Scientific Journal of KubSAU

The paper clarifies the conceptual apparatus of subjects of small farms in agriculture, sup-plemented theory of the balance development of the market products, systematized the in-struments of state control of the development process of SFB in AIC subject to the condi-tions of economic space WTO

The article systematizes the singularity de-velopment and management of small farms (SFB), analyzes their competitive position, the technique of definition of the capacity of their market segment, is a model of a con-sumer cooperative multi SFB

Theoretical, transformational and practical provisions for the development and regulation of small businesses and farms in the country's economy and agriculture are being cleared up. In the process of studying the problem we used logical reasoning, methods of comparing, and monographic, economic and statistical methods also. It is shown that small farming forms (SFF) in agriculture are essential for progressive development of agriculture, which is now recognized as a growth point of import substitution in all national economy. Given the author's interpretation of the category definition "small farming form" in agriculture differs from other definitions, in a more complete evaluation and statistics, provisions regarding private cottages and households as the SFF, their locality of functioning, independence in taking risks, increased adaptation, economic and legal binding, spectrum of production. The article shows the history of definitions of small business and small farming forms, stages of small business development, the scope of its practice abroad and in our country. It is said that a leading role in the formation of small farms belonged to households, which are still playing a leading role in production of agricultural products for their own consumption (without selling on the market). It is noted that at the present stage of industrial transformation of small businesses and small farms they often have a low mechanization level, high cost structure of manual labor. They have problems in adapting to the sector of services, in embedding into a complex system of relationships with medium and large business on the basis of technological specialization and also promoting innovation. It is emphasized that today the growing role of small businesses, small farms makes it more pragmatic to assess the prospects of development of this sector in our country

The meaning of the definition of "import substitution" is clarified, import and export item features of the national economy are discussed, special attention is paid to the possibilities of expanding domestic and international markets by enhancing the competitiveness of industrial economies, the development of production with a large number of processing and high added value, increasing the traditional segment of high-tech products. It is noted that modern export orientation expands not only the market share of domestic products on foreign markets, but also significantly improves the competitive position of producing organizations in the domestic market. Potential geographical areas and countries-consumers of products of domestic production enterprises are highlighted. The article emphasizes the advantages to be gained from a substitution in the short to medium term with moderate protectionism by the state. The problems and possibilities of import substitution in agriculture and also the impact of past crisis, devaluation of the ruble on the processes of import substitution and export orientation, the role of the implementation process of import substitution in the security of the country are discussed. We offer solutions which will contribute to more successful implementation of the strategy of import substitution in manufacturing industries of agriculture; we have also made prognoses about short, medium and long term positive and negative predictive effects of import substitution and export orientation using retrospective of development of these processes

The goals of import substitution, import data and export resource features of the agrarian economy, through which you can generate significant competitive advantage are discussed. It is noted that the flight of the capital abroad creates jobs not for our economy, but for our competitors, that low interest rates on loans create obvious unequal starting opportunities throughout the domestic business. As a result the cost of imported food in value-chain terms reached in our country an enormous rate of $45 billion and that government realized the need of strengthening of food security, transferring of production of traditional kinds of products which form the basis of consumption of the population in our country, to the domestic market. It is noted that we need temporary moderate state protectionism and protection of the domestic market with the aim of modernizing the economy, attracting investors in the important field of production with high risks. The main problems and solutions that will help to further successful implementation of this strategy in the sectors of our economy are highlighted. It is proposed to establish a network of specialized information centers to support import substitution with a database of technological profiles of organizations. The author block diagram of the information support and import substitution is given. The importance of federal and regional programs functioning in the import substitution is noted. The author's plan for their implementation is given . Predictive modeling of short-term, medium-term and long-term positive and negative consequences of import substitution and export orientation are implemented. The authors stress that the substitution should be seen as a transition to export orientation of the agricultural economy.

The economic position of the agricultural sector of the Krasnodar region and the place of small business in economy of the region is considered. It is noted that in structure of agricultural production of the country today the region produces 8%, in gross regional product – about 13% of the total material production. The main share of agricultural production is still produced by agricultural organizations, in 2013, they generated more than 61% of total production, farm population - 24%, domestic farms - 15%. Regional plant growing today produces more than 72% of all agricultural products. In the sphere of animal husbandry, the authors recommend stabilizing dairy herd, to restore the normal functioning of pig farms, build and reconstruct farms and complexes, to increase the supply of quality feeds, to restore the productivity of animals and poultry, the quality level of the staffing industry. It is noted that the production of milk has become a pretty beneficial business; its profitability has risen to 37%. But meat production remains unprofitable due to weak motivation of investing, and problems with lending. There are also serious problems in technical support, especially to the sector of small farm management. As a result, producers suffer from significant financial losses due to the great timing of major agricultural companies. Attention is drawn to the unused opportunities of leasing machinery and equipment, negative policy of low wages for rural workers, and high number of farms which are in bankruptcy proceedings. To increase the stability of development of the agrarian economy, the authors recommend taking into account the peculiarities of financial-economic activity of small rural businesses

