Research in Economic and Financial Problems

Methods of Economic Analysis in Managerial Decision-Making for Russian Agricultural Organizations under Climate Change Conditions

2025-05-28T07:59:51+03:00

Introduction. In the context of climate change, the role of economic analysis in managerial decision-making demonstrates a sustainable growth. Both globally and in Russia, changes in weather patterns—including rising temperatures, decreased precipitation, and increasingly frequent extreme phenomena—are being observed. These developments necessitate a reevaluation of traditional approaches to agricultural management, accounting methods and strategic decision-making. The effective use of economic analysis techniques enables agricultural organizations to make informed decisions, reduce economic risks and ensure sustainable development even in climate change.
Aim. To identify the primary climatic factors that significantly influence the economic indicators of agricultural organizations and to determine the optimal methods of economic analysis for their consideration in managerial decision-making.
Materials and methods. This research is based on a dialectical approach, observations, synthesis of disparate information and analysis of obtained results. The informational base comprises scientific works by scholars in the fields of economic analysis and climate risk, as well as studies conducted by consulting firms.
Results. Economic analysis is considered as a tool for assessing economic risks. The application of various economic analysis methods, both individually and in combination, improves strategic planning at agricultural enterprises and reduces the impact of climate risks. Calculations demonstrating the influence of climate change on crop yields and how the application of economic analysis methods can help preserve yields in the long term are provided as evidence in Tatarstan Republic.
Conclusions. This research identified climate factors such as changes in temperature regimes and precipitation levels as having a significant negative impact on the economic performance (e.g., crop yields, revenue) of agricultural organizations. Optimal methods of economic analysis, including sensitivity analysis, scenario analysis, regression analysis and cost-benefit analysis, have been identified. Their application will enable managers to more sufficiently account for these risks in strategic planning and decision-making processes.

To cite: Klychova G.S., Gorshkova Y.N. Methods of Economic Analysis in Managerial Decision-Making for Russian Agricultural Organizations under Climate Change Conditions. Research in Economic and Financial Problems. 2025;2:6. https://doi.org/10.31279/2782-6414-2025-2-6

Comparative Analysis of Lending and Leasing as Instruments for Financing Technical Equipment of Grain Production Organizations

2025-05-19T15:41:52+03:00

Introduction. The declining capacity for self-financing investment projects in agriculture, coupled with the rising cost of borrowed capital, necessitates a detailed comparative analysis of alternative debt financing options. Of particular interest is the study of credit and leasing conditions as the most common methods of external financing.
Aim. To develop a methodology for the comparative assessment of investment financing efficiency in grain production organizations through credit and leasing, enabling evidence-based managerial decision-making.
Materials and Methods. The comparative analysis of economic efficiency under different external financing conditions employs general scientific methods and specialized techniques of economic analysis.
Results. A logical framework for evaluating external investment sources in agricultural organizations is proposed. A system of indicators is substantiated for comparing financing options and determining the economic impact of transactions. A case study compares debt financing alternatives for acquiring a grain harvester, examining preferential agricultural credit programs and leasing arrangements.
Conclusions. Under current constraints—particularly the lack of internal funds for production equipment—the most advantageous option for grain sector organizations is preferential credit financing under state-supported agricultural programs. Despite rising interest rates, project payback can be achieved through increased grain output, tax incentives, and reinvestment of cash flows from reduced fiscal burdens.

To cite: Lebedeva G.V., Rudskaya I.B. Comparative Analysis of Lending and Leasing as Instruments for Financing Technical Equipment of Grain Production Organizations. Research in Economic and Financial Problems. 2025;2:2. https://doi.org/10.31279/2782-6414-2025-2-2 EDN ISJUEY

Enhancing the Housing Construction Mechanism to Develop Human Capital in Rural Areas

