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The article discusses the issue of optimizing the process of programming the development of agriculture in terms of livestock breeding based on the potential productivity in dairy cattle breeding. As is known, a significant part of the milk obtained from cows is formed due to the genetic characteristics of the animals. Therefore, the fastest result in increasing productivity can be achieved through the intensification of targeted breeding work. This is precisely what the state needs to focus on when leaving programs for the development of the agro-industrial complex. Increasing the genetic potential of a region (territory) and its use should be the basis for drawing up targeted programs. The purpose of the study is to formulate the concept of the genetic potential of the region and determine the possibility of increasing it through commodity lending. Among the instruments of state support for agriculture, the use of commodity lending in livestock farming will make it possible to quickly disseminate favorable breeding achievements throughout the region. For example, in the Samara region, out of 98.8 thousand heads 29.6 thousand cows belong to the population with low genetic potential (29.9%). According to calculations, with minimal financial investments it is possible to completely replace an unproductive herd in the region.

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 use of soil for the production of crop products leads to changes in the natural properties of soils and their natural state. When various situations arise, soil properties can change in different forms and with unequal degrees of severity; a process that worsens quantitative and qualitative properties is defined as soil degradation. The significant role of soil in people’s lives should serve as an incentive for its rational use and to prevent the occurrence of degradation transformations leading to a decrease in its environmental and production functions. The purpose of the research is to assess soil contamination of agricultural lands in the Samara region with insecto-acaricides and herbicides. Objectives: - to establish the average and maximum content of residual quantities of pesticides in soils; - determine the area of contamination with residual quantities of pesticides. The research was carried out in 7 districts (Bezenchuksky, Syzransky, Stavropolsky, Volzhsky, Privolzhsky, Bolshechernigovsky, Elkhovsky) of the Samara region in 2020-2022. To assess soil contamination with residual amounts of pesticides, soil samples were taken in spring and autumn to the depth of the arable layer. In selected soil samples, the residual amount of insectoacaricides (DDT, HCH, HCB, metaphos) and herbicides (prometrin, atrazine, simazine, 2.4-D, trifluralin, THAN, dalapon) was determined. The analysis of contamination of agricultural land in the study region showed that the content of controlled pesticides in soils depended on both the period of soil sampling and the year of research.

The stability of forest ecosystems and their resilience in the event of stressful situations is determined by the species composition of tree and shrub plantations. Forest ecosystems represent a biological system consisting of a community of interconnected living organisms dominated by woody vegetation, with the direct influence of abiotic factors complex. The research purpose is to determine the composition of tree and shrub species and their forest pathological state. 13 species of trees (3 species of coniferous species, 10 species of deciduous species) and 6 species of shrubs grow on the territory of the Volzhsky forestry. In the composition of the forest stand, the tree species proportion varies from 0.1% to 29.4%, the shrubs proportion varies from 0.1% to 8.3%. Among deciduous species, lanceolate ash dominates (29.4%), among conifers, Siberian larch (12.7%), and among shrubs, common lilac (8.3%). The conducted studies allowed to identify 28 species of harmful organisms (18 species - pests and 10 species - pathogens of fungal, viral and non-infectious diseases). Among the pests, the ecological group of pests of leaves and needles was the most represented - 37.9% in tree species and 11.1% in shrubs, among diseases - diseases of trunks and branches - 19.7%. The tree species most affected by diseases and damaged by pests was the small-leaved elm, so in 94% of the trees the leaves were damaged by pests and in 59% of the trees the trunks and branches were affected by diseases.

