№ 106(2), February, 2015
Public date: 28.02.2015
Archive of journal: Articles count 78, 173 kb
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THE IMPACT OF THE SANCTIONS ON THE INVESTMENT CLIMATE AND INDUSTRIAL POLICY OF RUSSIA
Description
In this article considers the condition of investment climate in the industry and the prospects of its change from the result of imposing sanctions from the West. This article considers common economic indicators of the Russian domestic market and defines priorities of increasing investment attractiveness in industry, simultaneously brings out positive and negative sides. We have determined that dependence of Russian regions from economic sanctions is very ambiguous. We have predicted the possible situations where the industry can suffer certain decline and also represented the fields of Russian industrial production where the indicators may have positive results from sanctions. The article indicates a number of spheres of domestic production which directly depended from external impact of foreign countries. It emphasizes the fact that in the order to rise the capital and economic growth we should create the favorable qualitative investment climate and develop own production capacities on the basis of innovation and modernization. In this article we are taking into account the fact of growth of investment activity from the position of financing. Effective instruments for attracting investment are: the creation of special economic areas of advanced development, implementation of measures of reducing administrative barriers of business. Attractive investments will create the financial basis not only for import substitution, but for reindustrialization of the industry
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TOURISM AS AN OBJECT OF MANAGEMENT OF STRATEGIC DEVELOPMENT OF THE KRASNODAR REGION
Description
The article is devoted to the an actual problem of modern management science – to the development of territorially-localized systems on the basis of clustered formations. The Krasnodar region is one of the most developed and perspective subjects of the Russian Federation that because of the high recreational potential is possible of progressive development of the tourist sphere. In the article we have considered the questions of regulatory-legal ensure and organization of development sanatorium and resort complex of the Krasnodar region. We have analyzed the tendency of the development of sanatorium and tourist complex in the region and determined the factors of distorting influence on its development; described the dynamics of the Fund of tourist accommodation; described the mechanism of public-private partnership in the development of the special economic area of tourism development in the territory of the Krasnodar region. We have recommended the project of organizational mechanism management development of competitiveness of the sector on the cluster basis. The article emphasizes the uniqueness of tourist and recreational resources of the Krasnodar region, and besides it distinguishes the main signs of the formed cluster. We have developed a model of factors providing influence on the competitiveness of economic objects of the territorial and localized system in the region. To effectively manage the development and formation of the cluster we have suggested regionalization of the terms of tourist business development and infrastructure. The proposed system of localization of tourist and recreational clusters might promote the development of different types of tourism in the region, mostly-recreational, active and culturally-cognitive. The instrument for the realization of this mechanism is program-target method, which increases the interaction of target programs of development of tourist and recreational areas
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Description
In the article we have considered the new valuable reference points of the economy development of Russia characterized by such intrinsic categories as "wealth", "moral" and "happiness". On the subject of the conducted research, there is analyzed the moral position laid down in the Scriptures (in example the «Holy gospel»), the works of A. Smith, K., Marx, J.C. Sismondi, J.B. Say, A. Marshall, J. Stiglitz. Such important contemporary Russian society problems are formulated, such as: the disclosure of the relationship of the national wealth with its spiritual and moral development as an property; the depreciation of the moral values in the unspiritual elite of the society; the purity, the clarity, the innocence origin of the wealth of the every citizen; the grounds for the origin of the inequality in the world and in Russia and scientific stratification; the misconceptions about the correlation of the spirituality and the wealth or the poverty, the expectations of the happiness from outside are identified, the author laws of the morality development in the economics are formulated. Another important issue is the access to the distribution of the natural resources of the country, the distribution between the different members of the society. The main conclusion of the article is that in the economics of the happiness should be set such rules, in accordance with which the individual could become rich through his labour in the process of the spiritual and moral growth. We have used the author's scientific approach of a criteria assessment of the economic development vectors on positive and negative, there are investigated the directions of the improvement of the modern Russian legislation
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THE REALNESS OF THE CRISES FORECASTING AND THE EFFECTIVENESS OF THE PREVENTIVE MEASURES
Description
In the article we bring to light the delusions of the theory of the crises analysis as effectless at the creation of modern systems of the state anti-recessionary regulation. The principal problem is the variability definition of the term of crisis and the vagueness of the date of its start and the ending. The knowledge propagation in the field of the circular economy development is focused in Russia on the N. D. Kondratiev’s works in this area, repressed in the Stalin times. The attention is drawn to the fact that N. D. Kondratyev emphasized that, first, his cyclicity «lacks the preciseness and, of course, admits the exceptions, and secondly, it does not contain the author's explanation of the reasons, and, thirdly, the author saw that the upward waves were accompanied by the major social upheavals and the socials upheavals (revolutions, wars) in comparison of the periods of the downside waves. These circumstances are not taken into the consideration when creating «Kondratiev waves» in the excess long-term (up to 2060 year). The analysis of the development of the scope of anti-recessionary regulation in the operating regulatory legal base of the Russian Federation is performed. The author found that in the Russian legislation there are differs «the large-scale financial and economic crisis», «the crisis phenomena», «the systemic political and socio-economic crisis», «the government crisis», «the budget crisis» and many other types of the crises in the modern Russian economy
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STATE SUPPORT AS AN ELEMENT OF THE LAND RESOURCES REPRODUCTION
Description
