Revista
de la
Universidad
del Zulia
Fundada en 1947
por el Dr. Jesús Enrique Lossada
DEPÓSITO LEGAL ZU2020000153
ISSN 0041-8811
E-ISSN 2665-0428
Ciencias del
Agro,
Ingeniería
y Tecnología
Año 13 N° 36
Enero - Abril 2022
Tercera Época
Maracaibo-Venezuela
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DOI: http://dx.doi.org/10.46925//rdluz.36.06
80
Management of agricultural crops production depending on land
quality and intensification factors
Rolan A. Alborov *
Dmitry A. Karagodin **
Svetlana M. Kontsevaya ***
Gamlet Y. Ostaev ****
Dmitri V. Kondratyev*****
ABSTRACT
The article analyzes the methods of managing the production of agricultural products based on the
quality of the land and the intensification factors. The purpose of this article is to determine the main
factors that affect the production of agricultural products, develop recommendations to improve the
management and analysis of crop production. The objectives of the study are: identification of the
main factors that affect the efficiency of production of agricultural products; development of
recommendations for the formation of self-sufficient segments of crop production in agricultural
organizations and evaluation of the effectiveness of their operation; determination of an algorithm
for the analysis and identification of deviations in crop yields due to intensification factors,
organizational and management measures and land quality (soil) of cultivated areas. The
introduction and use of economic methods to manage agricultural production requires the
restructuring and formation of self-sufficient activity segments in medium and large agricultural
organizations, which must operate on the principles of independence in matters of control,
administration and evaluation of the recovery of the investment. The model (scheme) for the
management of the self-sufficient segments of crop production is substantiated, the internal
calculation prices are determined to evaluate the products produced by these segments and the net
operating income of their activities.
KEY WORDS: Agricultural products; Agroindustry; intensification; Agricultural land; grain crops.
*Doctor of Economics, Professor of the Department of Accounting, Finance and Auditing of the Izhevsk State
Agricultural Academy, 426069, Izhevsk, Studencheskaya Street, 11 Spin-code: 1110-6205. ORCID:
https://orcid.org/0000-0002-8896-10620000-0003-1789-7275.
**Candidate of Economic Sciences, Associate Professor of Accounting and Auditing, of the Orenburg State
Agrarian University, 460014, Orenburg, Chelyuskintsiv Street, 18, Spin-code: 9781-8344. ORCID:
https://orcid.org/0000-0001-6413-7928.
***Candidate of Agricultural Sciences, Professor of the Department of Accounting, Finance and Auditing of the
Izhevsk State Agricultural Academy, 426069, Izhevsk, Studencheskaya Street, 11. Spin-code: 5585-8960. ORCID:
https://orcid.org/0000-0002-7629-4469.
****Candidate of Economic Sciences, Associate Professor of Accounting, Finance and Audit, Izhevsk State
Agricultural Academy, 426069, Izhevsk, Studencheskaya Street, 11 Spin-code: 3674-4120. ORCID:
https://orcid.org/0000-0003-0869-7378.
*****Candidate of Economic Sciences, Associate Professor of the Department of Management and Law, Izhevsk
State Agricultural Academy, 426069, Izhevsk, Studencheskaya Street, 11 Spin-code: 2684-9950. ORCID:
https://orcid.org/0000-0001-8480-6199.
Recibido: 06/10/2021 Aceptado: 02/12/2021
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Gestión de la producción de cultivos agrícolas en función de la
calidad de la tierra y factores de intensificación
RESUMEN
El artículo analiza los métodos de gestión de la producción de productos agrícolas en función
de la calidad de la tierra y los factores de intensificación. El propósito de este artículo es
determinar los principales factores que afectan la producción de productos agrícolas,
desarrollar recomendaciones para mejorar el manejo y análisis de la producción de cultivos.
Los objetivos del estudio son: identificación de los principales factores que afectan la
eficiencia de producción de productos agrícolas; desarrollo de recomendaciones para la
formación de segmentos autosuficientes de producción de cultivos en organizaciones
agrícolas y evaluación de la efectividad de su funcionamiento; determinación de un algoritmo
para el análisis e identificación de desviaciones en los rendimientos de los cultivos debido a
factores de intensificación, medidas organizativas y de gestión y calidad de la tierra (suelo)
de las áreas cultivadas. La introducción y uso de métodos económicos para administrar la
producción agrícola requiere la reestructuración y formación de segmentos de actividad
autosuficientes en organizaciones agrícolas medianas y grandes, que deben funcionar sobre
los principios de independencia en materia de control, administración y evaluación de la
recuperación de la inversión. Se fundamenta el modelo (esquema) de gestión de los segmentos
autosuficientes de la producción de cultivos, se determinan los precios de cálculo internos
para evaluar los productos producidos por estos segmentos y los ingresos operativos netos
de sus actividades.