The problem of the effectiveness of the sanctions mechanism in the modern world is acute. Currently, Western countries have introduced six packages of sanctions against the Russian economy. However, not all types of sanctions are negative for Russian enterprises. Food counter-sanctions introduced by Russia in 2014 had a positive impact on agricultural production in the country. Thanks to them, to a large extent, it was possible to eliminate the negative consequences of the 1990s. in agriculture. The purpose of the study is to determine the impact of counter-sanctions on agricultural production in 2014-2019. As part of this work, it is necessary to solve the following tasks: - determine the change in the volume of agricultural production in 2014-2019 in the conditions of the Samara region; - to analyse the change in the system of state support for agricultural production; - to identify factors that affect the performance of agricultural producers. During the period of counter-sanctions (even with a decrease in the amount of state support), it was possible to increase crop yields, put unused arable land into circulation, and renew the machine and tractor fleet of agricultural enterprises).

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 relevance of the study is due to the fact that commodity lending is a fairly new procedure for agricultural producers in the field of state support, it is designed to ensure the stable development and support of the main agricultural producers, including livestock. The purpose of the study is to improve state support for the agro-industrial complex, taking into account commodity lending. Competent organization of the process of commodity lending, taking into account all possible directions for improving this activity, will ensure the smooth and efficient operation of SUE SR “Veles”, the Ministry of Agriculture of the region, agricultural producers of the agro-industrial complex in the field of commodity lending and, as a result, will strengthen the economy of the region as a whole. At the same time, in order to improve the efficiency of commodity lending in the agro-industrial complex of the Samara region, it is proposed to introduce a system of control over the use of funds allocated for commodity lending, according to grants, subsidies, state support, to optimize the targeting of the received funds for commodity lending, in order to prevent their further use for other purposes.

See the retraction notice E3S Web of Conferences 420, 00001 (2023), https://doi.org/10.1051/e3sconf/202342000001

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 article discusses the issues of restoration of biological resources in forestry in the Samara region. The proposed creation of farms for the reproduction of large animals that were subjected to barbaric extermination in the nineties will solve not only the environmental problem, but will provide the opportunity to create a base for providing hunting services to the population, reducing pressure from poachers, and increasing the profitability of forests as economic objects. One of the species subject to population restoration is red deer (Cervus elaphus L.). Its number decreased to 310 heads (1997). Currently it is 1190 heads (2022). In the Samara region, red deer are found annually in the territory of 6-7 municipal districts out of 27. The number and spatial distribution of deer, like other ungulates, have annual fluctuations and are a vector indicator of the relationship between natural and anthropogenic factors. Creation of a farm for 210 heads. It will allow you to annually raise up to 60 animals, which can be released into the wild. To provide feed, about 500 hectares of agricultural land will be required. Project efficiency indicators: - the payback period of the project was 77 months; - discounted payback period – 101 months; - net present value – 2419.0 thousand rubles; - internal rate of return – 13.06%.

The article proposes a methodology for assessing the sufficiency of financial resources in an emergency. The purpose of the study is to develop a methodology based on the method of simulation modeling to assess the sufficiency of resources and the sustainability of an agricultural enterprise in the event of an emergency. This set of methods for assessing the availability of enterprise financial resources for overcoming emergencies was implemented using algorithms for simulation of enterprise financial flows and their assessment in the program for investment calculations Project Expert 7.19. The program allows you to build simulation models of an enterprise, regardless of their industry and specificity. With the help of this software complex, it is possible not only to build a simulation model of an enterprise, but also to carry out its statistical evaluation. Together with the proposed method of detailing the initial data of annual financial and economic documents, this set of methods is a powerful tool for building and evaluating simulation models of agricultural and other enterprises, taking into account fluctuations in cash flow values during the year. Thus, the accuracy of the estimates obtained is significantly increased in comparison with methods based on the analysis of relative indicators or coefficients.

The article deals with the problem of assessing agricultural land used for the placement of objects (buildings, structures, structures) used for the production, storage and primary processing of agricultural products. The problem is that the owner who has provided (sold) a land plot for an object can rightly claim a part of the future profit that arises from the synergistic effect of adding two assets - land and improvements. The work purpose is to formulate a methodology for assessing agricultural land located under buildings, taking into account the synergistic effect and their properties. In the course of the study, two approaches were considered for determining the entrepreneur's profit for the evaluated objects: first, on the basis of the economic results of the agricultural enterprises activities; secondly, on the basis of the invested funds alternative investment possibility. It was revealed that the owner of the land that will be built up, as a co-investor of the project, has the right to add to the value of the land in the amount of the rate of return on invested capital - 26.28%. The market (in this case, the cadastral) value of the surrounding land can be obtained from the results of the assessment of lands of the first type of use (arable land, pastures, hayfields).

