Costs and financial results in agriculture of Russia and Belarus: a comparative analysis based on open statistical data

Olga Dudina; Olga Rykalina; Dina Bukharova; Natalia Fedorova

doi:10.55186/25876740_2026_69_5_612

VAK Russia 5.2.3 UDC 338.4

2 more Collapse

COSTS AND FINANCIAL RESULTS IN AGRICULTURE OF RUSSIA AND BELARUS: A COMPARATIVE ANALYSIS BASED ON OPEN STATISTICAL DATA Costs and financial results in agriculture of Russia and Belarus: a comparative analysis based on open statistical data

АА Аа

Published in INTERNATIONAL AGRICULTURAL JOURNAL · Issue 5, 2026 · Pages 612–615 · Rubric: International experience in agriculture

DOI: https://doi.org/10.55186/25876740_2026_69_5_612

Received: 16.04.2026 Accepted: 27.05.2026 Published: 15.09.2026

Authors

Olga Dudina

ORCID

Olga Rykalina

ORCID

Dina Bukharova

ORCID

Natalia Fedorova

ORCID

Olga Dudina

Academic degree: candidate of economic sciences

Ural State University of Economics associate professor of the department · department of accounting and auditing · Russian Federation · Yekaterinburg

ORCID

Olga Rykalina

Academic degree: candidate of economic sciences

Ural State University of Economics associate professor of the department · department of accounting and auditing · Russian Federation · Yekaterinburg

ORCID

Dina Bukharova

Academic degree: candidate of economic sciences

Ural State University of Economics associate professor of the department · department of accounting and auditing · Russian Federation · Yekaterinburg

ORCID

Natalia Fedorova

Academic degree: candidate of economic sciences

Science rang: docent

Russian Presidential Academy of National Economy and Public Administration department of management · Russian Federation · Moscow

ORCID

ABSTRACT

The relevance of the study is determined by the growing importance of a comparable assessment of cost conditions and financial results in agriculture under price volatility, uneven output dynamics and differences in the openness of national statistical systems. For Russia and Belarus, this issue has practical significance for evaluating current agricultural efficiency and for improving accounting and analytical support for managerial decisions. The purpose of the study is to compare cost conditions and financial results in the agricultural sectors of Russia and Belarus on the basis of open statistical data and to identify differences in production structure, producer price dynamics, profitability parameters and statistical observability of financial outcomes. The methodological basis relies on official statistics of the Federal State Statistics Service of Russia and the National Statistical Committee of the Republic of Belarus, as well as on comparative, index, structural and analytical methods. The study uses indicators of agricultural output, production indices, producer price indices, output structure, revenue, net profit, sales profitability, the share of profitable farms and territorial differentiation of production and finance. The scientific novelty lies in the fact that the comparison is carried out not only through conventional indicators of output and profitability, but also through the degree of availability of open financial statistics and through the author’s indicators of price asymmetry and loss coverage by profit. The results show that in 2024 Russian agriculture operated under a decline in physical output combined with an increase in producer prices, while Belarusian agriculture recorded output growth. The analysis demonstrates that the Russian model is characterized by a more pronounced price asymmetry between crop and livestock production, whereas the Belarusian farm sector shows a higher share of profitable units and a more complete open statistical representation of revenue, profit and profitability. These findings make it possible to refine the interpretation of costs and financial results in the agrarian economies of Russia and Belarus through the interaction of production structure and statistical transparency.

KEYWORDS

costs, financial results, Russia, Belarus, open statistical data, profitability

Text

Text (PDF)

Read Download

1. Bethwell C., Sattler C., Stachow U. An analytical framework to link governance, agricultural production practices, and the provision of ecosystem services in agricultural landscapes // Ecosystem Services. 2022. Vol. 53. P. 101402. DOI:https://doi.org/10.1016/j.ecoser.2021.101402

2. Briamonte L., Frascarelli A., Pecorino B. Financial instruments and access to credit for the development of agricultural and agri-food enterprises: ecological and digital transition // Economia Agro-Alimentare. 2023. Vol. 25, No. 2. P. 7-14. DOI:https://doi.org/10.3280/ecag2023oa16097