PALABRAS CLAVE: producto agrícola; agroindustria; intensificación; tierra agrícola;
cultivos de granos.
Introduction
The globalization of the agricultural economy and agricultural markets requires a
significant increase in the efficiency of agricultural activities by significantly increasing the
volume of agricultural production, improving its quality at normal costs and labor
productivity. Achievement of these strategic objectives of agriculture is possible by
considering all factors of agricultural production and prudent use of material, biological,
land, labor, and financial resources in agricultural production. In addition, it is necessary to
pay special attention to the development trends and issues of improving the organization of
production, labor and payment in crop production and animal husbandry. All this requires
the rationalization of the agricultural management system through the introduction and use
of economic methods of production management.
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The introduction and use of economic methods for managing agricultural production
requires restructuring and formation of self-supporting segments of activity in medium and
large agricultural organizations, which should function on the principles of independence in
matters of control, management, and evaluation of return on budget costs.
At the present stage of agricultural development, it is of great importance to
significantly increase the volume of agricultural production, improve its quality, and increase
production efficiency (Alborov et al., 2019).
In modern market conditions, the fundamental for effective development of the
activities of any economic entities is to change the production management system through
the widespread use of economic methods (Endovitsky et al., 2018). The main task of the
management system is the development and implementation of management decisions
(Ostaev, Suetin, et al., 2020).
The transition of farms at the end of the last century to the market led to the need to
adapt production and management mechanisms to the requirements of the external
environment, which first of all required the preservation and strengthening of labor
discipline, independence, and initiative of management in setting and solving current and
future problems (Kondratiev et al., 2020).
The main indicators of efficiency of agricultural production are crop yields and cost of
the products obtained from them, as well as labor productivity, capital return, material
efficiency, net operating income, etc. (Kontsevaya et al., 2020). There is an inverse
relationship between yield of agricultural crop and unit cost of given agricultural crop
(Ostaev, Shulus, et al., 2020). With an increase in yield per 1 hectare of given agricultural
crop, the cost price of 1 centner of the product obtained from this crop decreases and,
conversely, with a decrease in yield per 1 hectare of given agricultural crop, the cost price of
1 centner of production of this agricultural crop increases (Alborov et al., 2017).
A variety of technological, organizational, managerial, and other factors influence the
efficiency indicators of agricultural crop production (Molchan et al., 2020). These factors
include:
a) intensification factors: increasing the equipment of crop production with means of
production; increasing the level of mechanization and automation of crop production
processes; introduction of the most advanced active-adaptive technologies for production of
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agricultural crops; carrying out reclamation measures and cultural and technical works to
artificially improve the fertility of land; improving quality of production capacities
(machines, tractors, combines) by updating them and replacing physically and morally
obsolete means of labor (fixed assets); use in the production process of the best categories of
seeds, planting material, high-yielding varieties of agricultural crops, required quantity and
quality of fertilizers according to special cartograms and crop rotation systems.
b) organizational and managerial factors (conditions): organization of rational
placement and use of material and labor resources in crop production; application of the most
progressive forms of organization of production process, labor, and payment in crop
production; improvement of production management system by increasing the efficiency of
its planning and prognostic, accounting and analytical, control and evaluation functions.
c) abiotic factors (conditions): light; heat; air (its composition and movement);
moisture (precipitation, soil moisture, air).
d) edaphic factors: mechanical and chemical composition of the soil; physical
properties of soil, its quality in general according to bonitet scores; relief of land (arable land,
hayfields, etc.).
In addition to all the above factors and conditions, the level of yield and cost of
agricultural crops largely depends on the observance of the time period for carrying out
agrotechnological works in crop production (Karagodin, 2014).
Therefore, agrotechnological work (processes) in the production of agricultural crops
must be performed in a strict sequence in accordance with the technological maps of
agricultural crops (crop groups) and system of scientifically substantiated alternation in time
and space (placement in the fields) in the field of crop rotation adopted in the organization.
(Selezneva et al., 2020).
