Stavropol State Agrarian University

The main physical and chemical characteristics of soils, including their particle-size and mineralogical compositions, were determined as a result of comprehensive radioecological studies on two test plots in the northeast of Stavropol krai within the Chograi-Caspian semi-desert landscape and the Chograi-Ragulinskii landscape of grass steppes. Background concentrations of natural radionuclides (NRs) 40K, Th, and U, of technogenic radionuclides 90Sr and 137Cs, and of their isotopic (Sr, Cs) and non-isotopic (Ca, K) carriers were estimated in the upper (0–20 cm) soil layer. Geo-accumulation indices (Igeo) calculated for heavy metals Cs, Sr, Th, and U, were <0 and indicated the absence of anthropogenic contamination of the soils with these elements, as well as the absence of geochemical anomalies. Based on the vertical distribution data for 90Sr and 137Cs in the 0–20-cm layer, the diffusion coefficients and convective transport rates were assessed, and the ecological half-life periods for 137Cs and 90Sr in the 0–10-cm layer were calculated (220 and 77 years, respectively). The activity concentrations of 40K, 90Sr, and 137Cs radionuclides and the mass fractions of their isotopic (Sr and Cs) and non-isotopic (Ca and K) carriers, as well as the mass fractions of HNRs Th and U were estimated in a number of plant species. We calculated the main parameter of the process of biogeochemical migration of the elements in the soil-plant system: the concentration ratio (FV) for the radionuclides and isotopic (Sr and Cs) and non-isotopic (Ca and K) carriers. The FV values depended on the plant species and ranged from 0.08 to 0.22 for 137Cs and from 0.54 to 1.27 for 90Sr. The mean TF values for Th, U, Cs, K, Sr, and Ca could be arranged in the following sequence (n × 10–2): U (0.005) < Th (0.007) < Cs (0.01) << K (57) < Ca (76) < Sr (81).

Subject. To justify the transformation of tax accounting in the agro-industrial complex in connection with VAT changes from 2026 and the updating of inventory conditions. In particular, the organizational, methodological and practical aspects of the formation and adaptation of the tax accounting system for agricultural producers are being transformed under the influence of the industry specifics of the agro-industrial complex, the specifics of accounting for biological assets, land resources, crop and livestock production in progress in relation to inventory procedures according to FSBI 28/2023.; the need to adapt VAT tax accounting for agricultural producers combining the general taxation regime, ESCN and USN; transformation of the accounting policy of agribusiness organizations in the context of simultaneous changes in VAT rates, exemption thresholds and inventory rules. Purpose: to justify the transformation of tax accounting in the agro-industrial complex in connection with VAT changes from 2026 and the updating of inventory conditions. Research design: the research is based on the application of the general scientific method of cognition — induction, namely, consideration of individual facts of economic life, their analytical assessment and determination of the degree of influence on the formation of the information base and management decision-making. Inductive reasoning in the context of this study to increase the degree of reasonableness of the statement about the transformation of tax accounting in the agro-industrial complex. The information base of the study was the theoretical and practical developments of the authors in terms of tax accounting, VAT changes and inventory. Results: the impact of the increase in the value-added tax rate and the transformation of certain parameters of special regimes on contractual terms, document flow and reflection of transitional operations in 2025-2026 is shown. The significance of FSB 28/2023 «Inventory» and the updating of electronic primary documents for the evidence of inventory results and their reflection in the accounting and tax contour in identifying discrepancies is separately analyzed. The practical part is supported by cases on real organizations of the agro-industrial complex and related service segment.

The hydrological system is one of the defining exogenous factors of sustainable development of rural areas. Many researchers note a tendency towards the complication of the hydrological situation around the world. In this regard, zoning of rural areas in the conditions of increasing frequency and catastrophic nature of adverse natural phenomena generated by the hydrological system is an urgent problem. An adequate assessment of the hydrological situation, in order to develop an optimal strategy for managing rural areas, minimizing damage from the consequences of negative manifestations of the hydrological system – one of the most important tasks in the context of sustainable development of rural areas. The paper presents an original methodology for zoning rural areas. The criteria for zoning and methods for assessing territories have been determined, followed by the grouping of rural areas into zones with identical characteristics. This is intended to facilitate the development of optimal standard solutions for rural areas.

In an increasingly competitive market, assessing competitiveness is a key factor in sustainable development and food security for enterprises in the agro-industrial complex (AIC). Successful operation in this increasingly competitive market requires an objective and formalized tool for analyzing the current state of organizations. This article focuses on a methodology for assessing the competitiveness of AIC enterprises based on an integrated indicator. This methodology enables a comparable analysis of companies of various sizes, tracking the dynamics of competitive positions, and identifying potential for efficiency improvement. A comprehensive analysis of a system of relative indicators, employing minimax standardization and an expert-weighted average calculation, forms the basis of the methodological approach – with due regard for industry specifics, particularly the critical role of inventory management. The toolkit is aimed at identifying priority areas for development, optimizing operational processes, and mitigating the risks of financial instability. The research results can be used for strategic planning and monitoring the competitive positions of AIC enterprises.

This article explores structural imbalances and substantiates strategic development reserves for the processing segment of the grain product subcomplex in Stavropol Krai, one of Russia’s largest agricultural regions. The study is relevant because, despite its robust raw material base (gross grain harvest of 8.3 million tonnes, ranking third in Russia), the region loses up to 40–50% of its potential added value due to low processing depth (a localization coefficient of only 15%) and the critical state of its processing facilities. The objective is to quantify key imbalances, determine capacity utilization reserves, and propose priority areas for transformation. The methodology utilizes statistical, economic, factor (chain substitution), and comparative analyses of data from Rosstat and the Ministry of Agriculture of Stavropol Krai for 2017–2024. The results revealed a dualistic structure: feed production is stable (92.2% capacity utilization, 8.9% profitability, 65.1% depreciation, 10.3% renewal), while flour milling is in a critical phase (28.9% capacity utilization, 3.2% profitability, 75.8% depreciation, 3.0% renewal). Factor analysis showed that the 1.66 percentage point decrease in flour milling profitability was due to the outpacing growth in production costs (a contribution of -5.78 percentage points). Reserves include increasing capacity utilization to 75–80% (additional added value of RUB 3.5–4.0 billion per year) and accelerated asset renewal to 12% per year. The scientific novelty lies in the quantitative substantiation of the target parameters for balanced development. Practical significance: the recommendations can be used to adjust regional agro-industrial complex development programs. Conclusions: The strategic areas are technological modernization, development of advanced processing, and the formation of an integrated cluster, which will increase added value per ton of grain by 3-5 times .