DISTRICT AGROINDUSTRIAL ASSOCIATION (RAPO)- management body of the regional agro-industrial complex (APC). It is an integral part of a unified intersectoral management system of the country's agro-industrial complex, created in accordance with the resolution of the Central Committee of the CPSU and the Council of Ministers of the USSR “On further improvement of management of the agro-industrial complex” (1985).

RAPO includes all enterprises and organizations of the regional agro-industrial complex: collective farms, state farms, interfarm and other agricultural enterprises; service and processing enterprises (organizations).

The highest body of RAPO is the council, which manages RAPO. The council includes heads of enterprises and organizations of the district agro-industrial complex. When forming the council, priority representation of collective and state farms is ensured. The main task of RAPO is to ensure the coordinated and balanced development of all enterprises and organizations of the regional agro-industrial complex, to aim them at achieving a single end result for the successful implementation of the USSR Food Program.

At the center of RAPO's activities is the solution of intersectoral issues that have great importance for the effective functioning of the entire district agro-industrial complex. The district agro-industrial association is designed to regulate production and economic ties within the district agro-industrial complex in such a way as to ensure an increase in production and sales of products to the state, and a more complete use of resource potential. The district agro-industrial association establishes settlement prices for feed, livestock, materials supplied within the framework of inter-farm cooperation, approves prices (tariffs) for services and work of service enterprises (organizations), centralizes the performance of a number of functions that go beyond the boundaries of individual farms, creates centralized self-supporting funds.
The importance of RAPO in resolving these issues increases even more in connection with the transition to planning purchases and payments. to the budget according to stable standards depending on the available resource potential (land, availability of production assets and labor resources).

RAPO plays an important role in the implementation of other major measures provided for by the resolution of the Central Committee of the CPSU and the Council of Ministers of the USSR “On further improvement of the economic mechanism of management in the agro-industrial complex of the country” (1986), in particular to strengthen self-financing, expand the independence of enterprises and grassroots bodies in the implementation products, in the regulation of settlement and other prices.

An important place in the activities of RAPO is occupied by issues social development villages, which by their nature are intersectoral in nature.

Under the current management system, the State Agricultural Industry of the USSR and its bodies receive resources in a single line for all enterprises of the regional agro-industrial complex. Therefore, RAPOs have the opportunity to distribute resources between individual areas in such a way as to ensure high final results of the complex as a whole.

In developed agricultural countries, deep specialization, division of labor, cooperation and integration of production are carried out. Various associations are being created. Thus, in the USA, agro-industrial associations are organized on a cooperative, contract and industrial basis.
In cooperative agro-industrial associations, farms specialize in the production of certain types of agricultural products; other enterprises are engaged in material and technical supplies to farmers - they sell them high-quality seeds, breeding stock, feed, equipment, building materials, etc.; provide loans to farmers; process agricultural products; sell processed products. There are contractual relations between all enterprises, which are strictly fulfilled within the specified time frames.
Associations with a contract form of communication combine the own agricultural enterprises of industrial or trading companies with farms. Contracts are concluded between them. In them, as in cooperative associations, there is deep specialization in performing certain functions.
Combines in the United States, as a rule, are connected by a single ownership of industrial, trading and other corporations for their enterprises and production facilities. However, it may also include farms on a contractual basis. Inside the plant there are several enterprises in which the products of one enterprise serve as raw materials for another.
Based on the experience of other countries, in order to transfer to an intensive path of development of our agriculture based on the achievements scientific and technological progress There is an objective need to organize regional agro-industrial associations, factories, and agricultural firms. Let us dwell on the organization of some of these formations.
The agro-industrial association “Novomoskovskoye” of the Tula region includes nine collective farms, five state farms, a poultry farm, a dairy and meat plant, a confectionery factory, enterprises for technical, reclamation and agro-industrial services for farms, construction and other organizations, a total of 33 agro-industrial complex enterprises in the region. The specialization of farms, the combination of industries, and the size of production have been substantiated; it has been established how many and what products will be produced in each of them.
Cooperatives were organized within the association: crop-growing, livestock-raising, construction, production and technical cooperatives.
The plant growing cooperative combines the resources of the plant growing branches of agricultural enterprises, a reclamation and agrochemical station, and a plant. food products, trade and distribution enterprises with a fruit and vegetable base and ten specialized stores.
The meat and dairy (livestock) cooperative includes 13 livestock farms of agricultural enterprises, a poultry farm, dairy and meat plants, retail trade and catering establishments.
The construction cooperative unites: design and construction organizations, enterprises producing building materials (brick and tile factories, sawmills, woodworking workshops, etc.).
The production and technical cooperative organizes the work of RTPs, workshops of agricultural enterprises and other enterprises; substantiates in which enterprises it is more economically feasible to repair different brands of tractors, combines, and cars.
The management of the agro-industrial association and its cooperatives is built on a democratic basis. Labor collectives of farms elect representatives who elect the board, the chairman of the APO, the board and the chairman of each cooperative. The board of the APO includes heads of enterprises. The boards of cooperatives consist mainly of chief specialists. For example, a plant growing cooperative includes chief agronomists of farms, a production and technical cooperative includes chief engineers, etc.
The boards of APOs and cooperatives hire a small staff (5-7 people) for a three-year period on a competitive basis, depending on the volume of work.
The main task of the board of APOs, cooperatives and farms is to introduce the achievements of scientific and technological progress into production and, on this basis, transfer farms to an intensive path of development.
Agricultural enterprises, cooperatives and associations operate on an economic basis, but carry out their economic activities in an organic relationship. On the basis of contracts, each farm develops annual and long-term plans, which serve as the basis for drawing up consolidated plans for the development of cooperatives and the association as a whole. In the plans Special attention The focus is on increasing land fertility, improving breeding work with animals, improving personnel skills, building housing, social and cultural buildings, roads, etc.
The plans justify the procedure for selling products - in unprocessed and processed form to supply the population of the APO, region, and cities. Based on the volume of raw materials, the capacity of the APO processing industry is established. Milk, livestock, poultry, grain and other products on the farms of the Novomoskovsk APO are procured according to agreed schedules, which indicate the volume, quality and timing of sales. For example, according to an agreement between the participants of the cooperative, it is established that at least 80% of livestock must be sold for meat of the highest fatness (the live weight of each head is not less than 420 kg) and at least 95% of first-grade milk.
If the indicators are below the specified level, then farms are charged a fine in the amount of the difference between the cost of standard and non-standard products at established purchase prices. This will make it possible to provide the processing industry with high-quality raw materials and improve the economy of farms.
In case of violation of the acceptance schedule or damage to the products for reasons beyond the control of the farms, the cooperative reimburses all expenses in full, including transport costs.
The cooperative distributes the profit received from the processing and sale of products as follows: 20% - to restore the wear and tear of premises, machinery, equipment, 5% - APO, depending on the value of fixed assets transferred to it for use. The rest of the profit remains with the cooperative. It goes to pay taxes, bank loans, etc., to form a fund for economic and social development, and is distributed among agricultural enterprises in accordance with the agreement, the decision of the board and the contribution of each of them to its creation.
In organizing the processes of intensive expanded reproduction of agriculture, an important role belongs to combines, which can be created in individual farms or in associations of several farms in order to better organize the processes of production, distribution, circulation and reproduction of labor.
An example is the Michurinets agricultural enterprise in the Altai region, where the garden area was more than 600 hectares. During the period of mass harvesting of fruits and especially berries, the farm could not sell them fresh. Product spoilage reached one third of the harvest or more. This necessitated the construction of a plant for processing fruits and berries, as well as storage facilities for fruits, berries and processed products. The plant produced jams, jams, juices, wines and other products, which were sold in the region and other regions. The warehouses ensured the sale of apples in winter and spring at higher prices than in summer and autumn. In general, farms made a profit from the sale of fresh and processed products, and gardening turned from an unprofitable industry into a highly profitable one.

Agro-industrial associations

Agro-industrial associations- represent a single production and economic complex of agricultural and industrial enterprises, the activities of which are carried out on the basis of specialization, concentration and integration of production, processing, storage, and in some cases, sales of manufactured products.

Agro-industrial associations are a form of organization of combined production and, unlike agro-industrial enterprises, unite a number of agricultural and industrial enterprises that are legally independent. They achieve close coordination in their work through technological, territorial and organizational integration, the creation of common management bodies, and production and technical plans. One of the most important requirements when creating agro-industrial associations is the integrity of the territory. In practice, this means that the processing enterprises included in the association must be located in a compact raw material zone.

An important feature of agro-industrial associations is the centralization of a number of economic and production functions, as well as financial resources. These may be functions of providing resources, centralized delivery of products for processing and storage, marketing activities and sales of finished products. In this case, there is no need to have similar services in each farm. Such associations have large financial, material, technical and labor resources, which allows them to quickly introduce industrial technology, deepen the division of labor, and make fuller use of raw material processing capacities. Centralization of management makes it possible to subordinate the activities of each farm to the interests of the association as a whole, to develop a unified strategy for the development of integrated production, and to concentrate resources on its most important areas. Concentrating in pooling part of the financial resources, creating reserve and insurance funds, makes it possible to increase their financial stability and achieve a certain stability in their work.

The highest governing body in the association is the Council, consisting of representatives of member farms of the association and coordinating their activities. The Chairman of the Board and General Director of the association is usually the head of the processing enterprise.

Topic 4. Integration and cooperation in agriculture.

4.1 Horizontal and vertical integration, forms

4.1.1 The concept of integration.

Integration is usually called the combination of certain parts into a single whole. The term is used in a wide variety of activities: from exact sciences to socio-political areas. In public life, the process of integration can cover any sphere: social, spiritual, economic, political. Integration can occur not only at the global or pan-European level, but also at the regional or state level. Speaking about economic integration, they mean the country’s entry into the world economy with the goal of creating a single economic space, a customs union, a common market, etc.

4.1.2 Agro-industrial integration and its economic significance.

Agro-industrial integration is a socio-economic process that arises at a certain stage of development of productive forces, when the organizational and economic forms of inter-sectoral interaction established on the basis of the division of labor are not effective enough and do not provide further increases in production efficiency.

The advantages of agro-industrial formations make it possible to substantiate a system of indicators (main and additional) of their economic efficiency.

