Russian Federation
Russian Federation
Russian Federation
Russian Federation
Russian Federation
UDC 336.02
The economic assessment of subsidizing agricultural organizations is both an urgent and complex research topic that attracts many scientists and specialists. The results obtained are not always of practical and theoretical importance, since there is still no generally accepted scientifically based methodology for the economic assessment of state support. The purpose of our study is to develop a way to measure the effect of government subsidies to agricultural organizations. The object of the study is agricultural organizations of the Belgorod region that are not part of agricultural holdings. It was found that with a relatively small amount of subsidies amounting to less than 2% of the turnover of organizations on average in the Belgorod region in 2022, it is possible to assess the effect of subsidies, firstly, by comparing unit subsidies (in % of revenue) in the base year with an increase in profitability of sales in the reporting year; secondly, when observing the principle of the only difference. The latter is achieved by forming a set of conjugate pairs (based on territorial community) consisting of organizations that received and did not receive subsidies. The conclusion about the significance of the subsidy effect is made using the Student's criterion. In the surveyed set of agricultural organizations, the observed value of the criterion (2.56) is greater than the normative one (2.18 at the significance level α=0.05 and the number of degrees of freedom v=12), which means that the null hypothesis (in this case, the assumption of the insignificance of differences in the totality of adjacent pairs of agricultural organizations) should be rejected and the predominance of positive differences should be considered evidence of materiality the impact of unit subsidies on the increase in the profitability of sales of agricultural organizations.
agricultural organizations, government support, subsidies, assessment of the economic effect, the principle of the only difference, the Student's criterion
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