Timely implementation of all agrotechnological works in crop production will
contribute to an increase in the efficiency of all factors (intensification, abiotic, edaphic)
affecting the level of yield and unit cost of agricultural crops (Karagodin, Tsyguleva, 2021).
To increase the effectiveness of the influence of organizational and managerial factors on the
yield and self-cost of agricultural products, in our opinion, it is necessary to change the
current semi-administrative system for managing crop production in agricultural
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organizations by gradually switching to economic methods of internal management
(Frantsisko et al., 2020).
The introduction of economic methods of internal management requires its certain
decentralization, in this case, in the crop production industry (Kokonov et al., 2019). In other
words, it is necessary to transfer part of the internal management functions (planning and
prognostic, accounting and analytical, control and evaluation) to the primary (structural)
divisions of crop production. At the same time, preliminary work should be carried out on
restructuring of crop industry and creation of self-supporting segments of activity in this
sector of agricultural organizations, which should be as independent as possible, function on
the principles of self-government, self-control, and self-sufficiency. The remuneration of
employees in these self-supporting segments of activity should depend not only on the
established categories of employees and prices for production unit and unit of work
performed in crop production, but also on the operational financial results (operating net
income) of production, performance of work in specific self-supporting segments of
activities. All this will contribute to an increase in the material and moral interest of
employees in self-supporting segments of activity, an increase in their stimulation to an
increase in labor productivity, rational use of material, labor, and financial resources in crop
production (Kontsevoi et al., 2020).
1. Methodology
The methodological basis of the study is to determine the main factors affecting the
production of crop products. The study is based on materialistic dialectics, which determines
the study of a phenomenon in any specific area of practice and scientific knowledge. The
study is based on the works of domestic scientists and personal observations on the problems
of using material, biological, land, labor, and financial resources in agricultural production.
In addition, theoretical and practical factors of intensification, organizational and
managerial, abiotic, and edaphic factors affecting the efficiency of production of agricultural
products are studied.
The study proposes ways to rationalize the agricultural management system through
the introduction and use of economic methods of production management. During the study,
general scientific and special research methods were used: analysis, synthesis, modeling,
methods of systematization and generalization of the results obtained.
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The new provisions are substantiated by the results of study and observations
obtained by the indicated methods. The purpose of the study is to determine the main factors
affecting the production of agricultural products, to develop recommendations for improving
the management and analysis of the production of crop products. The object of the study is
agricultural organizations, the subject of the study is the issues of production management
and analysis of factors affecting the productivity of agricultural crops.
The significance of the study lies in the substantiation of indicators with the help of
which it is possible to assess the quality of the intensification of crop production, the
management of the efficiency of this production, as well as the impact of abiotic and edaphic
factors on the yield of agricultural crops in quantitative terms.
2. Results and discussion
In the crop production industry, agricultural organizations are recommended to
create one self-supporting segment of auxiliary production and several self-supporting
segments of production as needed (Figure 1).
Figure 1. Management scheme for self-supporting crop production segments
The self-supporting segment of auxiliary production (machine and tractor brigade)
performs all field mechanized work (plowing, pre-sowing soil cultivation, sowing,
fertilization, crop care, harvesting, transportation work in crop production, etc.). Employees
of this self-supporting segment will control their costs and the volume of work, as well as the
Crop industry
Crop industry manager
Self-supporting business segments
Managers, accountants-economists of self-supporting segments of activity
Self-supporting segments of production
No. 2
No. 3
No. 4
Etc.
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final financial results of this self-supporting segment, that is, the received operating net
income.
Self-supporting segments of production (crop production teams) grow crops and
produce crop products (grain, potatoes, hay, green mass, root crops, vegetables, etc.).
Employees of these self-supporting segments control their costs, the volume of product types
received, their quality and the final financial result of production (operating net income).
At the end of each reporting year, the gross volume of work performed by the self-
supporting segment of auxiliary production and the gross volume of products received,
considering its quality, by each self-supporting segment of production is estimated at the
internal estimated prices. By subtracting from the cost of the gross volume of work performed
by the self-supporting segment of auxiliary production, the amount of costs for performing
these works is determined by the operating net income of this self-supporting segment. By
subtracting the costs of its production from the cost of gross product in each self-supporting
segment of production, the operating net income is determined. At the same time, in our
opinion, the basis for the development of internal settlement prices should be the variable
cost of works and products, which includes all variable costs (depending on the volume of
production, work performance) of given self-supporting segment of activity and its general
production (variable) costs ... Thus, the internal estimated price per unit of work, unit of
production of the corresponding self-supporting segments of activity can be determined by
the formula:
Iep= 𝑉𝑝𝑐
𝑇𝑝𝑐 × Amv,
where Iep -is the internal estimated price per unit of work performed by the self-
supporting segment of auxiliary production, unit of products received by the self-supporting
segment of production, rubles.