Main indicators of economic efficiency. The main indicators of the effectiveness of industrial agro-industrial associations are: increasing the volume of production of core products, increasing profits, improving product quality, reducing its cost, increasing labor productivity, improving the use of labor resources (increasing the number of days of work of one permanent worker throughout the year), improving the use of production assets (increase in capital productivity) and. capital investments.

4.1.3 Horizontal and vertical integration. Forms of integration: agro-industrial enterprises, agro-industrial combines, agro-industrial associations; agricultural firms scientific and production not associations...

Vertical integration represents inter-industry cooperation and combination of enterprises and productions, allowing the accelerated promotion of goods in a single technological process from one phase of production to another, ensuring cost reduction, increasing production efficiency and product quality. It includes a set of agricultural enterprises, industries for processing agricultural raw materials, storing and marketing products, as well as procurement and transport organizations.

Horizontal integration -intra-industry cooperation of enterprises and production of one or more sub-sectors, ensuring deepening the specialization of individual parts of a single technological process, reducing production costs, increasing its efficiency and improving product quality.

AGROINDUSTRIAL ENTERPRISE, a production and economic unit (state farm, poultry farm, collective farm, interfarm agricultural enterprise, etc.) that produces agricultural products. products and their processing, and in some cases, sales

AGRICULTURAL INDUSTRIAL PLANT is a single production and household plant. complex providing production, procurement, processing, storage and sale of agricultural products. products, raw materials and food. goods; form agro-industrial integration .

AN AGROINDUSTRIAL ASSOCIATION is being created in the city. district and district for agricultural industry management. complex

4.1.4 Social and economic advantages of agro-industrial enterprises and associations.

The subordination of several enterprises to one management body, close directly to production, ensures active, flexible, quickly restructuring management of subordinate formations. The existence of a unified management apparatus of the association frees specialists from individual enterprises from a number of administrative responsibilities and helps them concentrate their efforts on performing production tasks. This is reflected in the increase in the economic efficiency of the association’s activities, causes a reduction in the costs of maintaining the administrative and managerial apparatus of the association as a whole, and leads to a reduction in production costs.

One of the social indicators of the effectiveness of agricultural production associations can be the increase in contributions to economic incentive funds per employee in the accounting year compared to the base year. Additional to this indicator are the growth rates of the average annual wages one worker.

4.2 Concepts and principles of cooperation.

4.2.1 Concepts of cooperation and its connection with the division of labor

In economic science, the term “cooperation” is used both in a narrow sense, by which cooperation is understood as exclusively entrepreneurial activity, and in its broad sense, including various areas of activity of organizations: scientific research, logistics, production process, sales of products, management enterprise. The economic essence of cooperation was, in his opinion, the concentration of capital and labor in large-scale production in order to increase the efficiency of their use. Cooperation combines economic activity and social movement. The activities of cooperation are based on the cooperative principles adopted by the International Cooperative Alliance.

Work- this is the purposeful activity of a person, the implementation of his physical and mental abilities to obtain certain material or spiritual benefits. Labor can be individual (in one’s own garden plot or as a single artisan, etc.) and in social labor cooperation (in production). Norms labor law regulate labor only in social labor cooperation and do not regulate individual labor.

4.2.2 Principles of cooperation.

Cooperative principles serve as the basis for mutual understanding in the cooperative movement, determining the unity of its goals and methods for achieving them.

Cooperative principles in their content reflect the achieved level of cooperation and outline ways for its further development, taking into account the experience of successful leading cooperatives and unions. They are aimed at increasing the efficiency of the cooperative movement as a whole by gradually consolidating the achievements of individual cooperatives or their unions among the bulk of participants in the cooperative movement.

4.2.3 Trends in the development of cooperation. Her specific gravity in the total gross volume of gross output.

By the middle of the 19th century. In Europe, the formation of consumer, production and credit cooperatives has become widespread. By this time, the social basis of the cooperative movement had developed, the right to create associations appeared, obtaining a loan became easier, and the first cooperative legislative acts were adopted. Difficult living and working conditions forced workers to form cooperatives. Initially, cooperatives were created at the expense of shareholders. As a direct reaction of workers to worsening living conditions, fighting for their independence, cooperatives stood up to protect organized consumers from all kinds of buyers and resellers. The ideological factor also played an important role in the process of the emergence and development of cooperatives. Cooperative ideologists created the organizational and legal foundations of the cooperative movement and defended the interests of cooperatives at all levels of government.

The level of cooperation is the share of products received from outside in the total volume of products. To assess the influence of this factor, determine the level labor productivity excluding products received from third parties.

Scheme analysis as follows. 1. The production index 1B is calculated: 1B = B:B0 = (VP/Q): (BPo/Qo). In this case, output is determined in the usual way: B = VP.-Q, where VP is the total cost of gross output, including that part of it that is produced by cooperative enterprises, rubles; Q - number of employees, people. The cooperation index 1KOOP is calculated: IKOOP = (1 - dk):(1 - d0k), where dk is the share of products received from outside in the total volume (cooperation coefficient): dk SCoop. ¦ VP, where Scoop. - cost of cooperative supplies in the cost of gross output, rub.

In developed agricultural countries, deep specialization, division of labor, cooperation and integration of production are carried out. Various associations are being created. Thus, in the USA, agro-industrial associations are organized on a cooperative, contract and industrial basis.
In cooperative agro-industrial associations, farms specialize in the production of certain types of agricultural products; other enterprises are engaged in material and technical supplies to farmers - they sell them high-quality seeds, breeding stock, feed, equipment, building materials, etc.; provide loans to farmers; process agricultural products; sell processed products. There are contractual relations between all enterprises, which are strictly fulfilled within the specified time frames.
Associations with a contract form of communication combine the own agricultural enterprises of industrial or trading companies with farms. Contracts are concluded between them. In them, as in cooperative associations, there is deep specialization in performing certain functions.
Combines in the United States, as a rule, are connected by a single ownership of industrial, trading and other corporations for their enterprises and production facilities. However, it may also include farms on a contractual basis. Inside the plant there are several enterprises in which the products of one enterprise serve as raw materials for another.
Based on the experience of other countries, in order to transfer our agriculture to an intensive path of development based on the achievements of scientific and technological progress, an objective need arises to organize regional agro-industrial associations, combines, and agricultural firms. Let us dwell on the organization of some of these formations.
The agro-industrial association “Novomoskovskoye” of the Tula region includes nine collective farms, five state farms, a poultry farm, a dairy and meat plant, a confectionery factory, enterprises for technical, reclamation and agro-industrial services for farms, construction and other organizations, a total of 33 agro-industrial complex enterprises in the region. The specialization of farms, the combination of industries, and the size of production have been substantiated; it has been established how many and what products will be produced in each of them.
Cooperatives were organized within the association: crop-growing, livestock-raising, construction, production and technical cooperatives.
The crop-growing cooperative combines the resources of the crop-growing branches of agricultural enterprises, a land reclamation and agrochemical station, a food factory, trade and marketing enterprises with a fruit and vegetable base and ten specialized stores.
The meat and dairy (livestock) cooperative includes 13 livestock farms of agricultural enterprises, a poultry farm, dairy and meat plants, retail trade and catering establishments.
The construction cooperative unites: design and construction organizations, enterprises producing building materials (brick and tile factories, sawmills, woodworking workshops, etc.).
The production and technical cooperative organizes the work of RTPs, workshops of agricultural enterprises and other enterprises; substantiates in which enterprises it is more economically feasible to repair different brands of tractors, combines, and cars.
The management of the agro-industrial association and its cooperatives is built on a democratic basis. Labor collectives of farms elect representatives who elect the board, the chairman of the APO, the board and the chairman of each cooperative. The board of the APO includes heads of enterprises. The boards of cooperatives consist mainly of chief specialists. For example, a plant growing cooperative includes chief agronomists of farms, a production and technical cooperative includes chief engineers, etc.
The boards of APOs and cooperatives hire a small staff (5-7 people) for a three-year period on a competitive basis, depending on the volume of work.
The main task of the board of APOs, cooperatives and farms is to introduce the achievements of scientific and technological progress into production and, on this basis, transfer farms to an intensive path of development.
Agricultural enterprises, cooperatives and associations operate on an economic basis, but carry out their economic activities in an organic relationship. On the basis of contracts, each farm develops annual and long-term plans, which serve as the basis for drawing up consolidated plans for the development of cooperatives and the association as a whole. The plans pay special attention to increasing land fertility, improving breeding work with animals, improving personnel skills, building housing, social and cultural buildings, roads, etc.
The plans justify the procedure for selling products - in unprocessed and processed form to supply the population of the APO, region, and cities. Based on the volume of raw materials, the capacity of the APO processing industry is established. Milk, livestock, poultry, grain and other products on the farms of the Novomoskovsk APO are procured according to agreed schedules, which indicate the volume, quality and timing of sales. For example, according to an agreement between the participants of the cooperative, it is established that at least 80% of livestock must be sold for meat of the highest fatness (the live weight of each head is not less than 420 kg) and at least 95% of first-grade milk.
If the indicators are below the specified level, then farms are charged a fine in the amount of the difference between the cost of standard and non-standard products at established purchase prices. This will make it possible to provide the processing industry with high-quality raw materials and improve the economy of farms.
In case of violation of the acceptance schedule or damage to the products for reasons beyond the control of the farms, the cooperative reimburses all expenses in full, including transport costs.
The cooperative distributes the profit received from the processing and sale of products as follows: 20% - to restore the wear and tear of premises, machinery, equipment, 5% - APO, depending on the value of fixed assets transferred to it for use. The rest of the profit remains with the cooperative. It goes to pay taxes, bank loans, etc., to form a fund for economic and social development, and is distributed among agricultural enterprises in accordance with the agreement, the decision of the board and the contribution of each of them to its creation.
In organizing the processes of intensive expanded reproduction of agriculture, an important role belongs to combines, which can be created in individual farms or in associations of several farms in order to better organize the processes of production, distribution, circulation and reproduction of labor.
An example is the Michurinets agricultural enterprise in the Altai region, where the garden area was more than 600 hectares. During the period of mass harvesting of fruits and especially berries, the farm could not sell them fresh. Product spoilage reached one third of the harvest or more. This necessitated the construction of a plant for processing fruits and berries, as well as storage facilities for fruits, berries and processed products. The plant produced jams, jams, juices, wines and other products, which were sold in the region and other regions. The warehouses ensured the sale of apples in winter and spring at higher prices than in summer and autumn. In general, farms made a profit from the sale of fresh and processed products, and gardening turned from an unprofitable industry into a highly profitable one.

