The authors consider the current state of rice-growing industry of Kyzylorda region: the sown area of rice is 87,300 ha, which made it possible to ensure the production of 90% of rice products produced in Kazakhstan. The average yield of white grain is 54.5 c per hectare. Due to the use of high-yielding varieties over the past 5 years, production of rice grain has increased by 39%, the gross harvest of rice has doubled. According to the Committee on Statistics, its volumes in the region in 2020 increased by 15 thous. tons compared to 2019, processed rice - by 81.2% (from 60 to 107.5 thous. tons). In Kyzylorda region in 2020, 61.8 c per hectare were harvested, more than 550 thous. tons of rice were delivered to the barns. The results of the study showed that despite the significant amount of products received in the republic, which fully meets the domestic demand for rice grain, the main branch of agricultural production and a source of income for the rural population is further development of rice growing, the increase in its export potential. The rates of development of rice-growing sub-complex in the region and the level of world demand for this crop are analyzed. The problems and prospects of rice production in the region are reflected. The study of this issue made it possible to identify the great importance of rice industry for the republic, since rice is becoming more and more in demand in the country and abroad. The subsidies available in the industry are analyzed and their effectiveness is assessed. Recommendations on subsidizing rice growing industry have been developed.

The article reveals theoretical and methodological aspects of assessing the sustainable development of rural areas in Kazakhstan. In the course of the analysis, the authors revealed that economically stable and socially developed rural areas will become the basis of stability, independence and food security of the country. Changes in the number of rural population, natural growth and migration growth in recent years have been analyzed. The main socio-economic indicators of development of the Kazakh countryside are presented. The authors state that the losses are mainly observed in the spheres of professional, scientific and technical activities. It is concluded that the problems of improving the level and quality of life in the countryside should not be solved by the old costly methods. The conditions and opportunities for the development of rural areas are diverse in the republic. In this regard, studies aimed at assessing the potential of rural settlements, as well as the effectiveness of the activities of State and local authorities in ensuring sustainable development of rural areas, become relevant. The generalization of literary sources and foreign experience showed the importance of the main directions of public support for rural residents, the implementation of which contributes to the efficient use of agricultural resources, modernization of production and development of innovative technologies, formation of conditions for the intensive development of small business and entrepreneurship in rural areas, the increase in the employment level of rural residents due to expanding the scope of non-agricultural activities and more fully involving rural labor resources in economic turnover, increasing their level of income.

The innovation process is investigated as a continuous flow of transformation of specific technical ideas on the basis of scientific developments of new technologies, introduction of them in production. The issues of introduction of innovations in the regions, a comprehensive study of practical aspects of the use of digital technologies in agricultural sectors are considered. It was revealed that the expansion of distribution of the latest technical means and IT developments in agro-industrial complex of the Republic of Kazakhstan will contribute to the increase in labor productivity, increased contribution of agricultural sector to the country's GDP, and increase in potential for export of agricultural products to the world markets. It is shown that development of agro-industrial production is ensured by automated monitoring of cultivated land, facilitating digitalization process, and creating an information platform for monitoring safety on food market. A domestic development is presented, which is an information system for managing agricultural enterprise "AgroStream", which is known abroad, which has a large volume of technologies, varieties, and crops in order to determine the highest performance of domestic product, analyzes data, providing them to the users in convenient form, to make management decisions. It has been determined that providing producers of agricultural products with necessary information can reduce costs and reduce shortage of skilled labor. Entrepreneurs need to produce more food with fewer resources, so significant breakthrough in agricultural production technology is needed. The main task of digitalization is to significantly simplify all processes in farmers' activities from production to marketing of goods.