Vpc– is the variable production cost per unit of work performed by the self-supporting
segment of auxiliary production, units of products received by the self-supporting segment
of production, rubles.
Tpc– is the total production cost per unit of work performed by the self-supporting
segment of auxiliary production, unit of products received by the self-supporting segment of
production, rubles.
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Amv– is the average market value of unit of work performed by the self-supporting
segment of auxiliary production, units of products received by the self-supporting segment
of production, rubles.
Using the internal settlement prices, the operating net income of the corresponding
self-supporting segment of activities is calculated using the formula:
Oni = (Iep × Qvwp) – ∑Cav,
where Oni is the operating net income for the volume of work performed by the self-
supporting segment of auxiliary production, for the volume of production received by the
self-supporting segment of production, rubles.
Qvwp is the volume of work performed by the self-supporting segment of auxiliary
production, the volume of products received by the self-supporting segment of production,
hectares of reference plowing, centners.
∑Cav is the cost amount for the volume of work performed by the self-supporting
segment of auxiliary production, for the volume of products received in the self-supporting
segment of production, rubles.
If any self-supporting segment receives operating net income from its activities, then
this amount of operating net income should be used to accrue remuneration to employees of
this self-supporting segment of activities for the final results based on the work results for
the year.
Of great importance in increasing the efficiency of each self-supporting segment and
crop production in general is the analysis and assessment of the influence of all of the above
factors of production on the yield of agricultural crops, since everything depends on the level
of yield of these crops: unit cost of the products received, productivity of labor, labor intensity
of the products received and amount of operating net income from its production.
We will conduct such an analysis and assessment using the example of agricultural
organizations of the Udmurt Republic, attributed to the zone of risky agriculture in Russia
with a sharply continental climate, in terms of the yield of one of the main agricultural crops
- grain crops (Table 1).
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Table 1. Assessment and analysis of grain crop yields by agricultural organizations of
the districts of the Udmurt Republic
District names
Amount
of grain
harvest
per 1
hectare
for 2005-
2019, c
Average
actual
grain
yield per
hectare, c
Soil
bonite
t score
Average
normal
grain yield
per 1
hectare, c
Deviation of grain
yield per 1 hectare:
Due to
factors of
intensificatio
n,
organization
and
management,
c
Due to
the
quality
of
land, c
∑Hiр
Hfiр
Biр
Hniр
∆ Hfiри
∆
Hniрb
1. Alnashsky
286.5
19.1
81
15.9
+3.2
+1.6
2. Balezinsky
187.1
12.5
73
14.3
-1.8
-
3. Vavozhsky
383.4
25.6
67
13.1
+12.5
-1.2
4. Votkinsky
241.2
16.1
64
12.5
+3.6
-1.8
5. Glazovsky
205.9
13.7
73
14.3
-0.6
-
6. Grakhovsky
270.3
18.0
79
15.5
+2.5
+1.2
7. Debesky
214.9
14.3
75
14.7
-0.4
+0.4
8. Zavyalovsky
242.4
16.2
82
16.1
+0.1
+1.8
9. Igrinsky
213.7
14.2
70
13.7
+0.5
-0.6
10. Kambarsky
89.9
9.0
65
12.7
-3.7
-1.6
11. Karakulinsky
225.7
15.1
85
16.7
-1.6
+2.4
12. Kezky
165.8
11.1
71
13.9
-2.8
-0.4
13. Kiznersky
190.7
12.7
64
12.5
+0.2
-1.8
14. Kiyasovsky
203.4
13.6
76
14.9
-1.3
+0.6
15. Krasnogorsky
156.6
10.4
69
13.5
-3.1
-0.8
16. Malopurginsky
249.9
16.7
78
15.3
+1.4
+1.0
17. Mozhginsky
289.4
19.3
73
14.3
+5.0
-
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18. Sarapulsky
228.5
15.2
79
15.5
-0.3
+1.2
19. Seltinsky
185.3
12.4
65
12.7
-0.3
-1.6
20. Yumsinsky
196.1
14.0
63
12.3
+1.7
-2.0
21. Uvinsky
222.0
14.8
65
12.7
+2.1
-1.6
22. Harkansky
239.1
15.9
76
14.9
+1.0
+0.6
23. Yukamensky
171.0
11.4
72
14.1
-2.7
-0.2
24. Akshur-
Bodyinsky
128.6
10.7
68
13.3
-2.6
-1.0
25. Arsky
190.8
12.7
72
14.1
-1.4
-0.2
∑ У25р
5378.3
-
-
-
-
-
Average
У = 14.3
73
14.3
-
-
The indicators given in table 1 are determined according to the following calculation
formulas:
Hfiр = ∑Hiр: 15 years
Hniр = H: 73 × Biр.