Enterprises have the right to voluntarily combine their production, scientific, commercial and other types of activities, if this does not contradict the antimonopoly legislation of Ukraine. Enterprises can unite into contractual associations (associations, corporations) and statutory associations (consortia, concerns, etc.). Associations operate on the basis of agreements or charters, which are approved by their founders or owners.

Association is a contractual association created for the purpose of constant coordination of economic activities. The association is a voluntary association of enterprises based on the parent enterprise (usually a processing enterprise). This is a regional organizational form of agro-industrial integration. The parent enterprise retains economic independence and rights legal entity. The Association has no right to interfere in production and commercial activities any of its participants.

The purpose of creating the association is to unite the interests of agricultural and processing enterprises and, on this basis, achieve increased production and greater profits.

Associations are legal entities whose main functions are coordinating the activities of participants in the production, processing and sale of final products, organizing company stores, creating economic conditions for the mutually beneficial combination of efforts in the production, processing and storage and sale of finished products in the domestic and foreign markets, cooperation financial and production resources to meet the needs of participating farms.

The highest governing body of the association is the general meeting of authorized representatives-participants. During the period between meetings, authorized functions are assigned to the council, which meets at least once a quarter. The executive body of the association is the directorate, which is formed by the council. The Directorate is headed by a director appointed by the Association Council. By joining an association, participants transfer a contribution to its account to the statutory and other funds; their amounts are determined by the necessary expenses for the activities of the association in the interests of its participants.

It is necessary for members of the agro-industrial association to combine their material interests, distribute part of the profit of the processing enterprise, received above the level of profitability agreed upon by the council, among agricultural producers.

The efficiency of the created associations is low due to the imperfect functioning of this organizational structure. The mechanism for agreeing on the level of profitability creates conditions where, in practice, it is problematic to make a profit above the established level, since under these conditions it is profitable for the processing enterprise to overestimate the standard-plan level of profitability in order to keep all the profit at its disposal.

The effectiveness of the activities of associations is higher where, in the process of privatization of processing enterprises, farms supplying raw materials received, if not a controlling stake, then a significant part of them and have a real right to control economic activity. financial activities processing plant.

Agricultural companies. The term "agricultural firm" is not a legal concept. This term is not used in Ukrainian regulations.

The term “agricultural firm” came into practical use in Ukraine in the 90s as a general name for a number of collective farms, which, in addition to producing agricultural products, are also engaged in their processing, food production and even have a network of shops, cafes, and restaurants where they sell their products. Some peasant (farm) enterprises also use the term “agricultural firm” in their names.

Holding company. A holding is a form of joint stock ownership of capital in which the parent (main) company, having a controlling stake in subsidiaries united into a single structure, provides itself with management and control over all enterprises that are part of it.

In the context of the formation of the agricultural market, the relevance of holding companies is especially great. An important component of the state’s agro-industrial complex can be the unification of agricultural enterprises around one or a group of processing enterprises created on the principles of a holding company.

The main tasks of holding companies include the integration into a single process of all the main stages of production - from scientific research, design, start of production to sales of products. This is achieved by uniting under the auspices of the parent company (by acquiring controlling stakes) the capitals of banks, scientific organizations, manufacturing enterprises, trade organizations.

Centralization and concentration in the parent company of capital and, accordingly, the main sources of profit of subsidiaries makes all subsidiaries dependent on the parent. On the other hand, carrying out a joint issue of securities, concluding credit agreements guaranteed by the entire holding, conducting a unified investment process, as well as consolidating financial statements in order to reduce taxation in the current economic crisis makes participation in the holding especially relevant for agricultural producers who do not have current assets. funds and means for expanded reproduction.

Equally important is the ability of holding companies to ensure an increase and expansion of intellectual potential for the development of new areas of activity, including agricultural production.

The next advantage of a holding company is the ability to maintain a single comprehensive marketing strategy. Integration into one system will allow firms, united by common goals and under one leadership, to build on a fundamentally new basis schemes for controlling the supply of material resources, monitoring their storage, transportation and use, as well as rationalizing the process of selling products, including optimizing the distribution system of the holding company.

In a holding company it is possible to optimize the management, control, accounting and reporting systems. The tools for implementing this policy are the following methods: participation of the heads of the parent company in the supervisory boards of their subsidiaries, the creation of analytical (think tanks) centers, consolidation of accounting and reporting, internal audit, etc.

Centralization and consolidation of capital contribute to the formation and implementation of national and international investment projects. Holding companies contribute to the accelerated development of the regions where they are located. Holdings soften and modify competition between their subsidiaries and create conditions for the exchange of technologies, scientific and technical experience in production, management and especially in the most important component of the functioning of the agricultural market - marketing. Organizations included in the holding have the opportunity to reduce production costs by purchasing raw materials in large volumes and managing inventories.

Holding companies, unlike small enterprises, can train qualified management and technical personnel at a high level.

And finally, holdings can finance subsidiaries that are unprofitable at the initial stage, providing them with new technologies not only for production, but also for efficient supply of necessary materials and sales of finished products.

Consortium - these are temporary statutory associations, a form of management based on the cooperation of agricultural and industrial enterprises, as well as banks with possible participation in joint activities of enterprises and organizations of other industries - construction, trade, scientific, etc. Consortia are created on a voluntary basis by combining free material resources on a cooperative basis and financial resources of the founders in order to obtain additional profit on their invested capital. All consortium participants are equal partners. They are equally interested in the effective functioning of the joint venture, since the more profit is received, the more it will be divided into the capital invested by each participant. When a consortium is created, its authorized capital is formed from the share contributions of the founders, and they can be represented by both monetary and material resources. Consortia can be created as independent enterprises with or without the right of legal personality. In the first case, they are on an independent balance sheet, operating on the basis of self-sufficiency and self-financing, and are not responsible for the obligations of the founders. It is advisable to create these formations as independent divisions if they have a large authorized capital and conduct production on a large scale with a sufficiently high level of efficiency.

An important advantage of consortia is the democratic nature of their management. The highest governing body of the consortium is the board of founders, which is formed from the heads of participating enterprises, as well as leading experts in the field of agro-industrial production. The council elects a chairman, who can simultaneously serve as director of the agricultural consortium.

Concern- statutory association of enterprises, scientific organizations, banks, etc. based on complete financial dependence on one or a group of enterprises. Concerns, like holdings, often combine enterprises various industries industry, agriculture, banks, trade institutions, transport, etc. All enterprises included in the concern usually retain formal independence, but are interconnected by relations of financial dependence, a system of participation and management.

Unlike a holding company, which, as a rule, only carries out management and control actions over its subsidiaries, concerns have their own production facilities, the work of subsidiaries is aimed at optimizing the work of which.

The creation of concerns in Ukraine has certain prerequisites. In recent years, the population of Ukraine has developed a steady demand for new groups of food products: yoghurts, light butter (without cholesterol), various semi-finished products in convenient packaging for quick preparation, etc. This brings the manufacturer back to the consumer and stimulates him to increase the range of goods, form complete production cycles, improving the quality of raw materials and their processing, convenience of packaging and other methods of attracting consumers.

The entry of a Ukrainian manufacturer into this market is associated with high costs for new equipment, provision of a high-quality raw material base, and setting up a product sales system. Most of these problems can be solved by creating agro-industrial concerns.

A concern in Ukraine, unlike holding companies operating in a wide range of markets, often focuses on the production and sale of one group of products (for example, products from the oil and fat, meat, dairy, hop and other industries).

Such an agro-industrial concern controls the full life cycle of its products - from scientific development, production of agricultural raw materials, purchase of materials to sale of final products. That is, an integral part of the concern is invariably a network of trading and purchasing enterprises that ensure the minimization of losses when purchasing raw materials for all enterprises of the concern and the effective sale of the concern's products. The concern has the opportunity to develop its own trademarks, under which the products of the enterprises included in the concern are sold, and cannot independently have its own trademark.

State enterprise based on state, national or communal property. An enterprise is created by decision of the owner of the property or his authorized body.

The means of production and the products they produce are state property and belong to the enterprise by right operational management. By exercising the right of operational management of property, the enterprise owns and uses the said property. Features of property disposal specified in its charter.

The management of the enterprise is carried out in accordance with the charter on the basis of a combination of the rights of the owner and the workforce. The governing bodies are the ministry and other executive authorities.

A state enterprise is liable for its obligations with funds and other property (except for fixed assets).

State-owned enterprises have the right to join associations, consortia, concerns and other associations in agreement with the Cabinet of Ministers.

Joint venture is an enterprise that is based on joint ownership of a Ukrainian and foreign participant with the aim of making a profit. Entrepreneurial activity with the participation of foreign partners is aimed at attracting foreign capital to the country's economy, obtaining advanced technologies, new equipment, and advanced forms of production organization; use of managerial experience in the development of entrepreneurship as a way of managing; accelerating the process of entering agricultural products and their processed products into the foreign market. Joint ventures ensure high efficiency of business activities and contribute to improving the culture of agro-industrial production.

The creation of joint ventures occurs according to the following principles: strict compliance of their production functioning with current legislation; voluntary association of capital and other aspects of entrepreneurial activity, freedom of choice of entrepreneurship (except for certain types of activities for which a license is required), competition and other features of the market environment; taking into account the socio-psychological factor - the interests of the enterprise's employees, switching to partnership production relations with foreigners; high environmental safety of the joint ventures being created; an objective assessment of the contributions to the joint venture of the contracting parties and the conviction of the unconditional benefit of communicating with foreign investors.

The production, economic and marketing motivation of foreign partners is aimed at reducing capital costs and reducing risk when creating new capacities, acquiring sources of raw materials, expanding existing production facilities, using cheap labor, creating new channels for selling products, etc.

The founders and participants of a joint venture can be citizens and legal entities of Ukraine, other states, stateless persons, as well as international organizations.

The joint venture is created and operates on the basis of the laws of Ukraine, the constituent agreement and charter approved by its participants. It independently determines the management structure and sets the staff. The highest governing body of the joint venture is the council of participants, consisting of participants or representatives appointed by them. Participants have a number of votes proportional to the size of their shares in the authorized capital of the enterprise.

The executive body of a joint venture can be collegial (directorate headed by the General Director) or individual (director). Participants of the joint venture may also be members of the executive body. An audit commission is also being created.