The issues of "green" economy as a paradigm for the development of agricultural sector of the country's economy is analyzed. The main elements of the transition to ecosystems are summarized: price regulation in accordance with the basic principles of sustainable development of rural areas; reforming and developing an "ecological" tax system; sustainable public investments and their increase in natural capital; socially oriented strategies. The ways of implementing the concept of "green" economy: general economic and technological are shown. The main objectives of its development as significantly reducing the adverse impact on the environment and risks of environmental degradation are determined, as well as the possibilities and prerequisites for expanding its sphere in agriculture of the republic. It is noted that several projects have already been implemented in Kazakhstan that fully meet environmental criteria. It is indicated that in rural areas there are necessary conditions for production process of organic products. Data on organic producers of the Republic of Kazakhstan and other types of operators in the world are presented. As a result of the study, it was concluded that the ultimate goal of green economy is to create living conditions that optimize the interaction of its financial, environmental and social components, the relationship with the most advanced agricultural enterprises, the development of environmental management support programs that stimulate the formation of innovative networks and cluster structures in rural areas. The main principle of "green" economy is the expansion of organic agriculture sector, introduction of certificates for environmentally friendly products and increase in their exports.

The study reflects the importance of small and medium-sized businesses in creating new jobs, introducing and commercializing radical innovations. It is noted that with effective public support, this category of entrepreneurs is able to achieve significant results both in the short and long term, and will provide access to new markets. The article shows the created favorable conditions for the development of agricultural entrepreneurship, testifying high positions of Kazakhstan, the important role of six public support programs, contributing to significant improvement of situation of business entities, contribution of domestic small and medium-sized enterprises to GDP. The low employment in this area is emphasizes, differences by industry, taking into account that some features of institutional and regulatory framework create disproportionate conditions for SMEs. Trade and investment barriers prevent it from fully entering domestic and global trading platforms. In OECD countries, small and medium-sized businesses make up the majority of business sector. The authors testify that in the future new approaches to the effective development of entrepreneurial activity will be developed; benchmark for expanding the scope of small and medium-sized entrepreneurs is provided in the Strategic Plan of Kazakhstan until 2025. In modern conditions, the mechanism for ensuring their effective functioning should be based on strengthening of government support, providing lending funds, and a wide range of other financial products to ensure a favorable macroeconomic situation in the State.

The issues of resource policy, which will predetermine the future growth of industrialization and urbanization, the forward movement of China's market-oriented economy, and the growing involvement in international cooperation, have been studied. Acceleration of the process of socio-economic development largely depends on the state of agricultural sector. It is noted that the country intends to follow the policy of openness based on mutually beneficial partnerships with other States and foreign organizations in order to increase the efficiency of agro-industrial production, increase the income of peasants and increase the competitiveness of Chinese products on the world market, as well as modernization of agriculture. It is shown that solving the problems of agro-industrial complex will remain a priority task. Its innovative reform is envisaged, creating a long-term mechanism for the integration of the city and countryside according to the principle “Industry supports agriculture, the city helps to the countryside”. The countries of Central Asia and the People's Republic of China face a number of tasks aimed to further development of agricultural sector, increase the efficiency and competitiveness of the industry, improve the well-being of rural residents and boost the rural economy, expand sales markets and stimulate exports, and international trade in agricultural products. In this regard, China continues to work on improving the quality and safety of agricultural products, fulfills its obligations as a member of the WTO, increases the production of environmentally friendly agricultural raw materials and food products domestically and abroad, participating in bilateral and multilateral intergovernmental cooperation in agro-industrial sphere. The authors emphasize that the PRC is one of the most important strategic partners of Kazakhstan in view of economy as a whole and specifically on the growth and development of agricultural sector.

A comparative analysis of the efficiency of crop production and its cost is presented. The necessity of using an additive model and methodology for calculating the share influence of individual factors in determining production costs has been justified. The dynamics of indicators of the volume of proceeds depending on the sale of all products of crop production sector, as well as sales volume of wheat and barley according to the data of a specific agricultural enterprise are studied. The average annual growth rates of production and cost of these crops is calculated. The value and specific weight of production costs when growing them for the analyzed period is shown in comparison. It has been determined how, in quantitative terms, material costs and depreciation costs affect the amount of expenses. The relationship between the indicators of efficiency of crop production and cost price is considered. Its direct impact on the level of income in production and sale of products has been determined. The need for constant monitoring and stabilization of material costs is noted, especially for fuel and lubricants and spare parts, depreciation deductions, which are the main factors in increasing the profitability of goods. The necessity of constant monitoring of indicators calculated on the basis of economic factors that accumulate all elements of production process has been justified. In the conclusion of the article, the reserves for increasing the volume of crop production yields are revealed, recommendations on increasing competitive advantages in crop production sector are presented.

