Development of methods for analyzing the effectiveness of subsidies used by agricultural enterprises

The relevance of the issue of how subsidy recipients use state support for the agro-industrial sector stemsfrom Russian budget legislation’s requirements for strategic planning. The aim is to justify the improvement of the methods and application of the results of analyzing the effectiveness of subsidies used by agricultural enterprises. It is shown that the simulation capabilities of modern analysis methods make it possible to assess the effect of subsidies on the performance, identify the extent to which financial goals are achieved through budgetary resources, and determine the effectiveness of subsidies in the production and sales. It is proposed to supplement the functionality of the analysis methods with indicators that help to assess the effect and effectiveness of state support separately from other invested resources. The analysis results show that the effect of state support on the sustainable development of agricultural enterprises extends beyond additional financing, creating fundamentally different conditions for ensuring expanded reproduction. Improved methods for analyzing the effectiveness of subsidies will strengthen the algorithmic basis of the digital agricultural services used by the Ministry of Agriculture of the Russian Federation to plan the budget and allocate support funds.