For the successful development of international joint ventures in Ukraine, sufficient the legislative framework, primarily on taxation and provision of benefits to joint ventures, especially at the beginning of their creation and operation. The object of taxation is foreign exchange profits. The joint venture is exempt from paying tax on profits received from the production of agricultural products (except for greenhouse complexes, animal and fish farms, farms for growing flower and ornamental plants), as well as in the first year of production of new products. In the second year, profits from new products are taxed at 50 percent of the established tax rate, and they are provided with tax benefits based on other criteria; on the customs tariff on property imported into Ukraine by foreign participants of the joint venture.

1. Agro-industrial enterprises

2. Agro-industrial associations

3. Agro-industrial plants

4. Economic group

5. Agrarian financial and industrial group

6. Holding

7. Concern

8. Association (union)

9. Unitary enterprise

1. Agro-industrial enterprises

Agro-industrial enterprises – These are production and economic units that, with the help of their collective, carry out the production of agricultural products, their processing, and in some cases, sales. As part of an agro-industrial enterprise, both agricultural and industrial production lose their legal independence and become a new production division of a new combined enterprise, have a common authorized capital, a single production and financial plan, a balance sheet, a bank account, and a single management body. This is, in essence, new type an intersectoral enterprise, the economic basis of which is industry specialization and concentration of the raw material base, close territorial and technological connections.

Agro-industrial enterprises can be created either by merging independent processing enterprises with agricultural ones, or by constructing processing enterprises directly on the farms themselves. One of the organizational features of an agro-industrial enterprise is its territorial integrity. This means that the processing enterprise must be located on the territory of the farm with which it is connected.

The criterion for inclusion in this group of enterprises is the presence of permanent staff in a non-agricultural division, as well as a high volume (at least 25%) of processing of products in which the enterprise specializes. The group of agro-industrial enterprises does not include farms in which industrial units are auxiliary and perform functions not related to agricultural production (production of consumer goods, production of furniture, building materials, etc.).

Agro-industrial enterprises may include farms that have fairly large capacities for processing both their own raw materials and those supplied by nearby farms or the population. Here, industrial production is leading, inextricably linked with agricultural production, does not complement it, but continues in one combined enterprise. With the development of the raw material base, there is a need to expand storage and processing capacities, which can be created on an inter-farm basis, i.e. with the participation of other farms. Previously, in practice, such large agro-industrial enterprises were called collective farm factories or state farm factories.

A number of agricultural enterprises are developing multi-industry combined production, processing several types of products, have their own retail space, and carry out foreign trade activities thus turning into a kind of factories.

The management of both industrial and agricultural production at such enterprises is carried out by the director of the agricultural enterprise. The relationship between industrial and agricultural divisions is based on the principles of intra-farm accounting. Raw materials are transferred for processing at purchase prices, taking into account their quality, production waste - at prices prevailing at similar agro-industrial enterprises or the market.

The total profit is formed regardless of which division it was received in, and is used in accordance with the development plan for all industries.

The most common agro-industrial enterprises in the republic are the production and processing of fruits and vegetables and meat products. The largest agro-industrial enterprises in the republic include the state farm “Brilevo” in the Gomel region and the state farm “Lyuban” in the Vileika region. Currently, the agricultural enterprises of the republic are undergoing a broad process of building capacities for processing not only crop products, but also livestock products. In some cases, such enterprises are created on an inter-farm basis. This indicates that agro-industrial integration has become an objective reality and is increasingly making its way, not only in the form of agro-industrial enterprises but also in the form of more complex organizational forms— agro-industrial associations.

2. Agro-industrial associations

Enterprises and organizations included in agro-industrial associations are interconnected technologically, territorially and organizationally and thereby form a compact and stable raw material zone of the processing enterprise. Depending on the number of types of products or semi-finished products produced, agro-industrial associations can be specialized and complex. Agro-industrial associations created on the basis of sugar factories, flax mills, etc. can be specialized in nature. The complex nature is more inherent in regional agro-industrial associations, in which legally independent agricultural and processing enterprises are connected mainly territorially and organizationally.

The high efficiency of integration is more fully manifested in agro-industrial associations, which include all links of the technological chain “production-storage-processing-sales”, working for a common result. Relations between them are based on economic interests and equal opportunities for reproduction and stimulation of labor. The development of functions of branded trade in final products leads to the transformation of agro-industrial associations into agro-industrial trade associations.

Such associations in the agro-industrial complex of the republic are not yet functioning, but from a socio-economic point of view, they represent one of the optimal forms of organizing production based on intersectoral cooperation and integration of agriculture, industry and the sale of goods, which may be the most promising in the conditions of development market relations and development of new forms of management.

3. Agro-industrial plants

Agro-industrial plant (agricultural plant, state farm plant)- This is a fundamentally new integrated formation in the country’s agro-industrial complex system. It is an industrial and economic complex, the main task of which is the production, procurement and sale of products and high-quality goods based on modern technology, intensive technology and on the basis of a high level of profitability.

Previously, the well-known enterprise of the agricultural production complex “Progress-Vertilishki” in the Grodno region was called the Agro-production collective farm “Progress” since 1987.

The agricultural complex is created by decision of the government of the republic. It includes agricultural enterprises, processing enterprises, service enterprises, rural construction, transport, specialized trade enterprises, scientific institutions (research institutes, design bureaus, technical schools, etc.). The agricultural complex may include enterprises and organizations of other departments.

All enterprises that are part of the agricultural complex retain their economic and legal independence.

The functions of the agricultural complex include:

1 improving the supply of food and other consumer goods to the population;

2 increasing the efficiency of production, processing, storage and sale of products, ensuring their complete, waste-free use and balanced development of all industries and productions;

3 improvement of the economic mechanism of management.

It carries out its activities in accordance with the economic and social development plan, has an independent balance sheet and is a legal entity. The relationship between the plant and enterprises is determined by agreement.

A characteristic feature of the plant is that it acts not only as a new form of organization of agro-industrial production, but also as a kind of management body for the organizations included in it.

The highest management body of the plant is the Council. It provides planning, financing, logistics for all enterprises as a single production organism. To quickly resolve issues related to the plant’s activities, a council presidium is created between meetings. To manage the daily activities of the agricultural complex, a separate management apparatus is created, which is headed by the general director of the plant.

The activities of the agricultural complex are planned and financed as a single whole. The five-year and annual plans for economic and social development of the plant establish state orders for the supply of products, payments to the budget and allocations from the budget, the volume of material and technical resources allocated to the plant, and the general fund (standard) of wages. All other plan indicators are reviewed and approved by the plant’s council.

The agricultural complex, in turn, communicates, according to established indicators, the tasks of five-year and annual plans to the enterprises, organizations and farms that are part of it, and the standards of payments to the budget. Performing the functions of a procurement organization, the plant enters into contracting agreements with the agricultural enterprises that are part of it, contracts for the purchase from the population of surplus agricultural products and products produced by tenants, peasant farms, family farms, based on the state order communicated to it for the supply of products to the all-Union and republican funds. The plant can assign these functions to individual enterprises and organizations (meat processing plant, dairy plant, sugar plant, flax plant, grain receiving enterprises, etc.).

The sale of produced agricultural and industrial products to the republican fund in accordance with planned targets is carried out at approved state prices and at cooperative trade prices. Fruits and vegetables and potatoes are sold, as a rule, at negotiated prices.

Sales of products through its own distribution network are carried out at prices set by the plant's council, taking into account the quality of products and consumer demand, and sales on the market and to other consumers are carried out at prices according to the agreement.

The plants make settlements with the budget for all types of payments centrally. The plant can cooperate and develop direct connections with enterprises in foreign countries, create joint ventures, and develop trade.

The most famous in the republic are the “Snov” agro-industrial complex in Nesvizh district, the Zhdanovichi agro-industrial complex in Minsk region and some others.

4. Economic group

Integration of production on the basis of economic groups was initiated in accordance with Decree of the President of the Republic of Belarus No. 482 of November 1995 “On the creation and activities of economic groups in the republic” and the adoption of the Resolution of the Cabinet of Ministers of the Republic of Belarus “On state registration of industrial and other economic groups No. 40-19 June 1996 In May 1999, it was adopted by the House of Representatives and approved by the Council of the Republic, and in June the Law “On Financial and Industrial Groups” No. 265-3 was signed by the President.

Economic group represents a set of legal entities that coordinately carry out entrepreneurial activities in accordance with an agreement concluded between them on the creation of an economic group. It is created in order to increase production efficiency, establish rational economic and technological connections, and attract additional investments.

Relationships between participants are built in one of the following ways:

1. One member of the group (parent organization) owns a share in the property of each of the other members of the group or other rights permitted by law in such a way that this share or these rights provide the parent organization with the opportunity to make or reject decisions in the supreme body of each other member of the economic group.

2. One group member (trustee) carries out trust management of the property of other group members (trustors) on the basis of an agreement trust management property.

3. Each of the participants is a member of the highest management body of other group members, but cannot single-handedly ensure the adoption or rejection of decisions of this body.

4. Group members jointly make decisions to coordinate their business activities

An economic group is not a legal entity.

The formation of economic groups is caused by the need for a rational unification of rural commodity producers, workers of processing enterprises at all technological stages: production - processing - sales.

5. Agricultural financial and industrial groups

One of the progressive forms of agro-industrial integration is agricultural financial and industrial groups (AFIG) or agro-industrial financial groups (APFG), which united the spheres of production, processing and financial structures in order to implement investment and other projects (programs).

Agro-industrial financial group is an association of agricultural, processing, industrial enterprises, financial, banking and scientific institutions, formed to coordinate the activities of these structures, increase the efficiency and competitiveness of science and production, decision social problems and ensuring food security of the state.

AFPG is created for the purpose of economic integration of its participants for the implementation of investment projects and programs aimed at increasing the competitiveness of products (works, services) and expanding the market for their sales, increasing production efficiency, and creating new jobs. Participation of an enterprise in more than one AFPG is not allowed. AFPG is not a legal entity. The highest governing body of the AFPG is the governing council, which includes representatives of all its participants. The scope of powers of this body of the AFPG is established by the agreement on its creation.

AFIG participants are legal entities of any organizational and legal forms and forms of ownership - residents and non-residents of the Republic of Belarus, who have signed an agreement on the creation of a financial and industrial group, and the Central Company established by them, which all FIG participants create in the form of a joint-stock company to coordinate their economic activities and conducting business of financial industrial groups.

