Authors:
B. A. VORONIN, doctor of juridical sciences, professor,
K. P. STOZHKO, doctor of historical sciences, candidate of economic sciences, professor,
Ural State Agrarian University (42 K. Liebknechta Str., 620075, Ekaterinburg)
D. K. STOZHKO, candidate of philosophy, associate professor,
Ural State Economic University (62/45 8 Marta/Narodnoy Voli Str., 620144, Ekaterinburg)
Abstract. The article analyzes the theory and practice of forming and realizing the budgets of peasant farms in Russian agrarian and economic science on the basis of an analysis of a wide range of scientific publications. The main stages and problematic aspects of the study of budgets of peasant farms in prerevolutionary and Soviet periods of Russian history are revealed. In particular, the peculiarities and theoretical and methodological approaches of Russian economists to studying budgets of peasant farms depending on their material condition (poor, medium and well-off economies) and organizational-economic nature (using wage labor or refusing to use it) are highlighted. The negative impact of the effects of the food spread on the state of peasant budgets in the 1920s is shown. The reasons for the reduction of budgetary studies in the 1930‒1950s are specified. and the actualization of this problem in the 1970‒1990s. Attention is drawn to the key provisions of Soviet economics, which had a deterrent effect on the development of budgetary problems (the accounting and distribution concept of commodity-money relations, the denial of surplus product under socialism, etc.). The experience of formation and calculation of budgetary indicators in the context of specific socio-economic conditions is generalized. The articles proposes directions for improving the budgetary regulation of peasant farms at the present stage. The idea of the necessity of the transition of modern peasant farms from the model of “lean production” to the model of “rapidly reacting production” is put forward.
Keywords: peasantry, peasant farming, peasant farm budget, commodity orientation, natural production, financial indicators, profitability.
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