2025-06-06T08:19:44+03:00

Introduction. The Russian economy faces significant challenges in the sphere of national security, particularly concerning its food supply base. The primary drivers of food security are rural territories and the agricultural enterprises located within them. However, one of the most pressing issues affecting economic actors in the agricultural sector is the weak local workforce potential, coupled with underdeveloped labor mobility between federal administrative-territorial units. Thus, one potential solution to this multifaceted problem lies in the development of "livability infrastructure," with housing construction being a key component.
Aim. To develop a programmatic solution for advancing the housing construction sector in rural areas to enhance labor force migration to rural municipalities.
Materials and methods. Using economic-statistical, abstract-logical and systems analysis methods, along with data from Federal State Statistics Service and North-Caucasus Statistics Service (2014–2023), this study examines housing construction trends in rural areas and proposes measures to stimulate the housing sector, with a focus on the Stavropol Krai.
Results. The study formulates solutions aimed at stimulating the growth of local construction industries despite resource constraints and challenging exogenous factors.
Conclusions. The proposed set of programmatic solutions will establish institutional prerequisites for the gradual development of rural territories by attracting labor resources through the expansion of local low-rise housing construction.

To cite: Sorokin P.N. Enhancing the Housing Construction Mechanism to Develop Human Capital in Rural Areas. Research in Economic and Financial Problems. 2025;2:3. https://doi.org/10.31279/2782-6414-2025-2-3

Export strategies in the Agricultural Sector: Features and their Classification

2025-04-16T09:57:06+03:00

Introduction. An essential condition for the successful implementation of an export-oriented policy within Russian agricultural sector is a strategic approach. The significance of such an approach for enhancing competitiveness and ensuring the sustainable development of agriculture is increasingly acknowledged in the context of contemporary geopolitical transformations.
Aim. To of this study is to identify the characteristics inherent in export strategies of agricultural products across various levels of management, as well as to examine the relationships among these features to improve the processes of developing and implementing agricultural export strategies.
Materials and methods. The research employed general scientific methods, including logical analysis, comparison, generalization and systematization. The information base involved regulatory legal acts and scientific literature by Russian and international scholars focused on the theory of strategic planning and its modern features, as well as on export strategies.
Results. The main findings of the study are: 1) clarification of the essence of export-oriented and export strategies; 2) identification of features that distinguish strategies for the export of agricultural products, raw materials and food; 3) systematization of these features in three aspects: general for agriculture, inherent in regional strategies and enterprise strategies; 4) classification and interrelation of features in the context of different levels of agricultural export management.
Conclusions. This study identified key features of export strategies at various management levels and elucidated the relationships among them. These insights facilitate the consideration of specific foreign trade conditions, improve the quality of strategy development and enhance the efficiency of agricultural exports.

To cite: Sklyar M.Y. Export strategies in the Agricultural Sector: Features and their Classification. Research in Economic and Financial Problems. 2025;2:4. https://doi.org/10.31279/2782-6414-2025-2-4

Financial Stability as Key Driver of Digital Transformation in Russian Agribusiness

2025-02-26T15:36:12+03:00

Introduction. Russian agribusiness enterprises are actively implementing digital technologies while facing the transformation of economic ties and the need to maintain competitiveness. Financial stability of companies presents a key factor for successful digital transformation, requiring special attention when assessing transformation risks.
Aim. To examine the relationship between financial stability and the effectiveness of digital transformation processes in agribusiness enterprises.
Materials and methods. The study utilized accounting data (forms 1, 2, 3) from 40 agribusiness enterprises in Stavropol Krai, selected through ranking and screening methods with normal distribution of key indicators. Correlation analysis was conducted using Spearman's rank correlation and Wilcoxon test in Statistica 10.0 to examine the relationship between financial stability and digital transformation.
Results. The study presents a theoretical analysis of financial stability and digital transformation phenomena in agribusiness. A direct correlation was identified: financially stable enterprises prefer combined approaches, while less stable ones chose gradual improvement, with business process reengineering being selectively applied due to high risks.
Conclusions. The research demonstrates that financial stability significantly influences the choice of digital transformation methods in agribusiness, determining risk levels and the potential for successful implementation of innovative changes.