The highest governing body of the group is the Board of Governors. Current activities are carried out by CEO, and control over the economic activities of the group is the audit commission.

The peculiarity of the functioning of AFPG is that all its member enterprises have complete economic independence. A prerequisite is equity participation in the production, processing and sale of products.

The experience of creating financial and industrial groups in the Russian Federation shows that in conditions of disintegration of economic relations and instability of the economy, such formations can become a specific form of survival in a crisis and help stabilize the supply and demand situation. One of them is the financial and agro-industrial group (FAPG) “Golden Grain of Altai”. FAPG includes 69 agricultural enterprises from 35 districts of the Altai Territory, 10 seed farms, 8 specialized state farms for growing and fattening young animals, 4 state breeding plants, 11 poultry farms, 23 processing enterprises (mills, bakeries, pasta factories), and the commercial bank "Zernobank".

A certain system has developed in the functioning of financial industrial groups. Agricultural enterprises produce crop products (mainly wheat grain) and, through OJSC Golden Grain of Altai and CJSC Zernotsentr, transfer them to mill plants. Flour and other products of the latter go to bakeries and pasta factories, the other part of the flour is sold on the local and foreign markets; a certain part of the flour is returned when paying for the supplied grain to agricultural producers for their own needs. As a result of operation, a grain bank is created, which represents the volume of grain stored by producers. They are the owners of it during the entire storage period. Bringing commercial grain to basic conditions and storing it is carried out by elevators and mills free of charge.

Over the past four years, FAPG member enterprises have seen sustainable development production, increased solvency and stability of the financial system. From commercial companies, agricultural producers receive preferential commodity loans at 20-30% per annum, and to clear up non-payments, a bill of exchange system of mutual settlements is used using Zernobank bills at 8-10% per annum.

The central company carries out mutual settlements by barter for spare parts, equipment, fuel and lubricants, seeds, electricity; FAPG operates a leasing lending system for CB Zernobank; a scheme for managing financial flows and organizing consolidated accounting has been developed.

Economic groups can be formed without including financial institutions in its composition and consist of pooling funds of only enterprises and organizations. The bank is preferable for only one reason - the availability of reserve financial resources. Therefore, the inclusion of financial structures in the group expands the possibilities of using liquid assets.

Attracting banking capital in the republic into the circulation of an economic group is possible only in conditions of a stable economic situation, conditions of an unstable financial and credit system of the function, coordination of financial activities, consolidation of free financial resources of group members, in accordance with Article 121, paragraph 1 of the Civil Code and the Law “On Financial economic groups" it is advisable to assign to the integrator enterprise (parent enterprise) or the created Central Company of the group in the form of an economic company, association, union.

As studies conducted at the Belarusian Research Institute of Agrarian Economics have shown, such a system makes it possible to organize effective mutual settlements and manage financial flows. When using bank loans, the procedure for payments and taxes becomes significantly more complicated. To produce finished final products (for example, sausages), livestock feeding enterprises use a loan for the purchase of compound feed, also produced with borrowed funds from the bank. To purchase meat, the plant turns to the bank and, finally, trading structures, attracting credit resources, purchase the final product from the meat processing plant for stores. In each individual case, interest on bank loans that each business entity must pay is included in the cost, which accordingly leads to an increase in the price of the final product for the consumer.

Within the integrated structure, the loan is provided only at one stage and directly to the integrator parent company. In this case, the parent company receives a loan and sends it to the feed mill. The plant supplies feed to the livestock complex, which supplies its product to the meat processing plant. It turns out to be a kind of closed cycle when the meat processing plant, having given money to one, receives raw materials from another. The price of the product is significantly reduced. In the Mogilev Association of Bakery Products, this procedure for mutual settlements makes it possible to improve the pricing system and reduce the cost of final products by 20%. In this system, each enterprise is interested in the rhythmic work of its partner, in the effective use of allocated financial resources, mutual assistance between enterprises, and product quality control in order to increase the profitability of production.

Based on this, the task is to find new market strategies that allow balancing the self-supporting interests of agricultural producers, processors and trade, and orienting them towards the final result. In the current economic conditions, the most acceptable and effective form integration is the organization of joint activities on the basis of an agreement. The economic basis that unites joint activities is the enterprise’s transition to payments for final products through the objective distribution of proceeds from the sale of final products between the parties to the contract, which allows:

— to orient all integration partners to achieve maximum final (and not intermediate) results of joint activities;

— create equal beneficial economic conditions for all parties to the agreement (without affecting intra-business relations) on the basis of consolidated income (sales revenue);

— concentrate the processing of agricultural products on large, technically equipped and highly profitable enterprises until production capacity is fully utilized;

— to increase the marketability of agricultural products in agricultural enterprises, to ensure flexible maneuverability of raw materials in order to improve the structure and depth of processing, and better provide the population with food;

- determine the real volume of production by administrative region, since the proceeds from the sale of final products will be distributed at the location of suppliers of raw materials and enterprises serving agriculture (and not at the place of processing of raw materials, as now):

— streamline the taxation system by deducting taxes and other obligatory payments at the location of suppliers of raw materials, using

inclusion of double taxation by eliminating intermediate settlements associated with the transshipment of raw materials and semi-finished products;

— speed up the turnover of working capital and eliminate the problem of mutual non-payments by eliminating intermediate payments for raw materials;

Concentrate funds on the synchronous development of efficient and promising industries.

Along with general patterns and dependencies can also take into account other features of relationships, but they should be considered in each case separately in relation to a specific type of cooperative-integration formations.

Today, the only Zhlobin AFPG operates in the republic.

The scheme of its functioning is presented below:

6. HOLDING

A holding is understood as a legal entity of any organizational and legal form, the property of which includes and (or) under the management of which are shares (shares) in the property of other legal entities, providing it with the right to make or reject decisions made by their highest management bodies. The purpose of creating the holding is to consolidate a controlling stake, strengthen production ties and ensure the structural integrity of the industry, and introduce market methods for managing privatized enterprises.

It is advisable to create holdings in industries that have a high proportion of corporatized enterprises. At the first stage - through transfer or sale, and subsequently - only through the sale of part of the shares of enterprises.

An executive apparatus (directorate) is formed within the holding.

In terms of organizational characteristics, a holding is an association of business entities uniting to achieve common goals, and in terms of its form of ownership it is predominantly joint stock. The specificity of the holding lies in the fact that it is a form of centralized distribution of capital and profit, most often for the purpose of development of the members of the association while simultaneously providing them with organizational independence, which are enterprises with the status of joint stock companies.

Holding company:

- allows you to maintain the integrity of the production complex, achieve significant centralization of capital compared to the totality of individual enterprises and thus create high potential opportunities to vary financial resources in order to implement a joint effective investment policy within the company;

— has the ability to create closed technological chains up to the release of finished products and bringing them to the consumer;

— saves on marketing, sales and other services (for example, through the possibility of receiving discounts through bulk purchases);

— takes advantage of production diversification in order to reduce risk and mitigate crisis consequences. For example, initially a financial group of joint-stock companies of a holding company may directly or indirectly subsidize a separate company entering a new business for this financial group market;

- having a unified tax and financial-credit policy, it exercises effective financial control over production, despite the fact that the holding employs capital much greater than the equity capital of the parent company;

— by consolidating financial statements throughout the company, it has the opportunity to develop a strategy for the lowest taxes through the redistribution of profits between participating business entities so that the greatest income is received by those who enjoy tax benefits;

- can increase profits by using the difference in the stock price at which the shares of the parent and subsidiary companies are controlled, as well as the possibility of direct financial speculation (the parent company, having inflated (lowered) the stock price of a subsidiary, can sell (purchase) a certain amount of its shares).

In our country, it is advisable to create holdings in the form of open joint-stock companies, the activities of which are regulated by laws and regulations adopted in relation to joint-stock companies.

For Belarus, as for most countries, a promising option is possible, in which the role of the parent company is taken on by banks and other financial institutions, uniting under their leadership agricultural, industrial, trading, financial, investment, insurance companies and carrying out control and management functions with using financial and credit levers. However, current legislation does not provide for banks to carry out such activities.

The prospects for holding companies in Belarus must certainly be associated with the gradual development of both public and private organizational forms formed as the number of joint-stock enterprises grows, the processes of their association, merger, and formation of market infrastructure intensify.

Classification of holdings.

By type of ownership Among the holdings we can highlight:

1. A holding of joint-stock ownership, created on the basis of joint-stock companies and operating according to market rules with indirect regulation of economic relations by the state.

2. Holding of joint-stock and private forms of ownership, operating on the terms of the first type of holding.

3. Holding of state, joint-stock and private forms of ownership, ensuring the implementation of various tasks that are set by the state for business entities included in the holding system, in accordance with national interests.

By function, nature of activity holding companies are divided into three groups:

1. Pure holding is a holding company that owns controlling stakes and has no other type of core activity other than financial control and management of subsidiaries, usually joint-stock companies. This type of holding carries out exclusively investment activities by transferring property (own and borrowed funds, securities, equipment, technologies) to the authorized capital of business entities. In accordance with the law, he is prohibited from marketing the products of controlled business entities, as well as regulating prices for these products.

2. Mixed holding - a holding company that, in addition to the functions of financial control, investment activities and management, is engaged in entrepreneurial activities - agro-industrial, industrial, trade, transport, credit and financial, etc. A mixed holding is one of the forms of organizing financial capital, uniting under its control commercial banks, agri-food industrial and trading enterprises, investment, insurance and other companies.

3. Intermediate holding (subholding) - a separate company that is the holder of a controlling stake in a separate group of enterprises of a pure or mixed holding, carries out general financial management and performs specific tasks, for example, investment, innovation, consulting activities. Trusts and concerns developed countries, especially widely diversified international corporations, often use intermediate holdings for the purpose of control and management of groups of contractual companies, distinguished on any basis (geographical, industrial, functional, etc.).

According to the forms of financial ties, existing between firms, three types of holding companies can be distinguished:

- financial ties between “parent” and “subsidiary” companies are one-sided in nature - either “from above” or “from below”, but there are no financial ties between “subsidiaries”;

- financial ties between “parent” and “subsidiary” companies are of the same one-sided nature, but at the same time there are financial ties between “subsidiary” companies;

— between “parent” and “subsidiary” companies, as well as between “subsidiaries” there are multilateral connections.

By territorial basis holdings are divided into regional, which are formed within a certain region, and international, which are created in the form of transnational (interstate) companies.

