Development of an accounting and analytical system to ensure the efficient use of state support funds as part of the economic security of agricultural enterprises

The steady increase in state support for agriculture in Russia requires maximum efficiency in its use. In 2024, the volume doubled compared to 2018, reaching 558 billion rubles. The analysis indicator system outlined in the article reveals the effect of the state support amounts allocated to the agroindustrial sector during the monitoring process. The optimal subsidy amounts for achieving maximum efficiency by agricultural producers are determined based on factual material. The analysis revealed the multidirectional influence of the amount of state aid on the economic activity of enterprises, a factor that must be considered when providing subsidies. To form a rational system of accounting and analytical support for the efficient use of state support funds, it is necessary to transition to the concept of capitalization in reporting and accounting for state aid using the developed multilevel system of accounts. This ensures an objective assessment of enterprises’ ratings based on their financial results. In the economic security system of enterprises, providing information and analytical support to management for the effective use of budget funds in the form of state support with treasury support has become especially important in recent years. A mechanism for the separate accounting of transactions, objects, expenses, and results under treasury support for allocated subsidies has been developed and proposed as an element of economic security for agricultural enterprises. This mechanism is built vertically by stages of the accounting process. Based on treasury support requirements and the capitalization concept of state aid accounting, accounting segments (“markers”) for targeted budget subsidies are introduced into transaction documentation and system accounting information flows at the analytical, sub-accounting, and synthetic levels. This makes it possible to identify the results obtained with state support funds participation without maintaining a parallel accounting system. A critical analysis of the provisions of international and Russian accounting standards revealed justifications for the trend of further developing the accounting of state aid in agriculture.