Achieving the strategic objectives of agro-industrial complex (AIC) organizations is impossible without activating the investment process in the sector. Stable development and protection of investment in agribusiness is the foundation of national food security. This article presents a mechanism for ensuring investment security for AIC organizations, proposes a system of investment security indicators at the micro level, and presents the results of an investment risk assessment for AIC organizations. These findings can be used in developing an economic security strategy and in strategic management of AIC organizations’ investment activities.

This article examines the development of analytical cost accounting for crop production. The views of scholars studying this issue from the beginning of the last century to the present are explored. The current nomenclature of analytical accounts in crop production is analyzed, and their classification into calculated and allocated accounts is proposed. Within these groups, it is recommended to identify subgroups for accounting for costs related to output in the current reporting period and work in progress. Modern methods for writing off costs from allocated accounts are examined, their shortcomings are identified, and proposals for eliminating them are made, allowing for more accurate information on the production costs of each individual crop.

The article was developed in order to improve and develop the management accounting of livestock activities in the field of dairy cattle breeding. The objectivity of accounting indicators in the industry makes it possible to correctly assess the actual state of production and movement of animals, to conduct an in-depth analysis of economic operations related to the formation and use of productive livestock. Using the example of an economic entity, operations for culling livestock from the main herd are considered in depth and in detail. Facts expressing changes in the live weight of animals during the productive period of life are of great interest for management accounting, and, consequently, for farms. Studies have shown that in this period of time their live weight increases by a significant amount, which the management of the farm and management accounting should not be ignored. It has been determined in what order it should be entered, how transactions should be reflected in accounting accounts, and what effect an increase in the live weight of culled livestock may have on performance indicators. In conclusion, recommendations are made to improve the accounting of the increase in live weight of livestock of the main herd during its culling and use.

The article is devoted to the features of tax planning at the state level and at the taxpayer level. Internal and external factors influencing the choice of measures in the process of tax planning are determined. Requirements that must be met when implementing these measures are formulated. The influence of the level of tax burden on the need for tax planning is considered.

The Russian Federation’s Food Security Doctrine [hereinafter, the Doctrine, 1] provides for the physical and economic accessibility of food for all, meaning that every resident of the country can purchase food products in the required quantities and assortment, meeting the standards recommended by the Russian Ministry of Health. Analysis has shown that over the past five years, self-sufficiency in basic foodstuffs has been achieved, and consumption levels for most types of food have approached regulatory levels. At the same time, significant stratification of the country’s population by income level and the quality of food consumed across household groups determines the relevance and practical significance of studying the impact of dietary structure on its cost and household expenditure on food. This article presents the results of a retrospective analysis and prospective calculations of household expenditure on food; the degree to which structural shifts in diet influence inflation rates and consumer spending are determined.

With the rapid advancement of life sciences and biotechnology, bioeconomy has become a strategic priority for many countries, contributing to the emergence of bioeconomics as an interdisciplinary field of study. This article systematizes the evolutionary logic of bioeconomics’ formation — from the ideas of economic biology and ecological economics to the modern bioeconomic paradigm. It outlines three research visions: the biotechnological, bioresource-based, and bioecological visions, each shaping its own trajectory of scientific and applied research. Particular attention is given to the transformation of the dairy sector, a key branch of agricultural economics, showing how the principles of bioeconomy can be practically implemented through technological, resource-based, and ecological innovations. The article concludes by discussing the institutional, market, and organizational conditions necessary for the successful implementation of a bioeconomic strategy.