International holdings (such as joint ventures and mixed enterprises) are characterized by the fact that not only domestic, but also foreign capital takes part in their authorized capital. As international experience shows, transnational holding companies are currently developing so actively that we can talk about the formation of a system of transnational holdings and associations that are increasingly controlling world trade.

Holding company structure includes:

— the parent (parent) company, which forms the development goals of the holding, develops a strategy, coordinates and ensures communication links between the entities of the holding system, conducts innovative activities, unified financial management for the purpose of optimal distribution and use of resources, as well as attracting capital;

— subsidiaries, as a rule, joint-stock companies engaged directly in production and household activities;

— infrastructure of the holding company: banks, venture capital, financial, investment, insurance, consulting, expert and audit companies, economic research centers, training centers, etc.

In Belarus, holdings began to operate on April 1, 2010, when Decree No. 660 of December 28, 2009 “On some issues of the creation and activities of holdings in the Republic of Belarus” came into force. Previously, on the territory of the country, associations of legal entities engaged in entrepreneurial activities could be created in the form of financial-industrial and other economic groups and state associations.

Among the first in 2010, a holding was created on the basis of OJSC Horizon. According to the Ministry of Industry, the holding company included 11 subsidiaries. The creation of the holding allowed Horizon to separate production, sales and service of products.

Today, holdings have become an objective economic reality in Belarus. A holding is recognized only as an association that is registered as such with the Ministry of Economy in accordance with the established procedure.

The main idea of forming holdings is to create a system of economic relations and financial control through a system of participation in the property of subsidiaries, that is, ownership of their shares (stakes) in the authorized capital.

In accordance with the decree, two types of holdings are distinguished. The first type of holding is an association of commercial organizations, in which one of them is the holding’s management company due to the ability to influence decisions made by the holding’s subsidiaries. This opportunity arises for the management company on the basis of ownership of 25% or more shares or shares in the authorized capital of the holding's subsidiaries - business entities or having the status of founder in relation to the holding's subsidiaries - unitary enterprises.

The second type of holding is an association of commercial organizations in which the management of subsidiaries or participation in the management of subsidiaries is carried out directly by the owner of 25% or more shares or shares in the authorized funds of these companies without the formation of a holding management company.

The holding is not a legal entity. Its participants can only be business companies and (or) unitary enterprises and cannot be legal entities registered in states with which the Republic of Belarus does not have an agreement providing for the exchange of information on tax issues.

A holding is created based on a decision of the holding’s management company or owner. At the same time, the decree does not provide for the need to obtain the consent of subsidiaries to join the holding. The holding's management company carries out management decisions: carries out the agreed financial, investment and production policies of the holding, develops plans for long-term development. She has the authority to act on behalf of the holding's participants in relations related to the creation and its activities, to maintain consolidated accounting and reporting on the financial and economic activities of the holding.

Subsidiary companies are required to submit financial statements to the management company at least once a year. And the responsibility of the management company is to ensure the confidentiality of information received from the holding’s subsidiaries, which must be recorded in its charter.

When creating holdings, it is important to take into account the possibility of maintaining technological and cooperative unity, pursuing a centralized investment policy in relation to the merged enterprises, attracting new funds for technical improvement and development of production, its restructuring, and increasing competitiveness in the domestic and foreign markets, the Ministry of Economy emphasized.

7. CONCERN

The concern is an association of commercial organizations, which includes enterprises of republican ownership - agricultural, processing, industrial, financial and trading enterprises and organizations, research institutions, training centers that support the activities of a diversified complex. The concern is created with the aim of pursuing a unified economic and business policy that ensures increased efficiency of the business entities that are part of it.

The concern is usually headed by a general director, under whom a council is formed from representatives of participating enterprises.

The council consists of the general director of the concern, his deputies, and authorized representatives of the enterprises participating in the concern. This body may also include heads of departments of the concern’s management apparatus and representatives of the Ministry of Agriculture and Food.

In Belarus, an example of such a formation is Belgospischeprom.

The main tasks of the concern:

1. creating conditions for increasing food resources and agricultural raw materials, improving the supply of food to the country’s population;

2. implementation of a unified economic, technical and technological policy in organizations Food Industry of the Republic of Belarus, regardless of the form of ownership;

3. ensuring food industry organizations increase production to meet the needs of the domestic market and increase export supplies;

4. participation, together with local executive and administrative bodies, in the formation of raw material zones for the production of agricultural products necessary to provide the food industry with raw materials.

The concern includes 50 organizations. Including 18 republican unitary enterprises of direct subordination. The concern manages them in terms of approving charters, appointing and dismissing the heads of these organizations, monitoring effective use and the safety of state property. The concern includes 31 joint-stock companies. The Educational Institution “Minsk State Agricultural and Commercial College” is also subordinate to him.

To put it very briefly, the Belgospischeprom concern performs the functions of a body government controlled in the following sectors of the food industry of the Republic of Belarus: Distillery, Confectionery, Winemaking, Sugar, Oil and fat, Canning and vegetable drying, Beer and non-alcoholic, Alcohol, Tobacco, Food concentrate

The largest enterprises of the concern: Republican Unitary Enterprise "Grodno Tobacco Factory "Neman", SJSC "GrodnoBioproduct", Volkovysk OJSC "Bellakt", CJSC "Minsk Soft Drinks Plant", OJSC "Gorodeya Sugar Refinery", OJSC "Zhabinkovsky Sugar Plant", OJSC "Krinitsa" , JV OJSC "Spartak", OJSC "Skidel Sugar Refinery", OJSC "Lidapishchekontsentraty".

8. Association (union).

The creation and operation of an association (union) is carried out in accordance with Art. 121 of the Civil Code of the Republic of Belarus, clause 2.6 of Decree of the President of the Republic of Belarus No. 22 of November 16, 2000.

An association (union) is a legal entity. Members of an association (union) retain their independence and the rights of a legal entity that is not liable for the obligations of its members. At the same time, members of the association (union) bear subsidiary (that is, additional) liability for its obligations in the amount and manner provided for by the constituent documents. The minimum amount of this responsibility is not defined by law, so it can be purely symbolic.

An association (union) is created for the purpose of coordinating business activities, as well as representing and protecting common property interests on the basis of an agreement between participants and is a non-profit organization. If, by decision of the participants, the association (union) is entrusted with conducting business activities, then it will be transformed into a business company or partnership in the manner prescribed by law. To carry out entrepreneurial activities, associations (unions) can create business companies or participate in them, however, the income received from such activities cannot be distributed among the participants of the association (union), but must go to the needs of the association as a whole. Transformation of entrepreneurial activity into the main goal of an association (union) is not permitted.

Members of the association (union) have the right to use its services free of charge. In addition, they may at their discretion withdraw from the association (union) at the end of the financial year. In this case, they bear subsidiary liability for the obligations of the association (union) in proportion to their contribution for two years from the date of withdrawal, if these obligations arose during their membership in the association (union).

A member of an association (union) may be excluded from it by decision of the participants in the cases and in the manner established by the constituent documents. The rules regarding withdrawal from the association (union) apply to the property and liability of an expelled member of an association (union). With the consent of the members of the association (union), a new participant may join it. The entry into an association (union) of a new participant may be conditioned by its subsidiary liability for the obligations of the association (union) that arose before its entry.

Registration of associations of legal entities is carried out by regional executive committees at the location of the association's governing body. Before submitting documents for state registration required by law, the name must be agreed upon with the registration authority.

The name of the association (union) must contain an indication of the main subject of its activities and the activities of its members, including the term “association” or “union”.

The constituent documents of an association (union) are the constituent agreement signed by its members and the charter approved by them. Documents must contain: name; information about the location; goals of activity; management procedure; subject of activity; conditions on the composition and competence of management bodies and the procedure for their decision-making, including on issues on which decisions are made unanimously or by a qualified majority of votes, as well as on the procedure for the distribution of property remaining after its liquidation.

For state registration of an association (union), its founders submit to the registration authority:

— an application drawn up in the prescribed manner;

— a copy of the decision on the creation of an association (union), approved in the prescribed manner, or the minutes of the meeting of founders (participants) with such a decision;

— constituent documents (two copies of the charter and the constituent agreement);

— notarized copies of constituent documents and certificates of state registration confirming state registration a legal entity acting as a founder of an association (union) (participant);

— a letter of guarantee or other document confirming the right to locate a commercial (non-profit) organization at its location;

— a payment document confirming payment of the registration fee.
Registration of an association (union) may be denied if:

it is located in a residential area;

in relation to at least one of its founders there is an unexecuted court decision to foreclose on the property;

at least one of its founders has arrears of wages, payments to the budget and (or) state extra-budgetary funds, or is the owner of the property (founder, participant) of a legal entity that has such arrears, and is also the owner of the property (founder, participant) a legal entity in respect of which a decision on liquidation has been made, but the liquidation process has not been completed.

The advantage of creating an association in the form of an association (union) of legal entities is the possibility of collecting membership fees from legal entities. Disadvantages include the cumbersome registration procedure (for example, you need to indicate all members in the charter and agreement, as well as provide copies of the constituent documents of each of them) and the need to amend the constituent documents when the composition of participants changes.

In addition, if an association (union) has arrears in wages, payments to the budget or extra-budgetary funds, and also if a decision is made to liquidate, members of this association (union) will be deprived of the opportunity to be among the founders (participants) of other legal entities or create subsidiaries.

Members of the association (union), as legal entities, retain full independence, themselves determine the types of activities of the association and manage it. The same legal entity can simultaneously be a member of several associations (unions).

Associations (unions) operate on the basis of two constituent documents - an agreement and a charter. In the constituent agreement, the participants undertake to create an association, determine the conditions for participation in it, as well as the goals of its activities. The charter defines the status of the association (union), including the procedure for formation and the competence of governing bodies, the conditions and procedure for reorganization, as well as liquidation of the association and other issues.

The association (union) is the owner of the property transferred to it by the founders. Its ownership may include buildings, structures, equipment, inventory, housing stock, funds and other property, including land plots (owned or in perpetuity).

The sources of formation of the property of the association (union) are as follows:

regular and one-time receipts from the founders (participants, members);

voluntary property contributions and donations;

dividends (income, interest) received on shares, bonds, other securities and deposits;

income received from property;

other sources not prohibited by law.

