Ovcharov Anton O.

The relevance of the study: the national and foreign literature presents a considerable number of works, which analyze different types of crises, assess their consequences and find out the causes. The phrase ”social crisis” is most often interpreted as one of the meanings of the term “crisis” and is associated with problems taking place in the social sphere of society. Such an approach, implemented within the framework of the paradigm of local crisis (economic, financial, social, etc.), loses its importance, because in the current situation crisis in a particular sphere of society affects the other areas of public life. The relevance of this research lies in the fact that it treats social crisis as a systemic one that affects society as a whole and therefore it in- volves public administration.

The aim of the study is to define the concept of “social crisis” and to describe the features of public administration that cause the social crisis and contribute to its overcoming.

Methods/methodology: the study uses methods of conceptual-terminology and system analysis, syn- thesis, comparison and generalization.

Results: The destructive role of imitation practices in the mechanism of public administration has been revealed; they reduce its effectiveness. There is evidence that public administration shifts away from the main target of social well-being (achieving the common good). With regard to the abovementioned, the author’s definition of “social crisis” has been given. The paper identifies the priority conceptual goal of the state anti-crisis management which determines its quality. The study is theoretically important in clarifying the conceptual and terminological apparatus and developing the theory of crisis; its practical relevance is in improving the efficiency of the authorities and ensuring a decent standard and quality of life for the population.

FUNDING: The reported study was accomplished within the framework of the basic part of the state assignment of the Ministry of Education and Science of the Russian Federation, project 0729-2020-0056 “Modern methods and models for diagnosing, monitoring, preventing and overcoming crisis phenomena in the economy in the context of digitalization as a way to ensure the economic security of the Russian Federation”.

Purpose. The purpose of the study is to identify the features and problems of economic analysis and accounting of biological assets at the enterprises of the agro-industrial complex of Russia, to determine the directions of accounting development. Methods. The research methodology is based on the principles of economic, regulatory and legal assessment and interpretation of data. The research involved the following methods: bibliographic analysis, analysis of economic indicators in the field of agriculture, synthesis, deduction and induction, system approach, comparison. Results. A review of literary sources and the existing legislation allowed to establish a difference in the principles and methods of accounting and biological assets assessment, enshrined in the Russian and international standards of accounting and assessment reports. According to the results of the economic analysis of indicators on livestock and crop production, the problems of the agricultural sector development are established. The paper reveals the features of animals and plants accounting in Russia. The importance of the information generated in the process of accounting for the needs of management personnel of the organization, justified by the optimal organizational decision-making, is shown. The influence of the accounting system status on the results of financial and economic activities of enterprises is shown. The conclusion is made about the need to transform accounting in agriculture in accordance with the provisions of IFRS. Научная новизна. Обосновано влияние порядка организации системы бухгалтерского учета Scientific novelty. The influence of the organizational order of the accounting system of biological assets on the status of the agricultural sector is substantiated. Based on this approach, the possibility of growth of economic indicators in the industry by attracting additional foreign capital is established. The use of IFRS principles in the process of formation of accounting and reporting information was the condition for increasing the investment attractiveness.