摘要：The purpose of the study . The purpose is to analysis the use of biological assets through econometric models and quantifies the relationship between economic indicators of agricultural activity. The article is devoted to the possibilities of econometric analysis in the context of limited empirical data on Russia regarding the use of biological assets. Materials and methods . The article analyzed the Russian and foreign bibliography on the problems of biological assets research. In the context of the study of biological assets, the possibilities of using econometric analysis methods based on spatial, temporal or panel data are shown. A multi-regression model based on three groups of indicators (livestock and crop indicators, as well as indicators reflecting agricultural development in general) and implemented in two phases has been built. This model allowed making estimates of the impact of biological assets on the value of agricultural products in Russia. The methods of correlation analysis investigated the closeness of the relationship between the variables in the model. The initial data for this study were the annual data for the period 2000–2018. An array of more than 150 observations was used. For the purpose of comparability, this array has been converted into relative values, i.e. econometric analysis was carried out on growth rates. Results . This article highlights the main areas of research on biological assets presented in the works of Russian and foreign scientists-economists. It is concluded that there are a wide range of issues of assessment and accounting of biological assets in Russian publications and in the context of the transition to international reporting standards. These problems are not relevant for foreign researchers – in foreign publications presented mainly the search for effective mechanisms for assessing the market value of biological assets using complex econometric models. The article substantiates the importance of using econometric analysis methods in Russian conditions, highlights a number of areas of such analysis and presents a multifactorial regression model. The implementation of the model allowed quantifying the hypothesis of the strong impact of biological asset productivity on the value of agricultural organizations. Based on the construction of the trend line and the choice of the optimal value of the value of the value of the approximation, a short-term forecast of the value of agricultural products produced by livestock and crop production was made. In addition, the correlation matrix assesses the closeness of the relationship between economic indicators. Conclusion . Economic analysis of biological assets should include a variety of areas – valuation, accounting and auditing, insurance and leasing, efficient use and management. The debate between proponents and opponents of the valuation of biological assets at fair value as an alternative to historical value accounting is of particular relevance today. Many issues relating to the valuation and use of biological assets can be addressed by econometric analysis techniques. In Russian practice, this approach is not yet widespread. However, it is it that it quantifies the complex links between economic variables (including biological assets) that characterize agricultural activities.