The property of the union association) can only be used to achieve the statutory objectives. The remainder of this property formed during its liquidation, after satisfying the creditors' claims, is not subject to distribution among the founders, but is transferred for the purposes provided for by the constituent documents of the association.

The highest governing body of an association (union) is the general meeting of participants; its main function is to ensure control over the implementation of the tasks for which the association was created.

The executive body of an association (union) can be collegial or individual. Its competence includes resolving all issues that do not constitute the exclusive competence of the general meeting. The association (union) maintains accounting records and statistical reporting, provides information about its activities to state statistics bodies, tax services, founders and other persons in accordance with the legislation and constituent documents.

Members of the association (union) retain their independence and rights as a legal entity. They have the right to use its services free of charge.

9. Unitary enterprises.

Agro-industrial associations can act in the form of unitary enterprises (GU, KUP, RUP, etc.), the creation and operation of which is carried out in accordance with Civil Code The Republic of Belarus.

A unitary enterprise is a commercial organization that is not endowed with the right of ownership to the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise. In the form of unitary enterprises, state (republican or communal) unitary enterprises or private unitary enterprises can be created.

An integrated formation may be a republican unitary enterprise - a commercial organization whose property is assigned to it under the right of economic management, which has the opportunity, with the consent of the owner, to create subsidiary unitary enterprises by transferring to them in the prescribed manner part of its property for economic management.

It is advisable to form Republican unitary enterprises as integrated structures taking into account the following criteria:

The members of the association are enterprises that are not subject to privatization;

— business entities included in the association provide scientific and production services to all agricultural enterprises and have a high degree of knowledge intensity, which requires significant capital investment from the state.

In addition to agro-industrial associations such as APO Novomoskovskoe, agro-industrial complexes such as APC Kuban and agricultural firms such as Adazhi, created on the basis of or with the participation of several enterprises, incl. at the level of administrative districts, and received in the second half of the 1980s. widespread, at the district level, agroconsortia such as AK Shchapovo, territorial intersectoral associations and district cooperative agro-industrial unions were also actively organized and successfully functioned. This article is devoted to the study of the prerequisites for their emergence, features of construction, specifics of functioning, as well as the experience of the latter. It logically completes a series of articles, consisting of three articles and devoted to the creation and functioning of economic management bodies at the regional level of the agro-industrial complex during the second half of the 1980s - early 1990s.

Agro-industrial consortia (agroconsortia)
In the literature, there are several interpretations of the term “agroconsortium”, which reveal its essence with varying degrees of completeness.
For example, an agricultural consortium is understood as a temporary voluntary association various enterprises(agricultural, processing, trading, banking, research) agro-industrial complex to solve specific problems - the implementation of large target programs, including construction, scientific and technical, environmental protection. However, since agricultural consortia can unite enterprises from any sector of the national economy, and not just the agro-industrial complex, to the extent this definition does not cover the entire variety of possible enterprises participating in this formation. They propose to consider that “an agricultural consortium... can be defined as the cooperation of several enterprises from various sectors of the country’s national economy, organizations and banks that fully retain their independence for the joint implementation of a capital-intensive target program or project for the production, processing, storage and sale of agricultural products.” More generally: “an agricultural consortium is ... a form of economic and financial cooperation of enterprises and organizations of various sectors of the national economy, aimed at the development of the agricultural sector.”
In organizational and economic terms, this is one of the forms of vertical agro-industrial cooperation, which made it possible, on a self-supporting basis, to redistribute capital investments and material resources in the agro-industrial complex from other spheres of the national economy to accelerate and improve the food supply of the population and, first of all, the labor collectives of the founding enterprises. Any organization with available funds could participate in their formation. At the same time, there was an actual merging of the banking sector with agro-industrial production.
The experience of operating agricultural consortia has made it possible to identify the following principles on which the organization and effective activities of these formations are based:
self-sufficiency and self-financing of joint production and sale of finished products;
profitability and efficiency of partnerships built on a self-supporting market mechanism;
voluntary entry of enterprises on the basis of common social and economic interests;
independence in economic and financial activities and equality of participants in a joint venture;
a democratic system of self-government in the implementation of the strategy and tactics of the entire formation, the use of funds only with collective approval;
a contractual system for regulating relationships between partners, distribution of products in proportion to shared participation in joint production.
In the conditions of an agricultural consortium, enterprises on a mutually beneficial basis acted as interested economic partners in the absence of any administrative subordination, which created real prerequisites for economic methods of management and unlocking the potential of managerial democracy.
The enterprises included in the agricultural consortium acted on the basis of complete economic independence, cooperated on the best use of available free resources (not previously used) for the development of agriculture, paying the state with the help of a tax (according to the standard) on profits, ensuring a combination of regional and sectoral interests on an economic basis .
The agricultural consortium performed all work and provided services on a contractual basis. Sales of products and services were carried out at prices and tariffs established by agreement of the parties or by the board of founders. The agricultural consortium was a legal entity, had an independent balance sheet, seal and bank account. He, using the property assigned to his operational management or use, carried out production and economic activities in accordance with the plan, fulfilled the duties assigned to him and enjoyed the rights associated with these activities. The activities of the agricultural consortium were based on respect for the interests of the national economy, the agricultural consortium and its member enterprises and organizations. The agricultural consortium was given the right to independently create intersectoral production, agricultural, procurement, trading, design, repair, construction, transport and other enterprises, organizations, scientific units necessary for its normal functioning, as well as to reorganize and liquidate them. In addition, the right to use, on an equal basis with enterprises and organizations of the public sector (on a contractual basis), the results of the work of academic, industry and other research institutes and centers was provided.
The supreme governing body of the agricultural consortium was the Founders' Council, which included the heads of all participating enterprises and organizations. It was advisable to elect highly qualified specialists and prominent scientists to the Council in order to use intellectual potential to solve urgent problems of effective development of agro-industrial production. The Council of Founders was entrusted with approving contracts and introducing amendments to them; election of the chairman; formation of working bodies (board, audit commission, etc.); resolving issues regarding admission to the agricultural consortium and exclusion of participants from it; consideration and approval of cost estimates for remuneration of management bodies and other types of costs; development, review and approval of plans, programs and activity reports; distribution of income between participants (founding enterprises); determination of standards for contributions to the funds of the agricultural consortium; resolving issues of covering losses incurred and terminating the activities of the agricultural consortium. As practice has shown, the head of the leading enterprise participating in the agricultural consortium was elected chairman of the Council. The Chairman of the Council was entrusted with coordinating and directing the activities of the working apparatus of the agricultural consortium, making decisions on issues not within the exclusive competence of the Council, representing the agricultural consortium in relations with government bodies, enterprises, organizations and institutions
Current operational activities within the management bodies of the agricultural consortium were carried out by a separate apparatus, the number and structure of which was approved by the Council.
The agricultural consortium was entrusted with bearing full responsibility for its obligations with all its property, including fixed assets. The state and the founding enterprises were not responsible for the obligations of the agricultural consortium, and the agricultural consortium was not responsible for the obligations of the founding enterprises.
The formation of fixed and working capital (authorized capital) of the agricultural consortium was carried out by direct investment of funds or gratuitous transfer of materials, equipment, raw materials, provision of services (for example, for the construction of jointly constructed facilities) with subsequent offset of their value in a share contribution for the creation of a joint venture. The property of the agricultural consortium was formed from the products it produced, income received from its sale, the issue of shares and other activities, and bank loans. When financing specific projects, personal savings could also be used with subsequent payment of interest.
The income of the agricultural consortium was generated from proceeds from the sale of products (works, services). From the proceeds received, material costs were reimbursed, taxes were paid, and settlements were made with the bank; the remaining gross income was distributed by the Founders' Council. At the same time, a certain share of the income received, after settlements with the budget and the bank, could be used to form indivisible funds of the consortium (wages and bonuses; social development; development of production, science and technology; insurance), the procedure for using which was determined by the Council, and the remaining part - distributed among participants in proportion to the funds they invested. Moreover, the income received by each participant in the cooperation from the operation of joint ventures was sent to funds for economic stimulation of labor collectives and used at their discretion. At the same time, the profit of the enterprise participating in the agricultural consortium received from joint activities was not subject to additional taxation.
The distribution of income took place in proportion to the share, that is, solely in accordance with the contribution of funds, which could lead to an underestimation of the share of agricultural enterprises in the future income of the consortium and an overestimated participation in the profits of its other participants, primarily banking structures.
Agricultural consortia could also be created to implement large state and regional target programs by a group of enterprises of any form of ownership. After completing the assigned tasks, the consortium ceased its activities or could be transformed into another type of association.