∆ Hfiри = Hfiр – Hniр.
∆ Hniрb = Hniр – У.
У = ∑У25р: (25×15) = 5378,3: 375 = 14,3 c.
The data in column 6 of Table 1 (that is, ∆ Hfiри) show the deviation of the actual
grain yield per 1 hectare on average over the past 15 years for agricultural organizations of the
districts due to intensification factors, as well as organizational and managerial measures.
In such districts as Alnashsky, Vavozhsky, Votkinsky, Grakhovsky, Igrinsky,
Zavyalovsky, Malopurginsky, Mozhginsky, Syumsinsky, Uvinsky and Sharkansky
agricultural organizations received an increase in grain yield per 1 hectare of sowing due to
more effective use of intensification factors and organizational and managerial measures.
In other districts, such as Balezinsky, Glazovsky, Debessky, Kambarsky,
Karakulinsky, Kezsky, Kiznersky, Kiyasovsky, Krasnogorsky, Sarapulsky, Seltinsky,
Yukamensky, Yakshur-Bodyinsky and Yarsky agricultural organizations due to
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intensification factors, organizational -management measures have received less grain
harvest. In the agricultural organizations of these areas, there is a lower level of
intensification, weak use of intensification factors and organizational and managerial
measures.
The data in column 7 of Table 1 (∆ Hniрb) show the deviation of the actual grain yield
per 1 hectare of crops on average over the past 15 years for agricultural organizations in the
districts due to the quality of the land.
In agricultural organizations of Alnashsky, Grakhovsky, Debessky, Zavyalovsky,
Karakulinsky, Kiyasovsky, Malopurginsky, Sarapulsky and Sharkansky districts, they
received an increase in grain yield per 1 hectare of sowing due to the higher fertility of the
land.
Agricultural organizations of Balezinsky, Glazovsky and Mozhginsky districts did not
receive any increase in grain yield per 1 hectare of sowing due to the coincidence of the quality
of the land with its average level in all districts.
Agricultural organizations of Vavozhsky, Votkinsky, Igrinsky, Kambarsky, Kezsky,
Kiznersky, Krasnogorsky, Seltinsky, Syumsinsky, Uvinsky, Yukamensky, Yakshur-Bodinsky
and Yarsky districts received less grain harvest per 1 hectare of sowing due to the low quality
of the land (below the average for all districts). Therefore, agricultural organizations in these
areas should in the future take measures to increase the soil fertility of arable land (arable
land).
Of the intensification factors, the yield of agricultural crops, in this case, grain crops,
is most influenced by the amount of organic and mineral fertilizers applied to the soil,
considering the quality of the land. In this regard, to improve the quality of the land (soil
fertility) and the yield of grain crops per 1 hectare of sowing, as well as to optimize the doses
of fertilizers applied to the soil, it is necessary to determine the quantitative parameters of
the influence of these factors (doses of fertilizers in the soil, soil quality) for grain yield per 1
hectare of sowing. In addition to these two factors, the grain yield per hectare of sowing
depends very much on the abiotic (climatic) conditions of growing grain crops.
Conclusion
In general, in the Udmurt Republic, the climate is characterized as sharply continental
with large fluctuations within the given subject in the regions. Therefore, it is necessary to
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establish the factor of the year for each district (that is, the effect of abiotic - climatic
conditions of the year on crops yield).
This is necessary when conducting a factor analysis of crop yields using the correlation
and regression method. In this case, the factor of the year, in our opinion, can be set
(measured) in qualimetric units of measurement (coefficients or points). With the help of
qualimetric indicators, it will be possible to quantify the quality of intensification of crop
production, efficiency management of this production, as well as the impact of abiotic and
edaphic factors on agricultural crop yields.
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