Accounting and analytical tools for ensuring the safe functioning of vertically integrated agro-industrial structures in the context of sanctions restrictions

Amina Khusainova; Nataliya Zvonareva

doi:10.29039/2409-6024-2026-14-6-518-533

UDC

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VAK Russia

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ACCOUNTING AND ANALYTICAL TOOLS FOR ENSURING THE SAFE FUNCTIONING OF VERTICALLY INTEGRATED AGRO-INDUSTRIAL STRUCTURES IN THE CONTEXT OF SANCTIONS RESTRICTIONS Accounting and analytical tools for ensuring the safe functioning of vertically integrated agro-industrial structures in the context of sanctions restrictions

АА Аа

Published in Russian Journal of Management · Pages 518–533 · Rubric: Corporate Management

DOI: https://doi.org/10.29039/2409-6024-2026-14-6-518-533

Received: 13.07.2026 Accepted: 14.07.2026 Published: 23.07.2026

Authors

Amina Khusainova

Nataliya Zvonareva

Amina Khusainova

Financial University under the Government of the Russian Federation prorektor po ekonomicheskoy i finansovoy rabote · rektorat

Nataliya Zvonareva

Financial University under the Government of the Russian Federation senior lecturer · Kafedra biznes-analitiki

ABSTRACT

The article discusses accounting and analytical tools for ensuring the safe functioning of vertically integrated agro-industrial structures (VIAS) under the conditions of sanctions restrictions. It is proved that the analysis of the VIAS only for individual legal entities or only for consolidated financial statements does not allow us to see the redistribution of value, debt burden, tax and monetary gaps and import dependence within the vertical. As an alternative, a contour approach is proposed, in which the object of observation is the functional and economic segments: the raw material base, processing, logistics, sales and export. Based on open data from the largest agro-industrial structures and regulatory and analytical sources, an instrumental model is proposed that includes segmented management accounting, scenario budgeting, early warning financial analysis, a digital analytical environment, as well as an ESG and import dependence module. Particular attention is paid to why the segment section makes it possible to identify inter-unit risks earlier than they appear in the group's final financial statements.

KEYWORDS

vertically integrated agro-industrial structures, agro-industrial complex, management accounting, sanctions restrictions, segment analysis, import dependence, risk management

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This work is licensed under Creative Commons Attribution-NonCommercial 4.0 International

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Chief editor

Aleksandr Suglobov

a_suglobov@mail.ru

Deputy Editor-in-chief

Aleksey S. Mindrin

Publishing editor

Nadezhda Troitskaya

nn2209@mail.ru +7(915)259-03-86

This work is licensed under Creative Commons Attribution-NonCommercial 4.0 International Creative Commons

GOST

Khusainova A. S., Zvonareva N. S. Accounting and analytical tools for ensuring the safe functioning of vertically integrated agro-industrial structures in the context of sanctions restrictions // Russian Journal of Management. 2026. no. 6. pp. 518-533. DOI: https://doi.org/10.29039/2409-6024-2026-14-6-518-533. (Date of access 08.09.2026).

MLA

Amina Khusainova, Zvonareva N. S.. "Accounting and analytical tools for ensuring the safe functioning of vertically integrated agro-industrial structures in the context of sanctions restrictions." Russian Journal of Management 14.6 (2026): 518-533. DOI: https://doi.org/10.29039/2409-6024-2026-14-6-518-533.

APA

Khusainova A. S., Zvonareva N. S. (2026). Accounting and analytical tools for ensuring the safe functioning of vertically integrated agro-industrial structures in the context of sanctions restrictions. Russian Journal of Management, 14(6), 518-533. https://doi.org/10.29039/2409-6024-2026-14-6-518-533

Chicago

Amina Khusainova, Zvonareva N. S.. "Accounting and analytical tools for ensuring the safe functioning of vertically integrated agro-industrial structures in the context of sanctions restrictions." Russian Journal of Management 14, no. 6 (2026): 518-533. https://doi.org/10.29039/2409-6024-2026-14-6-518-533.

WIKI

{{cite journal | author = Khusainova A. S., Zvonareva N. S. | title = Accounting and analytical tools for ensuring the safe functioning of vertically integrated agro-industrial structures in the context of sanctions restrictions | journal = Russian Journal of Management | year = 2026 | volume = 14 | issue = 6 | pages = 518-533 | doi = 10.29039/2409-6024-2026-14-6-518-533 }}

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