The issues of agricultural production are shown, which differs from other sectors of economy in a number of features, which affects the organization of its accounting. The specificity of agriculture, first of all, lies in the fact that living organisms - animals and plants - act as the object of labor, and the land is the main production means. Production process takes place in natural conditions, in this regard, weather conditions affect its results. It is shown that in agricultural sector, agricultural production cycle has a long character and is equal to one calendar year, during which agricultural products are accounted at the normative forecast (planned) cost, and the actual cost is determined only at the end of the year. The authors state that in order to control the level of costs in production of any product, in addition to the standard (planned) and actual cost, it is necessary to calculate the provisional (expected) cost, which, like the expected financial result, is determined as of October 1 of the current year. It was revealed that the biological characteristics of agricultural production are characterized by the receipt of several types of products from one crop or animal species at the same time. Therefore, in accounting, one should differentiate between costs and calculation of cost price of the output of various product assortments. It is justified that cost accounting in the main branches of AIC is carried out not by the objects of calculation (grain, milk, offspring), but by objects of accounting (spring wheat, sheep breeding, etc.). The costs between all types of samples of goods are mainly distributed according to the determined coefficients, in proportion to their assessment.

The state of livestock production industry in Kazakhstan is considered, the problems of its development are outlined. The importance of livestock production for ensuring the country's food security in the context of the decrease in business activity due to quarantine restrictions has been updated. The role of investment in the growth of economic indicators based on implementation of the State program "Information support of agro-industrial complex entities on gratuitous basis" is analyzed. The activities aimed at its implementation in 2020 are shown. The authors emphasize the need to provide innovative technologies and results of modern scientific research on livestock production for agricultural producers on national scale. Forecast calculations of the expected increase in the value of commercial products of livestock production sector when using innovations in feeding, improving herd structure, breeding, care and veterinary services are presented. Based on the analysis of deviations of the actual animal productivity from their standard breed indicators, the volume of shortage of marketable products was determined, first of all, which are associated with low level of organization of animal keeping, namely: diet, fertilization, prevention of morbidity, treatment, lack of modern methods of forming of livestock structure, breeding work. The authors point to one of the reasons for the imperfect management system in livestock production - lack of awareness of farmers about new technologies and approaches to solving livestock and veterinary problems. It is concluded that effective support of scientists and specialists with information on advanced production experience is the basis for making informed decisions on technological modernization of agricultural production based on the latest domestic and foreign progressive methods.

Currently, the establishment and maintenance of management accounting is one of the priority conditions, which enables the Heads of enterprises to make timely decisions in the field of management. Directions of development, production capacity, types of produced products – all these parameters require analysis, systematization and accounting. The responsibility of all levels of administration for the efficiency of production, economic and financial activities is increasing. The authors studied the procurement process at sausage production enterprises, including the procedures for the purchase, delivery, acceptance, storage and pre-sale preparation of products. It has been determined that the following factors influence the organization of accounting system in this industry: finished products are obtained as a result of processing of primary raw materials; features of technological process depend on the type of raw materials, recipes; sausage production is distinguished by high level of mechanization and automation. The conducted studies show that management accounting does not always ensure the fulfillment of all tasks assigned to it. According to the authors, they can be supplemented with the following list: provision of information on the availability of raw material base; formation of budgets and forms of management reporting for raw materials supplied by the customer; control over compliance with sanitary and hygienic standards, quality of raw materials and finished products; providing data on product line, availability of ecological packaging. The solution of these problems contributes to the increase in the efficient and effective management; reduction of labor costs for executives and managers who make decisions on information and settlement processes.

As the research aim, the authors analyze theoretical and practical directions of increasing the competitiveness of products of agro-industrial complex of the republic and give recommendations on the formation and development of its competitive advantages. The article shows the problems of the industry that require accelerated decision-making. The key task is, first of all, refusal from the raw material orientation in agricultural sector, production of high-quality exportoriented agricultural products. In a pandemic, the public support of the regions largely determines the level and quality of life of their population. Food import and export volumes are considered. The conclusion on the need to improve measures aimed at increasing export potential of agricultural enterprises is made. Forecast of production of ready-made feed for farm animals is presented, taking into account the use of innovative technologies, which will contribute to the increase in the population number of cattle and its productivity. It is noted that in order to establish mutual interests of the State and small businesses, the growth of regional economic potential, efficient use of resources of local and republican budgets, consulting services are important, in particular, holding of consulting and training workshops, training programs. The necessity of a wide range of scientific research on the issues of development of country's agro-industrial production and ensuring the availability of knowledge of modern technologies through scientific and information support for agricultural producers, which allows to increase the competitive advantages of agri-industrial complex on domestic and foreign markets, has been justified. The forecasts of production and demand for agricultural products are calculated according to scientifically grounded norms per capita.

