name
Reznichenko Sergei Mikhailovich
Scholastic degree
•
Academic rank
associated professor
Honorary rank
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Organization, job position
• Kuban State Agrarian University
доцент
Research interests
Web site url
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Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 4
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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Description
The article presents the methodological regulations that optimize the placement of agricultural production to ensure the growth of its economic stability, taking into account zonal features, resource opportunities and innovative and investment support
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ANALYSIS OF THE TAX RISK OF ORGANIZATIONS
DescriptionIn the article, the author considers the essence of tax risks, summarized methodological approaches to the determination of tax risk classification and systematization of tax risks; stages in the analysis of tax risks
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Description
In this article the essence of falsification of accounts was revealed, the ways of distortion of financial statements were shown, types of unreasonable accounting records were considered, classification of methods of research of documentary data was developed
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FACTORS AND CONDITIONS ECONOMIC SUSTAINABILITY OF FARM ORGANIZATIONS IN THE REGION
DescriptionThe article noted that the aggravation of the problem of economic sustainability of agricultural organizations in the modern market economy, caused by the influence of the complex as a deterrent, and potentially contributing to internal and external factors, showing up at all stages of the reproductive process. Investigation of this problem has allowed allocating and justifying the most important factors, classified in the context of organizational, economic, innovation and investment, financial and social components, affecting the process of ensuring the economic sustainability of agricultural organizations, taking into account the specific conditions of their operation. Among the constraints, we highlighted the high cost of borrowing, the fiscal tax policy, price disparity, lack of working capital, high financial risks and depreciation of fixed assets, low production efficiency, aging staff, lack of highly qualified personnel, and others. Among the factors conducive to economic stability, we defined such factors as loans, incentives, insurance, government support, the intensification of innovation, use of new resource-saving technologies, modernization and reconstruction of production, increasing the responsibility of the business, improving human resources and others. The proposed classification by the nature of influence on the object of control in the context of structural and functional components enables the development of mechanisms and tools to increase agricultural organizations adaptation to the changing environment. The author concludes that by taking into account all the factors and the formation of an effective management system based on agroeconomically harmonious coordination of market mechanisms and government regulation, it is really possible to achieve economic growth that will create the conditions for balanced, sustainable and socially-oriented economic development