Современное состояние и перспективы развития сельскохозяйственной потребительской кооперации в Липецкой, Тамбовской и Смоленской областях

Abstract. Increasing the level of income and quality of life of the rural population, the creation of comfortable conditions for his residence and ensuring financial inclusiveness is the priority direction of modern state policy. The purpose of the study is an analysis of the state and trends in the development of agricultural credit consumer cooperation, as well as the substantiation of the areas of its further development in the context of increasing financial inclusiveness in the village. Methods. The theoretical and methodological base of the study was the scientific works of domestic and foreign scientists on inclusive economic growth, state regulation and the organizational and economic mechanism for the development of agricultural credit consumer cooperation. The study used a systematic approach using methods for analyzing and synthesis, generalizations, comparisons, inductions and deduction, statistical and economic analysis. Results. The dynamics of the development of agricultural credit consumer cooperation in Russia is considered. The reduction in the number of agricultural credit consumer cooperatives (ACCC) under the influence of a number of negative factors, such as: the absence of the state program for their development; transmission of control and supervision functions for their activities in the Central Bank of the Russian Federation; low level of income of rural residents and distrust of credit cooperation; the lack of an insurance system for contributing members of cooperatives, etc. The trend has been identified to increase the loan portfolio of ACCC, which indicates a high need for affordable loans from rural small businesses and the population. These theoretical and empirical studies reflect the close relationship between the development of credit cooperation on the village with a change in the institutional environment. Scientific novelty. The results of the study made it possible to substantiate measures to improve state policies aimed at creating a favorable institutional environment for the development of ACCC. The interrelation of the growth of the financial inclusion of rural areas and the positive dynamics of the development of ACCC is allocated.

Nowadays agricultural consumer cooperatives are very important as they can provide services and goods for under-populated and difficult to access areas, provide additional working places, thus enhancing the level of living standards for the population. The purpose of the article is to analyze the results of state support and developing new measures aimed at increasing efficiency of agriculture consumer cooperatives in the Russian Federation with the account of regional peculiarities. The article deals with the relevance of agricultural consumer cooperatives’ activity in the context of supporting small households and creating conditions for income increase of inhabitants of rural areas. The reasons slowing down the development of agricultural consumer cooperatives have been determined (rivalry with big distribution network, spacial disconnection, differences in the scope of production and economic development). It has been determined that to increase the efficiency of agricultural consumer cooperatives it is necessary to monitor the results of different subsidizing, their estimation and optimization. The amounts of state support for agricultural cooperatives in the Russian Federation have been analyzed as well as those in the Saratov region. The effect of state support for agricultural consumer supplying-distributive and processing cooperatives have been determined. The research findings can be applied in the cooperative sector of the Russian Federation economy, Russian Government Authorities when developing the programmes of state support for agriculture consumer cooperatives.

The development of intra-cooperative relations not regulated by state legislation, provided that they are formed in accordance with cooperative principles and values, is considered in the article as one of the most important means of effective forming agricultural consumer cooperation in Russia. The aim of the study is to develop methodological approaches to the study of these economic relations in order to identify in the future those of them that contribute to the filling of institutional voids and are a real economic resource for the progressive development of cooperation. The relationships in question are manifested in economic practice in the form of adherence to certain attitudes, patterns of behavior, rules, beliefs, agreements, etc. They can be both formalized in the internal regulations of the cooperative’s activities, and informal. In an agricultural consumer cooperative, there are two main blocks of relations: the relationship of the cooperative with its members and the relationship between the members of the cooperative. As the main tools for obtaining information, it is proposed to use methods of studying documents (charter and internal regulations of the cooperative’s activities) and polling. For the survey, it is proposed to form several groups of respondents: ordinary members of cooperatives, representatives of their governing bodies, heads of cooperative organizations at the regional level, specialists of cooperative revision unions, competent representatives of science. The methods used and the content of the surveys differ depending on the categories of respondents. Thus, it is advisable to conduct polls of experts from the scientific community in the form of a conversation, while a significant part of the questions should be focused on identifying economic practices that are useful from the standpoint of ensuring the viability of a cooperative enterprise. The questionnaire is also recommended to include questions aimed at identifying informal intra-cooperative relationships that conflict with the principles of organizing cooperative activities and lead to the liquidation of the cooperative or its transformation into other forms. In the proposed answers to some questions, it is advisable to include information about the forms of implementation of intra-cooperative relations useful for the development of a cooperative, obtained on the basis of studying advanced foreign experience. The approaches proposed in the article are aimed at considering intra-cooperative relations not regulated by legislation as one of the full-fledged objects of scientific research that contribute to increasing the viability of an agricultural consumer cooperative.