To cite: Efendiev I.A. Financial Stability as Key Driver of Digital Transformation in Russian Agribusiness. Research in Economic and Financial Problems. 2025;2:5. https://doi.org/10.31279/2782-6414-2025-2-5

Effect of Land Grabbing, Forced Evictions and Inadequate Compensation on Economic Capital and Food Security of the Displaced Pre-Urban Farmers in Addis Ababa, Ethiopia

2025-03-18T15:39:06+03:00

This study investigates the effects of urbanization-induced displacement on economic capital and food security comparing the evicted and non-evicted peri-urban farming households in Addis Ababa, Ethiopia. A mixed-methods approach is employed. The mixed research method combined a quantitative household survey of 446 households (223 displaced and 223 non-displaced households) and a qualitative Focus Group Discussions with 12 groups involving 96 key informants from Lemmi Kura sub-city of Addis Ababa and Kura Jidda Woreda of Sheger city. The data were analyzed using logistic regression, indexes of economic capital security and household food security, and thematic content analysis of the qualitative information to determine the extent that forced eviction influenced the displaced pre-urban farmers. Mann-Whitney U-test was employed to compare the differences between the treatment and control groups in economic capital and household food security status. Key findings indicate that evicted households face significant challenges, with a 72.7% lower likelihood of achieving economic capital security and 93.4% reduced odds of maintaining food security compared to non-evicted households. The study also demonstrated that there are significant differences between evicted and non-evicted households regarding economic capital and household food security. These results underscore the urgent need for policies to curb forced eviction, protect their agricultural land, and provide sustainable support for displaced pre-urban farming communities.

To cite: Gnamura K., Antwi M., Abenet B. Effect of Land Grabbing, Forced Evictions and Inadequate Compensation on Economic Capital and Food Security of the Displaced Pre-Urban Farmers in Addis Ababa, Ethiopia. Research in Economic and Financial Problems. 2025;2:1. https://doi.org/10.31279/2782-6414-2025-2-1

This article has been previously published as a preprint https://doi.org/10.21203/rs.3.rs-5343393/v1

Factor-Based System for Internal Corporate Monitoring of Risks Associated with Unscheduled Field Tax Audits

2025-04-09T17:16:07+03:00

Introduction. Currently, the system of interaction between the Federal Tax Service of the Russian Federation (FTS) and business entities is undergoing active modernization, particularly through the implementation of tax monitoring regimes. However, not all organizations can participate in this new format of cooperation, despite all economic entities facing similar tax and associated reputational risks. This makes the development and implementation of a universal tool for operational monitoring of unscheduled field tax audit risks particularly relevant.
Aim. To develop and test a factor-based system for monitoring the risks of unscheduled field tax audits to reduce organizational reputation risks and prevent tax violations.
Materials and Methods. Classical tools of economic analysis and risk self-assessment criteria were used in the factor analysis. Elements of deterministic analysis, as well as statistical analysis of regulated financial reporting of the business entity, were employed. As an example, calculations were performed based on the organization LLC "DELTA TRADE," which manufactures electrical equipment in the Nizhny Novgorod region, using the general taxation system and classified by the FTS criteria as a medium-sized enterprise.
Results. Factor models have been developed to assess the impact of indicator changes based on the dynamics of their constituent elements. These elements are derived through matching line items in regulated accounting statements with determinant criteria from taxpayer risk self-assessment frameworks.
Conclusions. The selected set of monitoring elements – identified through analysis of existing empirical research and theoretical foundations – ensures the practicality and universal applicability of the proposed factor-based system for monitoring risks of unscheduled field tax audits.

To cite: Bardakov A.A., Igonina E.S., Shokh M.A., Klochukhina Y.A. Factor-Based System for Internal Corporate Monitoring of Risks Associated with Unscheduled Field Tax Audits. Research in Economic and Financial Problems. 2025;2:7. https://doi.org/10.31279/2782-6414-2025-2-7

Research in Economic and Financial Probl­ems