METHODOLOGICAL TOOLS FOR ASSESSING THE EFFECTIVENESS OF SUBSIDIZING AGROTECHNOLOGICAL EVENTS IN THE REGION CROPPING INDUSTRY

Subsidizing the production of crop products, as well as all agriculture in general, is one of the most important factors for the successful growth and development of the regional agro-industrial complex, as well as the main condition for achieving and maintaining the country’s food security. Considering the riskiness and seasonality of production in the crop production industry, most agricultural producers experience real financial difficulties when carrying out agrotechnological activities. Therefore, the decrees of the governments of individual constituent entities of the Russian Federation on subsidizing agricultural producers provide for budgetary allocations to compensate for part of the costs of implementing agrotechnological measures in the crop production sector, including the purchase and use of fuels and lubricants, fertilizers, plant protection products and planting material, which, on the one hand, serve as a gratuitous source of financing and an instrument for stimulating the required full implementation of current expenses in crop production for the increase in yields of the current and future years. On the other hand, budgetary expenditures to compensate for current costs must be effective and selective, that is, ensure the achievement of the state's target setting for a direct increase in the volume of crop production, both raw materials for food production and feed for the livestock sector, as well as indirect preservation and support of the level of soil fertility, increased sustainability, solvency and efficiency of agricultural producers, income and attractiveness of life of the rural population. In accordance with the target expectations of the state, authors propose to evaluate the effectiveness of budget expenditures on agrotechnological measures using four groups of criteria (costs, results, effect and efficiency) in the context of three types of efficiency - economic, social and ensuring efficiency. The gradation and interpretation of the efficiency indicators values, presented in the work, as well as the assessment of their significance in calculating the coefficients of the integral and gross efficiency of subsidizing agrotechnological measures in the Udmurt Republic conditions can be clarified and adjusted taking into account the financing objectives and regional characteristics of the crop production sector development of the Russian Federation corresponding subject.