The article considers the peculiarities of forming and accounting for the creation of a mutual fund in agricultural consumer cooperatives, the types of membership fees that form a mutual fund of the cooperative. The accounting records that reflect the formation and movement of the mutual fund are described in detail. The purpose of the scientific research was to identify the most acceptable conditions and factors for the development of agricultural consumer cooperatives in the Republic of Tatarstan, one of which is the competent formation of a mutual fund. The article proposes the formation of a mutual fund on the principle of economic participation in the activities of the cooperative. The scientific research uses a practical methodology focused on solving practical problems. The subject of the study is the conditions and factors that influence the development of consumer cooperatives, namely, the formation of a mutual fund and the funds raised for targeted financing. Both practical and theoretical methods of research were used: fact collection, observation, analysis, synthesis, induction and deduction. As a result of the research of the formation and preparation of a mutual fund of agricultural cooperatives, some recommendations are justified in theoretical and practical aspects; Criteria have been developed for the effectiveness of cooperative development, such as the involvement of local young people in the activities of the cooperative; improving the financial and economic indicators of the village due to the development of the range of activities; revival and development of local traditions and customs for the production of national products, goods and services; preserving and increasing the natural resources of the village.KeywordsShare contributionProperty shareShare fundIndivisible fundConsumer cooperativeRural territoriesFinancial supportJEL CodesQ19

The article is devoted to the study of the legal status of associate members of the cooperative. The article examines in detail the legal status of associate members of the cooperative in accordance with the Law of Ukraine «On Cooperation», the Law of Ukraine «On Agricultural Cooperation», the Model Statute of the Agricultural Production Cooperative, the Model Statute of the Agricultural Service Cooperative, the Model Statute of Consumer Cooperative. The rights and responsibilities that a person acquires in connection with joining the associate members of the cooperative are analysed. Based on the analysis of current legislation of Ukraine, it is found that the rights of an associate member of the cooperative are the following: the right to an advisory vote, and in some cases the right to vote on the issues established by the statute; the right to receive payments on shares; the right to withdraw from the cooperative in the prescribed manner; the right to receive complete information about the activities of the cooperative; preferred in comparison with the members of the cooperative the right to receive a share in the liquidation of the cooperative; other rights, in particular, but not exclusively those directly related to participation in a particular type of cooperative. Based on the legislative study, it is established that the responsibilities of an associate member of the cooperative are as follows: to comply with the terms of associate membership in the cooperative in accordance with its charter; to pay statutory contributions; to reimburse the cooperative or other members for material and non-material damages caused by their actions or omissions; not to disclose trade secrets about the activities of the cooperative. It is analysed that the rights and obligations of associate members are very similar to the corporate rights acquired by the members of such corporate legal entities as companies. The opinion is expressed that the legislative approach to the possibility of acquiring associate membership in service and consumer cooperatives is incorrect. It is proven that associate members are by nature depositors who, upon joining a cooperative, expect to make a profit. Since among all the types of cooperatives only a production cooperative is for profit, it is proposed to amend the current legislation of Ukraine establishing the provision that only in production cooperatives associate membership can be acquired.

This study concerns the political, economic and socio-psychological conditions for marketing and supply cooperatives in Russian agriculture. An analysis of secondary data indicates that neither political nor economic conditions inhibit the development of cooperatives. Therefore, the focus is directed towards the socio-psychological factors. The aim of the study is to empirically explore the extent to which socio-psychological factors explain the difficulties for agricultural cooperative development within the Kurgan region of the Russian Federation. Based on literature concerning cooperative members’ attitudes, values, commitment and similar variables, four hypotheses are suggested. These are tested empirically on the basis of data from a total of 927 agricultural producers, both members and nonmembers of existing cooperatives. The findings reveal that especially the level of trust in others is crucial. Furthermore, the involvement is low among nonmembers, their attitudes to cooperatives are poor, and their belief and experience in democratic governance are weak.

