more accurately. It is noted that for a more complete implementation of the proposed algorithm for constructing a model, applied developments will become a further direction of the authors' research. The result will be a universal method for assessing the effectiveness of business ideas, based on the use of the most general criteria for technological development.

The needs of enterprises, the state and personnel in case of introduction of digital technologies, as well as the emergence of new types of products are considered. There was established that the response to the acceleration of business processes and a radical change in their technological content was the emergence of project management. The essence of its key differences from traditional organization of labor is demonstrated. It is shown that the increase in the efficiency of new business models is associated with the use of the project approach, as well as cooperation with leading universities. It is noted that the joint project activities of the enterprises, employees of HEIs and students’ project training allow to achieve a synergistic effect. Moscow State University of Technology and Management named after K.G. Razumovsky is given as an example of students project activities. Such an approach ensures implementation of effective developments for Russian agro-industrial complex to work in the new economic conditions. The competencies allow to take into account the emergence of demand in advance and to develop new products. Thus, the project activities at K.G. Razumovsky MSUTM contribute to the solution of Russian nationalprojects.

The purpose of the study is to identify and systematize the capitalization methods of enterprises in the construction industry by analyzing of internal and external expansion. The paper analyzes models of capitalization with vertical and horizontal integration in the cluster structure, considers factors of growth of capitalization through cluster structures that have the greatest potential for innovative development. They ensure effective binding of internal resources in the innovative development projects, while using external sources of growth as fully as possible. As a result of the study, the algorithm was developed to form and implement the capitalization mechanism of activity of construction enterprises on the basis of the implementation concept of new forms of activity.