The article deals with problems and possibilities in agriculture import substitution conditions and considers the significant role of small agrarian forms in this economy processes. The article notes that the main aim of import substitution is improving the competitiveness of domestic agricultural products through greater motivation of technological, modernization and innovation policy in production, through the development of new innovative, more competitive food products with higher consumer parameters. Practice shows that the most effective substitution is carried out in the agricultural sector and the food industry. The Krasnodar region has the most efficient developed agriculture production structure with the best natural and investment climate in the country, with enlarged of crop rotation fields, excessive and relatively low labor cost with the best experience in agricultural production. The author discusses about the detail problems of import substitution with participation of small businesses in the areas of grain production, sugar beet, about the difficulties in material and technical equipment, provision of seed and other problems. The problems of the financial component in large and small businesses specifically mentions, also in the field of cost management processing, pricing, formation of gross profit. The article emphasizes the importance of recovering the lost possibilities of breeding in animal husbandry, especially in pig and cattle. The most difficult situation is with lending, where the author recommends the reduction of rates for farmers in the short and medium term lending to the level of 3-5%. The author considers a changes in the mechanism of redistribution of public support in favor of livestock very important, where there are large risks, difficulties of long-term credits, problems of technological discipline observance and more

The features of the process of functioning, development and regulation of agricultural growth of small agrarian farming forms (SAFF) with the participation of the state are discussed. It is noted that systematization of features of small agricultural farms plays a big role in the increasing of economic efficiency and state regulation. It is said that in certain circumstances, the same features can have both positive and negative, problematic impact, so the authors conducted their separate classification. They consider a great influence of SAFF on local development, rural employment, tax and social preferences, opportunities of cooperation, low costs and risks to create new jobs, informal management, combining the functions of manager and owner in one person, a high sensitivity to government regulation, protection of the population from the local monopoly of employers, selfdevelopment, responsibility, self-defense from external factors, and others to be positive. But SAFF work in the environment of perfect competition in the absence of market power, low, often only declared security, an underdeveloped industrial infrastructure of small farms, a high probability of unauthorized interference from shadow entities, supervisory bodies, local bureaucracy, institutional limitations in the access to information, counseling material and financial resources, low mobility, small size of economy, high dependence on local conditions, capacity of local raw material and consumer market, limited distribution channels, permanent market volatility, distrust of the practice of production and consumer cooperatives, the scarcity of capital, problematic accessibility to financial instruments, the high cost of credit, low legitimacy, the credibility of the decisions of the local bureaucracy is considered to be negative

It is said, that small agrarian economy takes an important place in the market economy, creates new jobs, new sources of income in excessing labor resources of the rural sector .The transformational stages of small business development, motivation of starting up cooperation, conditions of formation of mixed economy is discussed. The development of diverse economic forms is considered here. The main ones are: small agricultural farms with low technical and energy equipment of labor, low level of mechanization and high level of manual labor. Small agricultural businesses were developed in the provision of production services in agriculture; the production of small agricultural forms of management that are embedded in a complex system of relations between technological specialization with medium and large businesses; small farms, which are independently or in cooperation aimed at commercial implementation, development and realization of innovations. It is shown that today's best practices in support of small business implement a number of avenues to reduce tax contributions to the pension funds of entities that use high technology; the use of tax holidays on property; the abolition of tax on profits of small industries, obtained through the sale of paper funds and other assets; the extension of preferential privatization rented small industries of real estate, with exemption from payment of tax on value added; the provision of annual financial aid packages to small businesses; the transfer to the budgets of the municipalities collected payment for the sale of patents from small entrepreneurial activity and other areas of support. The necessity of improving the economic instruments, replacement of the existing inefficient structure of domestic small entities, a greater motivation in creating new jobs, raising the living level of participants of subjects of small forms of managing

The article reviews financial and other criteria indicators, related to the production of small agricultural farms. Our law establishes that the annual turnover for micro-entity shall not exceed the amount of 60 million rubles, or USD 755.6 thousands at the current exchange rate (which at 20.01.2016 is 79.41 rubles/USD). For the category of small businesses, the ceiling of the cash proceeds must be in the range of 60 to 400 million rubles (in dollar terms from USD 0.756 to USD 5.037 million). Respectively for the medium enterprises criteria, revenue must be from 400 million to 1 billion rubles, or USD 5.037 and USD 12.259 million). The size of the business over 1 billion rubles should be classified as Large Businesses. According to the Federal law No. 209 financial data levels must be adjusted after five years of operations. All commercial organizations with less than 15 employees/ (inclusive) are classified as Micro Enterprises, and with 16 to 100 employees – to the category Small Enterprises. /Accordingly, medium-sized enterprises are organizations with 101 to 250 employees. Today, it is noted that in World’s practice, the criterion for the classification of enterprises to the relevant category is defined not by generated financial flows and assets of the enterprise, but by simple employ. In our practice, simultaneous consideration of the number of employees, annual receipts, number of livestock, and area of agricultural land make it possible to analyze dynamics of productivity using small agricultural farms, management decisions on investment expediency of innovations, improvement of production technologies, and infrastructure of product realization