It is necessary to transform the revision of the financial and economic activities of agricultural consumer cooperatives since the current set of revision methods does not meet the needs of economic development of the system of agricultural cooperation. The development of support measures for the system of agricultural consumer cooperation in Russia formed a vicious practice of creating “pseudo-cooperatives.” Thus, one of the directions of developing the methods of revision control is the use of methods aimed at establishing the cooperative identity of an agricultural consumer cooperative. The paper examines the application of cooperative identification and authentication methods to determine cooperative identity.KeywordsRevisionRevision controlAgricultural consumer cooperativeAuthentication methodCooperative identityJEL codeQ130

China and Vietnam embarked on a transition process in the late 1970s and early 1980s, respectively. Collective farming was given a up and family farms were re-established. At that stage, farmers were in urgent need of adjusted links to the upstream and downstream sectors. While the transition process went up in both countries rather similarly, it differed with respect to agricultural organizations. In China a “trial and error” process could be observed after the dissolution of the collective farms, whereas the Vietnamese government was eager to transform as many collective farms as possible into agricultural service cooperatives. Cooperation among farmers had to be organised informally in China, while in Vietnam agricultural cooperatives could continue operating, but under different rules. By 1997 the cooperative law became effective in Vietnam. It took another ten years to implement a similar law in China. In both countries, agricultural cooperatives expanded rapidly. In 2010, about ten percent of farm households in China and about 20 percent in Vietnam have become cooperative member. In both countries, there had been heavy government support and interference. However, this top-down approach would have led to nothing, if there had not been a strong bottom-up need by the farmers. In this way, cooperative development in both countries is unique in comparison to other transition economies as farmers are quite confident in making the best use out of “their” cooperatives.

Relevance. The widespread use of digital opportunities by modern cooperatives in their multifunctional activities is of genuine interest to both scientists and practitioners, in connection with which there are noteworthy scientific publications and analytical (coming from the cooperators themselves) reviews. It is important that cooperative organizations, both small, important for the regional economy, and large, business-oriented, use digital solutions not only to increase their competitiveness (for purely economic purposes), but also to overcome social and environmental problems that arise in rural areas due to biological, climatic and geopolitical challenges.Methods. To achieve the goal outlined in the work (identifying the potential of digitalization in ensuring high performance of cooperatives and, through their activities, sustainable development of rural areas), review and analytical methods based on a rigorous study of the results of theoretical research and reporting materials of large cooperatives were applied. having official websites and publishing their strategic and reporting documents on them. The analysis, primarily from the standpoint of the suitability of international experience for domestic practice, was subject to the information of the International Cooperative Alliance (International Cooperative Alliance, ICA), reflecting the positive practices of digitalization of cooperative activities in various countries of the world, as well as the difficulties faced by agricultural cooperatives in the new (digital) environment. The basis for empirical research and, consequently, for the application of quantitative methods in them was the generalized materials of sociological surveys organized within the boundaries of the subjects of the Ural Federal District, mainly in the Sverdlovsk Region.Results. The main results of the study include the specification of aspects of cooperative activity obtained in its process, in which digitalization is especially important and promising, as well as those that are preferable for implementation in the previous (traditional for cooperatives) forms. Of no less importance is the designation of the main problems and difficulties that stand in the way of creating a full-fledged digital space directly for agricultural cooperatives as a result of the peculiarities of agricultural production, the specifics of the conditions of rural life, the uniqueness of rural areas (their position and characteristics). As such, they noted, firstly, the limited investment opportunities of cooperatives in the creation and development of digital infrastructure facilities in the countryside, secondly, the digital divide (different preparation of villagers for the use of digital technologies), thirdly, some contradictions between modern (digital) formats of cooperative activities and the classical principles of its organization.

