Peasant (farmer) farms have become an integral part of the national economy as a whole. On peasant (farmer) farms and small businesses are subject to many forms of state support by both Federal and regional budgets for agricultural producers. The article considers the conditions of government support to the farmers of the Smolensk region. In addition, the analysis of income and expenditure of peasant (farmer) farms, their dynamics and structure. The main objectives of the analysis were: monitoring the presence and movement of property; use of material resources and funds; timely prevention of negative phenomena in financial and economic activities; identification and mobilization of intraeconomic reserves; formation of full and trustworthy information about economic processes and financial results of operations. Timely analysis of income and expenditure helps to get rid of carelessness, negligence, inaccuracies, and develops the efficiency and resourcefulness.
peasant (farmer) economy, income and expenditures, state support, agricultural products
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