The article examines the features of banking services for the rural population on the example of the Samara region. The banking sector accumulates significant financial resources of the population, which can be directed to the service area development. In modern conditions, the collected funds are transferred to large cities, making rural areas even more depressed. The study purpose is to determine the features of banking services for the population in rural areas. Within the framework of this, the following tasks are being solved: - the banking services state is analysed on the example of the Kinelsky district of the Samara region; - problems specific to rural areas are identified; - measures are proposed to solve the problems of banking services in rural areas. On the example of the Kinelsky district, it can be seen that large financial resources (more than 500 million rubles) are being withdrawn from the district with the contributions of the rural population. At the same time in rural settlements, banking services are in an inadequate state: Sberbank branches are closed or switched to part-time work. There is a low degree of provision with banking terminals, and the standards for servicing the population are not observed. As a result, the state should more actively regulate the current situation, using economic mechanisms to solve the existing social problem.

The article discusses the methodology for assessing the personal subsidiary plots production potential. Comparison of the private household plots efficiency is an important problem that requires early solution. It is the most promising direction for optimizing state support and stimulating production. The study purpose is to determine the territories of the Samara region that most effectively use the personal subsidiary plots resources for the agricultural production. The production potential value was the highest in the private household plots of the Samara region southern zone. On average, 1122.2 thousand rubles per hectare fall to personal subsidiary farms in one district of this zone. The production potential value is 36% lower in the Central (719.4 thousand rubles/ha) and by 56% - in the Northern zone (493.0 thousand rubles/ha). The households of the Central natural-economic Zone most effectively use the production potential. The zonal average utilization rate value is 1.14. The available resources are used in the best way by the personal subsidiary plots of the Bezenchuksky district (Kp = 1.67), the worst - by the Sergievsky district (0.62). The considered methodology allows solving important problems - to assess the possibilities and the production real state in the private household plots sector.

The article is devoted to development of prediction methodology for potential damage from misuse of agricultural lands such as accommodation of oil and gas industry facilities, transport, infrastructure complexes, and emergency management. The purpose of the research is to propose a methodology for determination of potential damage to territory from misuse of agricultural lands. In order to do this, the following objectives need to be achieved: - group the sources of damage from agricultural lands misuse based on empirical evidence; - determine and classify the main types of damage and their periods; - develop the methodology and mathematical apparatus for calculation and prediction of damage extent on the “municipal district-region” level; - predict the losses from agricultural lands misuse in accordance with conditions of the Samara region. The proposed methodology allows one to more accurately assess the damage to large territories (district, region, country), which is essential to the work of administrative bodies. For calculation purposes, all cases of agricultural lands misuse are divided into four categories, each of which has its features of damage development. The obtained methodology was tested in the Samara region, where annually from 2.5 to 4.0 thousand ha of agricultural lands are used for other purposes than intended. Note that more than 20% of this number is removed from use for a long period of time (for more than 10 years). Oil spills account for 2.3-4.0% of land misuse. In 2021 the resulting damage could amount to 1.9 billion rubles.

Insects have a strong influence on the state of forests. Damage by pests often results in negative changes in the forest ecosystem. The benzoylphenylurea insecticide Dimilin is widely used in agriculture and forestry to control pests. The purpose of the study is to estimate possible forest damage from Acantholyda posticalis and to analyze the effectiveness of the Dimilin insecticide. The paper provides the following description of possible damage from Acantholyda posticalis: with the extent of damage to crowns of 74%, the blight of pines will be 9%; with the predicted crown damage from tree browsers the potential loss of pine tree recruitment will be 93%; shrinkage of forest stands by 0.09% will result in the loss of water protection properties of forests amounting to 5.33 thousand EUR; the loss of water regulation functions will amount to 2.13 million EUR.