The current agricultural system in China highly depends on chemical fertilizers and pesticides. Consequently, agricultural production activities cause various environmental issues. Carrying out safe production provides vital support for sustainable development of agriculture, which may improve this situation. The past decades have witnessed the fast development of rural cooperatives organization in China. Given the fact that rural cooperative organization plays a crucial role in agricultural production, however, there is little empirical evidence on the relationship between cooperative membership and safe production of smallholders in China. This study aims to investigate whether the participation in farmer cooperatives contributes to safe production in agriculture in China. Using survey data covering 623 rice-producing farm households in Sichuan province in China, this study employs the endogenous switching regression model to examine the effects of the participation in farmer cooperatives on safe production in rice agriculture. The results show that cooperative membership has significantly positive effects on safe production in rice agriculture. In particular, the average treatment effects demonstrate that without the participation in cooperatives, the members' adoption of the green control techniques would reduce by 74.491%, the application of artificial weeding would reduce by 38.768%, and organic fertilizer input would reduce by 23.448%. Furthermore, the marginal treatment effect is employed to evaluate the heterogeneous effects of the participation in farmer cooperatives on safe production in rice agriculture. Heterogeneous effect analyses suggest that farmers who are more likely to participate in farmer cooperatives are easier to adopt green control technology, while farmers who are less likely to participate in farmer cooperatives are easier to adopt artificial weeding and increase organic fertilizer input. To improve safe production in rice agriculture, the Chinese government is expected to encourage rice farmers to participate in rural cooperative organizations, and to stimulate rice farmers to take collective action to address environment issues arising from agricultural production.

PurposeFarm income in the agricultural sector is susceptible to natural and market risks. A large body of literature has studied the effects of cooperative membership on household welfare, technical efficiency, productivity and production behavior, yet little has been known about the impact of cooperative membership on farm income volatility. This paper aims to fill this research gap by investigating the relationship between cooperative membership and farm income volatility of Chinese pig farmers and drawing policy implications.Design/methodology/approachThis paper examines the effect of cooperative membership on farm income volatility, using data from a two-round survey of pig farmers in China. The authors employ an endogenous switching regression model to address the selection bias issues associated with unobserved factors simultaneously affecting farmers' participation in agricultural cooperatives and income earning activities.FindingsUsing household panel from a two-round survey of 193 pig farmers in China, this analysis highlights two key findings: (1) agricultural cooperative membership has significant and positive effect on farm income stability and (2) the impact of cooperative membership on farm income stability varies with production scale.Originality/valueThis research makes two contributions to the literature. First, this study contributes to the scant literature exploring the relationship between agricultural cooperatives and farm income stability. Second, to the best of the authors' knowledge, this is the first study that explores such relationship in a livestock sector. The pig sector in China and around the developing world has been increasingly challenged by multifaceted risks (e.g. price fluctuations, epidemic diseases, environmental regulations), and understanding the role of agricultural cooperatives in farm income stability of pig farmers is of great practical and policy significance.

This research aims to investigate the role of agricultural cooperatives in promoting the accessibility of financial services to their members. To achieve the objective, we adopted a survey research design with a total of 123 agricultural cooperative members who were asked to fill out the questionnaire which included 13 items measured on a five-point Likert scale, ranging from 1 (strongly disagree) to 5 (strongly agree). Descriptive analysis (Median=4) showed a positive perception of cooperative members on the services of agricultural cooperatives. Independent samples Mann-Whitney U test (Sig. .445) showed that there was no significant difference in the median scores of male and female members regarding their perceptions of the role of agricultural cooperatives in improving access to financial services. The research findings showed the both male and female agricultural cooperative members’ positive perceptions on the financial services provided by the cooperatives. The financial services include the accessibility of credit services, the ease of loan repayment, the fairness of interest rates, the affordability of the cost of membership, the support for vulnerable groups, and the overall perception of agricultural cooperatives. The agricultural cooperatives were seen to be fair and equitable for all members regardless of gender. The study is significant as it explores how agricultural cooperatives enhance members’ access to financial services, thereby supporting rural livelihoods, economic empowerment, and sustainable development.