The implementation of organizational and economic activities, the most important of which is the mechanism of state support, is ensured by high efficiency of land use while maintaining soil fertility. In order to adapt to the requirements of the WTO, the order of distribution and the provision of subsidies to decoupled support to farmers in crop production (per hectare subsidies) was introduced in Russia since the beginning of 2013. These payments are directed to the compensation of the costs for the purchase of fertilizers and plant protection chemicals, financing measures to improve soil fertility and soil quality. The order of per hectare subsidies to farmers in specific subject of the Russian Federation is fixed on regional legislative level. In addition, each region has the right to establish its own criteria for budget allocation. The main conditions of the subsidy per hectare in the Krasnodar region are sown area under crops, the area sown to perennial grasses, and the area on which organic fertilizers have ever been put.This approach will contribute to the unjustified expansion of acreage by land users in the conditions of extensive production in violation of the science-based zonal technologies of field crops cultivation and, consequently, a violation of the process of soil fertility reproduction. In order to overcome the problem, the regional criteria for granting per hectare subsidies are specified in the article. They include not only traditional terms but also the level of land use efficiency and its quality, which will promote economic entities in the area for more efficient implementation methods of soil fertility reproduction
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MAIN PRINCIPLES OF CREATING OF COST MANAGE SYSTEM IN HOUSEHOLDING COMPANIES
Description
The need for transparent movement of communal resources imposes liability on the organization for the development of accurate, reliable and understandable information for both managers and external users. There are lots of numbers of researches for the improvement for the accounting in economic subjects in the industry of housing and communal services. While the specifics of cost management in organizations providing services for managing of apartment buildings are not fully characterized. The article reveals the issues of creating accounting and cost management in the householding organization. During the research the authors identified industrial and organizational characteristics that have an impact the organization of this a system. The article highlights the key issues for improving accounting and analytical system in terms of costs formation in organizations providing management services to apartment buildings. Costs classification for a householding company is presented. Improved structure of account number 20 «Primary production» is proposed. In the article we have identified and characterized in detail the stages of creating a system of cost accounting in the householding organization. The authors revealed a number of organizational and methodological disadvantages, the removal of which would optimize system of accounting and cost management in the objects of research
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FACTORS AND PROBLEMS OF THE EFFECTIVE OF USING CURRENT ASSETS IN THE AGRICULTURAL SECTOR
Description
The internal and external factors which increase effectiveness of using current assets are considered in this article. The internal factors are business strategy, business and price policy, assets profile and methods of stock assessment. Among the external factors it is possible to note the level of agriculture state support, inflation rate, and bank strategy of lending to the real economy, state and development of region finance system, geographic location, industrial scale and organization field of activity. The comparative analysis of current assets effectiveness is used in livestock organizations of the Krasnodar Region with various specializations. The disparity of the goods prices and services between the certain field of agroindustrial complex and agroindustrial complex and other economic sector is considered. Trends and stability indexes of a price increase tendency on production of agriculture and means of its production in the Russian Federation are established. It is important to increase the role of the state in a question of agrarian sector current assets formation that consists in the following: development of an effective protection program of fertilizer internal market, seeds, forages, fuel, oil and lubricants, etc.; creation conditions for effective functioning of the markets of agricultural production; formation of state procurements fund of agricultural production; creation of the effective pricing mechanism system founded on price parity, combination of state regulation and self-regulation, stimulation and protection of internal producers
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ANALYSIS OF THE TAXATION OF AGRICULTURAL ORGANIZATIONS
Description
In order to improve the effectiveness of organizations we substantiate the significance of their relationship with the state on fiscal payments. The authors analyze the example of aggregate taxation of the agricultural organizations of the Krasnodar region. This study was clearly illustrated with the figures and analytical tables. The structure of the study subjects to tax regimes was conducted. We have also presented an analysis of the dynamics of accrued and paid taxes and contributions to the extra-budgetary funds studied entities, as well as the structure of the taxes paid by agricultural organizations of the Krasnodar region. In order to assess the impact of the tax load on the financial performance of companies, the authors calculated the tax load of the study subjects. In particular, the tax load is estimated in terms of general and special tax treatment according to agricultural organizations of the central zone of the Krasnodar region. We have estimated the effect of the tax regime applicable to the tax load of the economic subject. Based upon scientific literature authors evaluated the effectiveness of the taxation of business enterprises studied. The article substantiates the scientific advantage of using special tax regime research subjects and empirically establishes the reason for choosing agricultural organizations of the tax regime provided for by the legislation of the Russian Federation
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SYSTEM OF TAXATION ANALYTICAL INDICATORS OF ECONOMIC SUBJECTS
Description
The article presents the main types and stages of tax analysis at the micro level. The authors analyze the sources are specified taxation. This article describes the general principles of economic analysis and the characteristics of their applications in order to analyze the tax. It was found that the analysis of the taxation organization should be carried out in three areas: the analysis of tax payments; analysis of arrears of taxes and levies; analysis of the tax load. Much attention is paid to the analysis of the tax load of the economic subject. The author presents the results of research the concept of "tax load". The article provides its scientifically based definition: a set of complementary indicators, both quantitatively and qualitatively characterizing the effect of mandatory payments of tax nature, levied in the budget of the Russian Federation, on the financial position of the economic entity. It was found that the composition of the tax load includes indicators that on the scale of application can be divided into public and private. The authors describe in detail the procedure for finding, sat the time lag for which it is advisable to determine the tax load of the economic entity. The authors delineate the scope of application of the tax load in the financial analysis of the economic subject
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Description
The article considers the issues of providing the competitiveness of small business forms in the agricultural sector and it justifies the directions of its improvement through the development of the government politics in respect of the subjects of small agribusiness, competitive environment, territorial and sectoral linkages, elements of organizational-economic mechanism, production systems and improving the competitiveness of products
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