3. Cao L., Wang G. Impact of digital finance on agricultural output: from the perspective of digital development of agriculture // Finance Research Letters. 2024. Vol. 66. P. 105698. DOI:https://doi.org/10.1016/j.frl.2024.105698

4. Chamorro-Padial J., García R., Gil R. A systematic review of open data in agriculture // Computers and Electronics in Agriculture. 2024. Vol. 219. P. 108775. DOI:https://doi.org/10.1016/j.compag.2024.108775

5. Dmytriieva V., Sviatets Yu. Turning points in agriculture development in Ukraine: results of analysis on the base of purified data // Agricultural and Resource Economics. 2021. Vol. 7, No. 1. P. 5-21. DOI:https://doi.org/10.51599/are.2021.07.01.01

6. Kuang M. Performance evaluation of agricultural financial funds based on smart big data analysis // Mobile Information Systems. 2022. Vol. 2022. P. 5046869. DOI:https://doi.org/10.1155/2022/5046869

7. Kumar A., Pant S. Analytical hierarchy process for sustainable agriculture: an overview // MethodsX. 2023. Vol. 10. P. 101954. DOI:https://doi.org/10.1016/j.mex.2022.101954

8. Pavlova K., Trichkova-Kashamova E., Dimitrov S. Risk Assessment on an Agricultural Farm // WSEAS Transactions on Business and Economics. 2024. Vol. 21. P. 1418-1427. DOI:https://doi.org/10.37394/23207.2024.21.116

9. Qassis O. Agriculture and food in the West Bank after October 7, 2023 // Culture, Agriculture, Food and Environment. 2024. DOI:https://doi.org/10.1111/cuag.12318

10. Andryuschenko S. A., Kutenkov R. P., Bondarenko Yu. P. Effektivnost' ispol'zovaniya osnovnyh fondov kak faktor povysheniya konkurentosposobnosti regional'nyh APK // Ekonomika sel'skogo hozyaystva Rossii. 2021. № 5. S. 8-13. DOI:https://doi.org/10.32651/215-8

11. Bykovskaya N. V., Kamaykina I. S., Marinicheva A. V. Ocenka finansovogo sostoyaniya sel'skohozyaystvennyh organizaciy v zavisimosti ot razmera // Ekonomika sel'skogo hozyaystva Rossii. 2022. № 6. S. 100-102. DOI:https://doi.org/10.32651/226-100

12. Bykovskaya N. V., Poddubnaya Z. V., Dolgova E. A. Ocenka finansovogo sostoyaniya sel'skohozyaystvennyh organizaciy v zavisimosti ot vida deyatel'nosti // Ekonomika sel'skogo hozyaystva Rossii. 2022. № 5. S. 91-96. DOI:https://doi.org/10.32651/225-91

13. Zinchenko A. P., Kagirova M. V. Ocenka razvitiya sel'skogo hozyaystva Rossii v sisteme nacional'nyh schetov // Voprosy statistiki. 2021. T. 28, № 5. S. 28-38. DOI:https://doi.org/10.34023/2313-6383-2021-28-5-28-38

14. Ivanov Yu. N., Ponomarenko A. N., Sil'chuk A. A. K voprosu ob interpretacii statisticheskogo pokazatelya raspolagaemogo dohoda domashnih hozyaystv // Ekonomicheskiy zhurnal Vysshey shkoly ekonomiki. 2021. T. 25, № 2. S. 292-308. DOI:https://doi.org/10.17323/1813-8691-2021-25-2-292-308

15. Medvedeva T. A., Alekseeva N. V., Ivanov E. A., Semenov A. A., Tolstova M. L., Stepanov A. V. Finansy predpriyatiy agropromyshlennogo kompleksa: aktual'nye voprosy analiza i upravleniya // Agrarnaya nauka. 2022. № 11. S. 194-199. DOI:https://doi.org/10.32634/0869-8155-2022-364-11-194-199

16. Semenova G. N. Ocenka finansovogo polozheniya sel'skohozyaystvennyh organizaciy v Rossii // Ekonomika sel'skogo hozyaystva Rossii. 2024. № 11. S. 67-74. DOI:https://doi.org/10.32651/2411-67

17. Sobolev O. S. Mezhdunarodnaya statistika agroprodovol'stvennyh cen v 2024 godu // Ekonomika sel'skohozyaystvennyh i pererabatyvayuschih predpriyatiy. 2025. № 3. S. 88-94. DOI:https://doi.org/10.31442/0235-2494-2025-0-3-88-94