Government support for the development of biofuel production is a relevant part of the system of budget regulation of agricultural production in the Russian Federation. Currently, there is no sound financing method for mechanisms of state regulation of biofuel production which impedes impartial allocation of funds and makes this procedure non-transparent and not motivated enough. In view of this situation, a mathematical economic model was developed that allows one to calculate the optimum level of government support for every type of biofuel considering main areas of state support. We propose to consider three scenarios for the determination of the optimum level of public funding. The first one allows for optimization of the level of government support considering sizes of agricultural production for the i-th crop to provide farms of the region. The second scenario suggests the determination of the maximum profit from the biofuel production through increased agriculturally used areas. Finally, the third one considers calculation of the minimum expenses of achieving the volume of production that provides the farm with raw materials. According to the first scenario, the optimum level of government support for the field should be 1163.6 million rubles. In the implementation of the second scenario in the Samara region, the agriculturally used area planted with oil crops should be increased by 47.1 thousand ha.

Field research of land lots over a 4865 ha area has demonstrated that the main sources of agricultural lands infestation are raw pieces of land (inarable lands), wood lines, dirt roads or indigested manure, used as organic fertilizer. The specific weight of weeds patches around the power line support is less than 0.013% of all weeds sources, suggesting that there is a minimum damage to agricultural crops, compared to other sources of weeds distribution in the given area. The authors of the paper propose to use chemical treatment with non-selective herbicides as the most effective measure of weeds control around the utility poles, at a cost, according to the results of the research, of 0.21 rub/ha. As a result, the issue of compensation payments to agricultural producers from energy companies should be defined by the cost value of chemical treatment of agricultural lands in zones near utility poles.

The article considers features of cadastral valuation of agricultural lands occupied by water bodies. The research is based on natural water bodies of the Samara region water fund. A methodology for determining the cadastral value of agricultural lands occupied by artificial water bodies is proposed. The methodology links the land value with the size of the land plot, profit and such objects as dams and other hydraulic structures located within the land plot. The paper confirmed the suggestion that the owner of the land that shall be used for the construction of a pond has the right to the added value of land in the amount of return rate of contributed capital (26.28%). The cadastral value of 1 square meter of agricultural land is 3.11 rubles.

The role of pesticides in modern agriculture is not in doubt; the continuous improvement of drugs and technologies for their use reduces the possibility of environmental pollution and their accumulation in manufactured products. The purpose of the research is to assess the pollution of the soil cover of agricultural land with residual amounts of pesticides in the Samara region conditions. Tasks: to analyze the content of insectoacaricides and herbicides residual amounts in the soil in the spring and autumn; - establish patterns of residual pesticides migration along the soil profile. As a result of studies conducted in 2016-2018. it was found that the content of total DDT related to the first hazard class in the studied samples decreases, a similar situation is observed for organochlorine insectoacaricides HCH and HCB, their residual amounts were found in the soil in the autumn and spring periods of 2016. Residual quantities of the organophosphorus insect metacosacaricide were detected annually (the exception was the autumn period of 2017). Regarding the content of residual amounts of herbicides in the soil (2, 4-D, dalapon, simazine, atrazine, promethrin, trifluralin, THAN), it can be noted that during the years of research their content was mainly reduced. A study of the pesticides vertical migration showed that the content of their residual amounts in the soil increases with depth, reaching a maximum at a depth of 1.0-1.6 m.

The article considers the issue of cadastral valuation of agricultural lands used for perennial plantations (orchards). Unlike other agricultural crops, orchard crops occupy the land for a long period of time, therefore, the planting expenditures are capital. The purpose of the study is to define the features and adapt the existing methodology for cadastral valuation of lands occupied by orchards considering the actual return on the evaluated land plot and the distance factor that affects the increase in cost and decline in return depending on the location of the plot in relation to the main markets. The example (plots are located in the Bezenchugsky district of the Samara region) shows that the costs of orchard plots are 2.73 and 2.93 rubles per square meter, respectively. Quality characteristics of the first plot are better, but it is located further from the centre of the region.