Agricultural cooperatives are producer-owned and controlled organizations to improve farmers’ livelihoods by correcting market failure. They support collective activities where individual incentives are insufficient to produce public goods. The government of Nepal has been investing economic resources in this sector, prioritizing cooperatives as part of a strategy for poverty reduction. This study examines poor farmers’ access to agricultural cooperatives and the impact of membership on farm and total household income, based on a household survey of 572 households and key informant interviews of 37 cooperative managers. The ethnicity of the family and the neighborhood, smallholder land size, distance to an agricultural cooperative, distance to the nearest local market, and distance to a motorable road are key determinants that influence cooperative membership. The analysis of the effects of cooperative membership is based on propensity score matching, controlling for a large array of household and community characteristics. The estimates imply that cooperative membership may significantly affect family net crop income, but the overall effects on total family income are modest. Agricultural cooperatives appear to be focused on financial services such as savings and credit activities but are less concerned with agricultural production, and cooperatives engage in almost no marketing activities.

The research subject is a set of theoretical, methodological and organizational aspects of share capital accounting in agricultural production cooperatives. The aim of the work is to substantiate the methodological basis for share capital accounting, to identify its features, to develop proposals for its improvement. The methodological basis of the article are the general scientific and special economic and accounting methods of scientific knowledge: monographic, generalization, system and structural analysis and synthesis, grouping, graphic, accounting records, double entry, financial reporting. The results of the work.In the article the regulatory legal and organizational support of agricultural cooperatives activities, the methodology of their activities accounting and the specific features of reflection in accordance with the International Financial Reporting Standards aresubstantiated. The most typical operations that determine the characteristics of accounting for the cooperative form of management are considered. The possible ways of the enterprise accounting improvement by improving the organization of share capital analytical accounting are proposed. The field of application of results. The results of the study can be used for accounting and control of agricultural production cooperatives activities. They are also a prerequisite for designing strategies of their development and management. Conclusions according to the article. The content and features of the accounting methodology in cooperative entities are determined by the features of formation and changes of individual components of their equity, in particular share capital and retained earnings (uncovered loss), as well as by the emergence of new objects of accounting and economic relations. Share capital is the economic basis for cooperatives the existence. Therefore, we have proposed our own version of analytical accounting of share capital and cooperative members’ contributions. The format of “Share Accounting Book” used by most of the agricultural cooperatives investigated, does not fully correspond to the information needs of users. Therefore, it was proposed to improve this form of analytical accounting register. To organize the analytical accounting of land ownership, one should use the separate books for land registration. That will provide cooperative management and members with the detailed information onthe land ownership volume and dynamics for the whole business and in relation to its co-owners.

Purpose. The purpose of the article is to reveal the scientific and methodological foundations for assessing the environmental component of sustainable development of rural areas. Results. On the example of the Volyn region of Ukraine the system analysis of ecological situation is accomplished in a region, taking into account the level of material well-being and efficiency of the use of natural (land) resources. The level of anthropogenic and technogenic load in rural areas, as well as the state of intensification of environmental protection activities, was determined. The necessity of developing a system of measures for the formation and provision of environmental conditions for the sustainable development of rural areas is proved. Scientific novelty. Based on the results of the study, it was determined that the main disadvantages of the modern agricultural landscapes of Volyn are: intensive use of degraded, unproductive and radioactively contaminated lands; irrational use of especially valuable productive lands; violation of optimal crop rotations and their saturation with erosion-hazardous crops; inconsistency of land use with their agro-ecological characteristics; violation of the optimal ratio in agrolandscapes of various types of land (natural, semi-natural and anthropogenic); spread and deepening of degradation processes; unsatisfactory state of forest reclamation of agrolandscapes and insignificant development of lands for nature protection purposes. To correct these shortcomings, a new, scientifically based approach to agricultural production using modern innovative technologies is needed. Practical value. Prospects for the development of agricultural production in the Volyn region require environmental orientation and the development of fundamentally new approaches to the organization and management of quality of the environment in agricultural production. It is necessary to provide scientific, methodological, informational and consulting assistance to the population on farming and land use. The Volyn Polissya zone has a favorable geographical position, favorable natural and climatic conditions, a great historical and cultural heritage, natural recreational and medical resources, the rational and careful use of which will ensure the sustainable development of rural areas.