With the spread of the COVID-19 pandemic in most countries, after the adoption of emergency measures to prevent the spread of coronavirus infection, various economic measures have been implemented to support the population and stabilize the economy. Global changes are taking place in the world, which is associated with issues of cooperation, management activities using a wide range of methods, transformations in agro-industrial complex. To ensure food security of the country, the role of agricultural sector of the republic is increasing. The authors explored main directions of the effective development of vegetable growing in the southern region of the country. The issues of vegetable-growing subcomplex of agri-industrial complex have been identified. Based on the analysis, their assessment, as well as the potential of the industry's innovative activity are presented. There are great prospects for vegetable market, as the consumption of these products, which are rich in vitamins, minerals necessary for the organism, as well as a balanced diet, is increasing. The solution to the problems is in the transition to industrial technologies, the widespread dissemination of business ideas. The measures necessary to expand the scope of introduction of high-performance technologies in the vegetable sector are considered. The importance of public support for the growth of vegetable production is shown. The destabilizing factors of competitiveness of vegetable growing in Kazakhstan have been identified, proposals on improvement of the efficiency of this industry have been developed which are based on innovation. The authors state the need for innovative restructuring in breeding and seed production of vegetable crops, public variety testing, and control over the use of pesticides. The level of provision of the population with vegetable products, and processing industry with raw materials are determined by the development and location of vegetable growing in the republic, as well as labor provision and transport accessibility of sales markets.

The research aim is to study the current state of development of livestock production in the East Kazakhstan region, consider the main problems and prospects. The article provides a detailed analysis of livestock production activities in the East Kazakhstan region in the period from 2016 to 2020 by comparing the indicators of number of livestock and poultry population, their productivity, production volume of livestock production industry. The structure of production by farm categories is shown in dynamics. The indicators are presented taking into account the indicative parameters of the State Program on Development of AIC RK for 2017-2021. The main problems of the livestock sub-complex of the East Kazakhstan region are identified, including low level of provision with forage base, lack of high-quality animal nutrition, which, in turn, contributes to reduction of productivity of animals and poultry, small proportion of breeding stock. The author notes that a significant shortage of livestock production industry is weak technical equipment, unjustified technological processes and lack of a single production organization scheme. Emphasis on public support as a result of the successful implementation of the longterm sectoral program on development of dairy farming for 2018-2027 will contribute to stimulating the activities of personal subsidiary farms, their increase through the creation of family farms, which will increase the efficiency of livestock farms. In the future, strict observance of sanitary and hygienic requirements, timely implementation of full-fledged veterinary and pedigree work will increase the breeding cattle population in this region.

The article presents the results of economic and statistical analysis of poultry industry in Kazakhstan. The assessment of its condition and development in the leading regions of Kazakhstan for the period from 2010 to 2019 was done in dynamics. The fundamental factors motivating the efficiency of poultry farming in the republic have been determined. A number of problems are highlighted, the early solution of which will contribute to ensuring the country's food security, which is especially important, taking into account the current state of import dependence in this sector. It is shown that expansion of production of poultry products satisfies the internal needs for poultry meat, thereby reducing import dependence for a number of products of poultry subcomplex. The reasons for the decrease in poultry population number in the regions have been justified. Measures aimed to minimize the influence of constraining factors on development of poultry farming have been developed. The article provides recommendations of recommendatory nature on solution of the problems identified as a result of the analysis, including recommendations on improving the feed base, reimbursing part (30%) of financial costs associated with purchase of machinery and special equipment, construction of modular production structures for meat and egg farms, preferential subsidizing of investment activities of poultry enterprises, as well as the formation of stabilization funds for feed grain in State reserve and association of agricultural producers, the need to use highly productive poultry crosses, development of our own breeding base for poultry farming, purposeful work to improve feed supply, introduction of resource-saving energy-intensive technologies, and provision of the industry with qualified personnel.