Territorial interfarm associations
Conditions for the formation of agro-industrial associations and combines, which, unlike RAPO, had an economic type, and not government agency management were not available in all areas, which was due, first of all, to the different subordination of enterprises and organizations of the agro-industrial complex. In this situation, in order to strengthen the interaction of agricultural and related enterprises and organizations, ensure maximum integration and cooperation, it was advisable to increase the role and responsibility of territorial economic authorities through the creation of territorial inter-farm associations (TMA).
TMA was a territorial inter-farm complex that had the right (if necessary) to create joint ventures with interested enterprises and organizations, regardless of their departmental affiliation. The Association was a legal entity and carried out its activities on the principles of full economic accounting and self-financing.
The entry of enterprises and organizations into the TMA took place on the basis of the voluntary consent of labor collectives of enterprises and organizations of agriculture and related enterprises and organizations of other industries. The enterprises and organizations that were part of the association retained economic independence and the rights of a legal entity. In relation to enterprises and organizations that enjoyed the rights of a legal entity, the association performed the functions of a higher economic management body.
In the conditions of TMA, the leading role belonged to agricultural and other enterprises of the region, which themselves had to resolve issues of integration of agro-industrial production. It could simultaneously conduct several types of activities (production, agro-industrial, industrial-trade, industrial-intermediary, etc.).
TMA could create, in accordance with the established procedure, enterprises and organizations both on an independent balance sheet and with the right of a legal entity, and without the right of a legal entity.
The association could create cooperatives for the production, processing and sale of agricultural products, production of consumer goods, expansion of the service sector, improvement of working conditions, life and recreation of the population and other types of activities. The creation of service and other cooperatives (at the initiative of agricultural enterprises), working on a democratic, self-supporting, mutually beneficial contractual basis, was aimed at ridding the economic system of administrative-command management methods, and at the wider use of economic management methods and new forms of production relations.
Relations between enterprises and organizations that were part of the TMA, as well as between the TMA and enterprises and organizations that were not part of the TMA, were built on the basis of business contracts.
The main objectives of TMA were to meet the needs of the national economy and the region for agricultural products (works, services) with high consumer properties and quality at minimal costs, increasing the contribution to accelerating the socio-economic development of the region and increasing the welfare of labor collectives of enterprises and organizations included in TMA.
Management in the association was built on democratic and collegial principles. The highest governing body of the TMA was the Council of Representatives (heads of enterprises or organizations, representatives of councils of labor collectives) of labor collectives of enterprises and organizations that were part of it. The TMA Council convened, as a rule, at least once a quarter. Its meetings were recognized as competent with the participation of at least 2/3 of its members. Council decisions were made by a majority vote, by open or secret voting, under conditions of broad discussion and taking into account the interests of all enterprises, organizations and divisions of TMA.
To manage the day-to-day activities of the association, the Council of Workers' Representatives could elect a board, whose meetings were held as needed. The Chairman of the Council was elected by a council of representatives of labor collectives by open or secret ballot.
TMA was headed by the chief - the first deputy chairman of the executive committee of the regional Council of People's Deputies, elected to the position and dismissed from office by the session of the regional Council of People's Deputies. The head of the association was entrusted with organizing the work of the management apparatus of the association and the enterprises, organizations and divisions directly subordinate to TMA without the right of a legal entity, and bearing full responsibility for their activities; representing the interests of the association at all levels, disposing of TMA management property, concluding agreements, issuing powers of attorney, opening current and other accounts in banks. In general, the responsibilities assigned to the head of the TMA were similar to those of the chairman of RAPO and the director of an agro-industrial plant.
The management apparatus of the TMA, maintained at the expense of the self-supporting income of the association, was at the same time an apparatus for the economic management of the territorial inter-farm complex and a division of the executive committee of the district Council of People's Deputies for the management of the subordinate territorial and production infrastructure. The TMA leadership was a structure accountable to the council of representatives of labor collectives. The frequency of the association's management report was established by the council, but at least twice a year.
Under TMA conditions, the relationship between the apparatus specialists and farms was built on a self-supporting contractual or cooperative basis. The number of workers was determined by the association council, taking into account orders from farms to perform certain works, to introduce scientific achievements and best practices, and to provide other types of services. At the same time, it seemed appropriate to introduce into the technological services apparatus not only highly qualified practitioners, but also scientists. The self-supporting relations of the association's specialists with enterprises and organizations created the prerequisites for increasing the personal interest of the apparatus specialists in the good work of a particular production.
If a division of planning, financial, and statistical services was included in the TMA, dual planning, financing, accounting and reporting, which led to parallelism in work and an increase in the number of management personnel, was abolished.
The Executive Committee of the Council of People's Deputies communicated control figures, government orders, long-term economic standards and limits to the TMA. The Council of Representatives of Work Collectives reviewed and approved these indicators on a differentiated basis for each independent enterprise and organization that was part of the TMA.
Enterprises and organizations that were part of TMA independently developed five-year and annual plans economic and social development. On their basis and taking into account the use of centralized economic incentive funds for areas of activity, a consolidated development plan for TMA was formed. Settlements with the local budget for payments from profits were carried out in a decentralized manner according to long-term stable standards, separately by TMA enterprises and organizations that were on an independent balance sheet. At the same time, the standard for contributions to the local budget from the management of the TMA was determined taking into account the part of the functions of the executive committee performed by the management apparatus.
TMA's property consisted of fixed and current assets, funds, reserves and other property assigned to the management of the association. The property assigned to independent enterprises of the association was reflected on the balance sheets of the corresponding enterprises, assigned to TMA, on the independent balance sheet of management.
TMA to solve the problems facing it in production, scientific, technical and social nature, in the manner established for higher government bodies, could create and use the following centralized economic incentive funds and financial reserves:
fund for industrial and social development;
material incentive fund (or unified wage fund);
financial reserve.
Deductions for the formation of centralized funds and financial reserves were made by all planned profitable enterprises, organizations and divisions that were part of the TMA. Funds from centralized funds were spent according to estimates approved by the council of representatives of labor collectives in agreement with the relevant trade union council. Unused amounts of centralized funds and reserves were not subject to withdrawal and were transferred to the next year. A centralized currency fund could be created in the TMA in accordance with the established procedure.
The main functions of the regional association were as follows:
coordination of the activities of all enterprises and organizations that make up the district agro-industrial complex;
regulation of economic relationships, organization of scientific support for collective farms, state farms and other enterprises on a contractual basis, organization of transport, repair and technical support, construction, product processing, supply of material and technical resources and sales of finished products;
ensuring the effective activities of state control services (veterinary, land management, state agricultural supervision, quality control and security environment) in the region .

District Cooperative Agro-Industrial Union
The creation of the previously discussed forms of organization of agro-industrial production and management at the district level was focused on cooperation and integration of enterprises and organizations of the district, and not the primary teams of these enterprises and organizations; In addition, the process of specialization of agro-industrial production was also limited to enterprises and organizations. This approach, according to some scientists, did not contribute to “involving the direct producer in production...”. At the same time, as experience shows, in the process of specialization of agro-industrial production, the effectiveness of the social division of labor is manifested to a greater extent in primary teams specializing in the production of certain products. By achieving the main effect of specialization, these divisions could achieve a multiple increase in production and labor productivity. This approach required the management of the entire economic mechanism to be oriented toward the primary collective, where products were produced and surplus product was created; to grant primary collectives the right to enter into contractual relations with the procurement, processing enterprise and service services of the district.
This argument argued in favor of the fact that the farm (agricultural enterprise) should be a union of primary cooperatives interacting on a contractual basis, to which the cooperative form of ownership provides greater independence. At the district level, it could be a union of cooperative farms and enterprises.
The organization of cooperative farms was to be carried out by disaggregating a collective farm or state farm that existed within the framework of the most developed settlement, with further cooperation of primary teams and individual workers. In such a district cooperative union, the primary cooperative (for example, for milk production) could better realize its rights and obligations when concluding an agreement not only with a cooperative enterprise (for example, with a cooperative enterprise for repair and maintenance), but also with the primary cooperative for maintenance of livestock equipment of the same cooperative repair and technical enterprise. As a result, the transport, engineering, supply and marketing, social, scientific and technical service teams serving production had to work under requests and agreements with primary production cooperatives. Payments to employees of service cooperatives were to be made primarily from the funds of customers and, to a lesser extent, from public savings. The material support of farm service cooperatives, including management, was to depend entirely on the results of the work of production cooperatives, and the wages of agricultural service workers were to be proportional to the earnings of members of primary production cooperatives. On these principles, as an experiment, the district cooperative agro-industrial association “Karymskoye” was formed in the Karymsky district of the Chita region.
In the district cooperative agro-industrial union (RCAS), state ownership extended to land, water and forest resources, and cooperative ownership extended to fixed and working capital. The primary cooperatives bought equipment, equipment, and buildings. If there was a lack of funds, primary cooperatives could obtain, with the consent of the council of the cooperative farm or enterprise, the necessary loan from the cooperative bank.
RCAS independently determined the directions of its activities, the volume and structure of production and sales of products. The bulk of self-supporting income after taxes was distributed by primary cooperatives independently. Mutual settlements between cooperative farms, enterprises, and primary cooperatives were built on the principles of commodity-money relations (equivalence of exchange, financial responsibility, and so on) through on-farm selling prices. A component of such prices for mutual settlements between primary cooperatives was a conditional surplus product.
The wages of all RKAS employees, from the worker to the chairman, were determined on the residual principle from self-supporting income. During the year, all managers, specialists, workers and collective farmers received an advance payment, and at the end of the year a recalculation was made depending on the self-supporting income received. All management personnel were hired by primary cooperatives, and their payment depended on the self-supporting income of the primary cooperatives. The operational management cooperative (or operational service cooperative) included 10–12 people. Maintenance was carried out by a scientific and technical support cooperative of 8–10 people.
Cooperative farms and enterprises that were part of the union retained economic independence and the rights of a legal entity. The basis for regulating their relationship was a business agreement voluntarily concluded by each party. In their activities, cooperative farms, enterprises and primary cooperatives were guided by the provisions and other regulations approved for them.
To sell products, the farm council maintained a special group or created a cooperative for the sale of products. Money from the sale of products was sent through the financial settlement cooperative (FSC) to the personal accounts of primary cooperatives. The farm's income was generated from transfers from primary cooperatives for the resources used (fixed assets, labor resources), deductions for the development of production and other revenues established by the general meeting or council of the cooperative farm.
The income of the cooperative farm was distributed as follows:
payment for production assets, labor and natural resources and other contributions to the state and local budget;
payment of the loan and interest on the loan;
deductions for the maintenance of a higher organization.
From the self-supporting income remaining at the disposal of the household, the following was formed:
fund for payment of services of specialists of an operational service cooperative, scientific and technical service cooperative, financial settlement cooperative;
production development fund and reserves;
social development fund;
salary fund .
In case of temporary financial difficulties, the farm could take out a loan from the bank. If the primary cooperatives lacked funds, the farm could issue them a loan for a certain period.
To regulate economic relations between cooperatives, a financial settlement cooperative (FSC) was created on the farm, working on the principles of economic accounting, in a manner similar to the financial settlement center of agro-industrial associations and agro-industrial combines.
The self-supporting income of primary cooperatives was equal to the proceeds from the sale of manufactured products (to the state, other primary labor cooperatives or other consumers) minus the costs of production, which included payment for the resources provided to the cooperatives (labor, land, funds), material costs, payment for scientific and technical provision .
The primary cooperative, through the FRC, could carry out any financial transactions not prohibited by law (sale or purchase of means of production, sale of products, provision or receipt of credit). All financial transactions, including services of third-party organizations, were paid by bank transfer. He had a personal account in the financial management company and an independent balance sheet. All financial transactions were entered into the personal account of the primary cooperative. Money could be withdrawn from the personal account of the primary cooperative only by a check signed by the chairman of the primary cooperative.
The highest body of the cooperative economy was the general meeting (or conference of delegates) of all primary cooperatives, which elected the cooperative council, operational service cooperative and chairman by secret ballot.
The cooperative for operational services of the economy was an executive and administrative body that managed all organizational, production and financial activities, reporting to the council of the cooperative, and its functions were determined by the general meeting.

Agro-industrial associations. District agro-industrial association

Agro-industrial associations