18. Churilova E. Yu. Analiz dinamiki i prognozy proizvodstva produkcii sel'skogo hozyaystva Rossii // APK: ekonomika, upravlenie. 2025. № 10. S. 60-70. DOI:https://doi.org/10.33305/2510-60

19. Federal'naya sluzhba gosudarstvennoy statistiki. Sel'skoe hozyaystvo v Rossii. 2025 [Elektronnyy resurs]. Rezhim dostupa: http://rosstat.gov.ru/storage/mediabank/S_x_2025.pdf (data obrascheniya: 15.03.2026).

20. Nacional'nyy statisticheskiy komitet Respubliki Belarus'. Ob izmenenii cen proizvoditeley sel'skohozyaystvennoy produkcii po Respublike Belarus'. 2024 god [Elektronnyy resurs]. Rezhim dostupa: http://www.belstat.gov.by/upload-belstat/upload-belstat-pdf/oficial_statistika/2024/Infgrafika_prise_ch_2024.pdf (data obrascheniya: 15.03.2026).

21. Nacional'nyy statisticheskiy komitet Respubliki Belarus'. Deyatel'nost' krest'yanskih (fermerskih) hozyaystv v Respublike Belarus'. 2020–2024 [Elektronnyy resurs]. Rezhim dostupa: http://www.belstat.gov.by/upload/iblock/996/c5cxlfv9yqti3jjsicjd1bbh9ulhq25w.pdf (data obrascheniya: 15.03.2026).

PDF JATS XML

Editor-in-Chief

Aleksandr Fomin

Deputy Editor-in-Chief

Tat'yana V. Kazennova

Responsible Secretary

Irina Mamontova

Issue Editor

Gilyana Yakushkina

Literary Editor

Marina G. Fomina

Editorial

Redakcii Sotrudnik

info@mshj.ru

164

downloads

GOST

Dudina O. I., Rykalina O. A., Bukharova D. H., Fedorova N. O. Costs and financial results in agriculture of Russia and Belarus: a comparative analysis based on open statistical data // INTERNATIONAL AGRICULTURAL JOURNAL. 2026. no. 5. pp. 612-615. DOI: https://doi.org/10.55186/25876740_2026_69_5_612. (Date of access 21.10.2026).

MLA

Olga Dudina, Rykalina O. A., Bukharova D. H., Fedorova N. O.. "Costs and financial results in agriculture of Russia and Belarus: a comparative analysis based on open statistical data." INTERNATIONAL AGRICULTURAL JOURNAL.5 (2026): 612-615. DOI: https://doi.org/10.55186/25876740_2026_69_5_612.

APA

Dudina O. I., Rykalina O. A., Bukharova D. H., Fedorova N. O. (2026). Costs and financial results in agriculture of Russia and Belarus: a comparative analysis based on open statistical data. INTERNATIONAL AGRICULTURAL JOURNAL(5), 612-615. https://doi.org/10.55186/25876740_2026_69_5_612

Chicago

Olga Dudina, Rykalina O. A., Bukharova D. H., Fedorova N. O.. "Costs and financial results in agriculture of Russia and Belarus: a comparative analysis based on open statistical data." INTERNATIONAL AGRICULTURAL JOURNAL, no. 5 (2026): 612-615. https://doi.org/10.55186/25876740_2026_69_5_612.

WIKI

{{cite journal | author = Dudina O. I., Rykalina O. A., Bukharova D. H., Fedorova N. O. | title = Costs and financial results in agriculture of Russia and Belarus: a comparative analysis based on open statistical data | journal = INTERNATIONAL AGRICULTURAL JOURNAL | year = 2026 | issue = 5 | pages = 612-615 | doi = 10.55186/25876740_2026_69_5_612 }}

Copy

Export: BibTeX EndNote RefMan RusMARC

COSTS AND FINANCIAL RESULTS IN AGRICULTURE OF RUSSIA AND BELARUS: A COMPARATIVE ANALYSIS BASED ON OPEN STATISTICAL DATA Costs and financial results in agriculture of Russia and Belarus: a comparative analysis based on open statistical data

Confirmation