The article examined the existing experience of using commodity lending. The work purpose is to identify the features of commodity lending as an element of the state support system for agricultural production. Within the framework of this goal, the following tasks were solved: - theoretical aspects of commodity lending were studied; - the american experience of using commodity lending within the framework of the Commodity Credit Corporation was reviewed; - proposed commodity lending classification in agriculture; - the Samara region experience was studied and promising directions for the development of commodity lending in the region were proposed. In the Samara region, the state support operator in the form of commodity lending is the SUE “Veles”, which has been operating since 2010. Thanks to the activities of the SUE “Veles” from 2011 to 2016 it was possible to change the livestock reduction negative trend in the region and ensure its growth.

Theoretical and methodological aspects of direct and indirect methods of farm regulation are being discussed. One of the most important goals is regulation of the agro-industrial complex. The volume production was optimized under ecological and economic conditions of business development. All countries have been optimizing their farm policy to satisfy the requirements of the national internal standards. The state farm policy changes according to the requirements of the environmental sector of the business ecosystem. It also depends on marketing and distribution development taking an intermediate position between internal and external markets.

The use of biodiesel in agricultural production is a prerequisite for reducing the cost price of manufactured goods. The purpose of the study is to identify how much equipment does the subject of the Russian Federation need for biodiesel production taking into consideration the structure of crop acreage, existing equipment, and available technologies. In the Samara region, a technology for production of biodiesel from vegetable oils was developed. Based on the needs in diesel fuel, a number of facilities needed for biodiesel production were determined. The amount of diesel fuel used for cultivation of the Samara region crop acreage was 77.1 thousand tons. To meet the needs of the region and reduce transportation costs, 5 biodiesel units should be located in every natural economic zone of the Samara region.

The article discusses the issues of determining the crop production profitability, which may arise when assessing agricultural land in the Samara region. When evaluating profitability, it is necessary to take into account revenue, cost of production. Moreover, taking into account factors for a short-term period (1 year) does not give a real picture, so in the context of counter-sanctions, when agricultural producers are in favorable conditions, an increased value of profitability is noted, which is impossible in the longterm.

The article discusses the economic issues of biodiesel use in agricultural production. Study purpose: determination of the biodiesel production basic economic parameters for agricultural needs. Costs of biodiesel production, formation when using different crops, and costs of replacing traditional diesel fuel are calculated based on an example of a specific enterprise. To solve the problem posed in the study, used specialized software for calculating technological maps in crop production. As a result of the study, it was determined that the own production of biodiesel in the agricultural enterprise conditions is economically justified even at an oil prices low world level. Thanks to the implementation of the investment project to create biodiesel production, it is possible to reduce the cost of fuel and lubricants and thus increase production efficiency. Every year in the conditions of the economy from the use of biodiesel, an economic effect of 2358.7 thousand rubles can be reached.

The article presents the results of a comparative analysis of the procedure for conducting compulsory insurance of crops in three states of the Eurasian Economic Union – the Russian Federation, the Republic of Belarus and the Republic of Kazakhstan. The authors analyzed the main conditions for its implementation, the differences in the regulatory framework for the provision of state support, the dynamics of key indicators of development of this type of insurance, revealed the reasons for their changes. The ways of improving the state support for crop insurance in the EAEU countries are proposed.

The region is located in an area that is hazardous for agriculture, and natural and climatic factors have a key influence on the efficiency of crop farming in agricultural organizations. In the Russian Federation, crop farming accounts for more than 95% of emergency losses in the agricultural sector. Crop insurance is an important financial instrument for the stable and successful functioning of crop production, realized by reducing risks [[1], [3]]. [Extracted from the article]