The article notes that in rural areas, re-development is necessary to ensure the sustainable development of specific area. The authors believe that it is possible to improve the farm structure by enlarging them by combining small business entities or providing another land plot in exchange. Such works will result in achievement of the desired structural change, only if it is implemented systematically and becomes a permanent element of long-term rural administration policy. Measures related to the consolidation and equivalent exchange of land plots should be introduced comprehensively and unambiguously in combination with subsequent development of such territories. Only then can the intended goal be fully achieved, that is, improvement of their spatial structure. Taking into account the limited funds, it is necessary to develop a strategy in order to identify the regions for community, districts or voivodships in which such activities should be carried out on a priority basis. Determination of lands for unification must be well thought, rational and, above all, it is necessary that the effect of such work brings measurable results for the country's agricultural policy. The survey ranked 32 characteristics which are specific to each village using the zero unitarization method and Hellwig method. The results of surveys carried out in 41 settlements of the Zharnovskaya community with a total area of 14 106.91 hectares, divided into 22 638 cadastral plots, are presented. The study area is located in central Poland.

The issues of land legislation in the field of regulation of land relations have been identified. It was determined that pre-reform period was characterized by the planned development of economy, on-farm land management design was mandatory and was of a directive nature. The author notes that the Rules for Rational Use of Agricultural Lands establish the existence of onfarm land management projects aimed at their rational use. The results of the analysis showed that currently in the land legislation of the Republic of Kazakhstan there are no clear requirements for drafting projects in the system of measures on land use regulation. Therefore, in practice, they are developed by only a small part of economic entities, which leads to deterioration in reclamation state of agricultural land, decrease in fertility level, contamination of crops with weeds, spread of various diseases and plant pests, degradation of forage lands (pastures, hayfields), etc. All this is the result of underdeveloped land legislation, weak implementation of public control over the use and protection of land. The existing structure of on-farm land management projects has been analyzed. The conclusion on the need for their development, as well as methodological instructions based on new approaches and innovative technologies was done. It is noted that in 2018 at the legislative level, amendments were made to the Land Code, regulating the procedure and features of the provision of State-owned agricultural land for peasant or private farm operations, agricultural production through tender commission. Owners or land users were invited to develop on-farm land management projects at their own expense.

This article presents the existing methodology of determining the cadastral value of land in settlements of the Republic of Kazakhstan. The concept of State appraisal of the value of land plots is reflected on the basis of the standard land payment rate, market approaches to the cadastral registration of land use. The influence of real estate market on payment for land in the category of land of settlements is considered. The article presents the foreign experience of American and Western European systems of zoning of territories, as well as countries such as Japan and Singapore, which are perceived in unity with the settlement mechanism and as an instrument of territorial development. It is proposed to introduce a new coefficient for commercial purposes for land plots located in the RS. As an example, the cadastral value of one land plot has been calculated. It was revealed that method of zoning the lands of Kazakhstan is in many respects identical with the foreign one. Its shortcomings are shown and proposals on improvement by the type of Nur-Sultan are given. The existing number of zones is analyzed, their frequent fragmentation is noted. The expediency of combining 1 and 2, 25 and 26 zones is indicated. The conclusion: zoning of land in settlements is carried out in order to determine the boundaries of assessment zones and correction factors to the basic land plots payment rates, and is also necessary as a tool for managing land resources in built-up areas.

The problems in implementation of a number of programs adopted for the development of rural settlements in Kazakhstan are shown, including: low level of production and engineering infrastructure in rural areas of the republic; decline in the quality of education due to the lack of competition among social workers in rural areas. Proposals on early solution of the current situation have been developed. The need for stage-by-stage financing of the assigned tasks and strict control over their implementation, provision of financial mechanisms is indicated, in order to increase the remuneration of specialists in the field of agro-industrial production, it is necessary to develop specific effective measures aimed at increasing the effectiveness of agricultural sector. The authors state that budget expenditures for the development of low-potential RS are ineffective. Prospects for the development of rural areas to a certain extent depend on the activation of regional public bodies and local self-government in expanding the methods of managing socioeconomic processes, developing interaction with the population and business structures, which will make it possible to successfully implement the set objectives, significantly increase the level of employment and incomes of the rural population, improve living conditions and on this basis increase the number of regions with stable rural population; will help improve the quality of life of the village residents. In the course of the study, methods of comparing economic indicators in dynamics, systematization, and generalization of scientific data were used.

The current problems of the effective use of labor potential of rural areas, farms (peasant farms), personal subsidiary plots, contributing to the increase in the competitiveness of agricultural sector of Kazakhstan, and ensuring the country's food security are considered. Assessment of structural transformations that have taken place in agriculture and their impact on development of labor potential of rural areas is given. The analysis of the level of diversification of production in agroindustrial complex by regions, the use of sown areas by agricultural producers in recent years. Calculated gross agricultural output of the republic in the period 2015-2019, including in sectoral breakdown: livestock and crop production. It is noted that the growth of the competitiveness of agroindustrial production depends on the increase in the efficiency of functioning of agricultural entities, as well as personal households. The authors identified the factors that hinder the development of households of the population. The results of calculations of effective management of private household plots based on grouping are presented, depending on the number of family members, livestock and the size of the areas required for growing crops in personal subsidiary plots. The main directions of increasing the competitiveness of the country's economy as a whole, including agroindustrial complex, have been determined. Significant arguments are given for the development of a competitive environment on markets of agricultural products and raw materials in the interests of the end consumer of goods, works and services, contributing to the rational use of resource opportunities, achievement of national welfare at relatively low costs of production and circulation.

The purpose of the study is to examine main trends and phenomena on labor market in agriculture. In the process of studying this problem, it was revealed that most of the employed population of the region lives in rural areas. It has been determined that at present the rural labor market is characterized by decrease in the number of employed in agricultural sector of economy, deterioration in the quality parameters characterizing the use of labor, discrepancy between the level of competence of specialists and the demands of expanded reproduction and efficiency of labor resources, and growing imbalance in the demand and supply of qualified workers. It has been determined that in conditions of unemployment in rural areas, the increased shortage of professional personnel in the main mass specialties in agro-industrial production has been noted among residents. The analysis of the structure of the employed in Akmola region was done, which showed significant differences between employment in urban and rural areas. A negative trend is shown which is associated with increase in proportion of the population, whose age exceeds the working age, in the total population of the village. Comparative analysis of sectoral structure of rural employment showed a decrease in the share of people who are employed in agriculture. In the course of the study, the main reasons for the rural population flow to the city have been determined. The main factors contributing to the return of skilled workers to agricultural sector are indicated. Priority areas of labor supply for rural residents have been identified, the most important of which are the development of small and medium-sized businesses in rural areas, as well as self-employment in private households. A number of measures aimed to increase the effectiveness of functioning of labor market in rural areas are proposed.

The implementation of strategic goals of the development of agro-industrial complex can be achieved due to the significant potential for growth in production volume of flour-cereals industry, competitive advantages. The article discusses the raw material reserves of domestic flour-cereal industry, sufficient for sustainable and balanced production of various types and varieties of flour, to fully meet the needs of the bakery, confectionery and pasta industries. Production indicators of flour output when all production capacities are loaded are presented, which determines the possibility of expanding export markets. The author states that flour and cereal industry, which is part of grain products subcomplex of agro-industrial complex, is included into the links of the added value chain, interacts with technologically related industries, which improve its structure, expand export opportunities, and contribute to the growth of the competitiveness of national economy. The importance of production of flour-milling products is determined by its contribution to the formation of food security in the country due to the significant increase in production of high-quality domestic food products. The author points out, that in Kazakhstan, the Roadmap on development of grain processing will be developed. The activities of the subsidiary LLP BioOperations (Tayinsha town, North Kazakhstan region) are aimed at production of bioethanol, wheat gluten, starch, flour and animal feed. The main direction of functioning of LLP "Aruana- 2010" is production of flour (wheat, bakery), providing it to trade enterprises and manufacture of bakery products. Flour of the "PATSHA" trademark is made from high quality grain, with high protein content, grown in ecologically clean fields of Kazakhstan.